VAT Regime for Short-Term Rentals Under New Entrepreneurial Threshold: Exemption or 10% Rate?

The new law reduces the threshold for presumed entrepreneurship in short-term rentals from four to two properties, raising questions about VAT treatment.
From 2026, renting out more than two properties for less than 30 days each, with services like linen and cleaning, will be considered an entrepreneurial activity unless under the flat-rate regime.
Outside the flat-rate regime, these rentals may fall under either VAT exemption for leases or a 10% VAT rate if considered as services provided in accommodation facilities.
In both cases, issuing an invoice is not required unless requested by the client, and there is an exemption from electronic transmission of receipts.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.