- Spain will impose 10% VAT on short-term furnished holiday rentals starting December 1, 2026.
- The VAT applies to stays of 30 nights or fewer, and also to rentals with hotel-like services such as cleaning, laundry, or restaurant service.
- Rentals of the landlord’s own habitual home are excluded.
- The decree also allows municipalities in high-housing-pressure areas to add surcharges to property tax (IBI) on tourist rentals, up to 50%, 100%, or 150% depending on ownership.
- The measure still needs Congressional validation within one month; if not approved, the VAT change will not take effect.
Source: deeparrival.com
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.
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