Proposed 21% VAT on Short-Term Tourist Rentals (House Sharing)

Spain’s government is seeking parliamentary agreement to apply the standard 21% VAT rate to short-term tourist rentals (stays under 30 days), replacing the current regime where such lets are generally VAT-exempt or taxed at the reduced 10% hotel rate. [vatcalc.com], [idealista.com]
The measure would primarily affect rentals in municipalities with over 10,000 residents (e.g. Barcelona, Málaga, Marbella, Ibiza), meaning tourist flats would pay more VAT than hotels; landlords would have to register, charge and remit VAT but could deduct input VAT. [vatabout.com], [bdo.global]
It forms part of a broader July 2026 housing package responding to over-tourism and a housing shortage — also including a 100% acquisition tax on non-EU non-resident buyers, higher levies on vacant homes, and rental-contract stabilisation measures. [vatcalc.com], [idealista.com]

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The Spanish government is seeking parliamentary agreement to raise VAT from an effective exemption/10% to the standard 21% on short-term tourist rentals under 30 days, more than double the reduced rate on hotel accommodation, marking a significant departure from the current exemption regime. [vatcalc.com]
Contained in a wider housing bill, the measure targets around a third of Spain’s 94 million annual visitors who rent private homes rather than hotels, aiming to curb over-tourism and address a Bank of Spain-estimated shortage of 450,000 housing units amid resident protests. [vatcalc.com], [reuters.com]
The reform could significantly alter cost structures for platforms like Airbnb and Vrbo, especially in high-demand Balearic and Canary Islands. The bill also includes a 100% property acquisition tax on non-EU non-resident buyers and higher levies on vacant homes. [vatcalc.com]

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