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Agencia Tributaria
Registered Collaborator
From 1 December 2026, you pay 10% VAT on rentals of up to 30 nights to the same guest, whether through Airbnb, Booking.com or directly. You then have to register with the Agencia Tributaria, issue an invoice for every stay and file a VAT return every quarter.
As a qualified Colaborador Social (authorized tax intermediary) of the Agencia Tributaria, we take care of all of this for you, completely online.
That depends on how long your guests stay and whether you live there yourself. On the right you can see the three situations. Not sure? Put your question to one of our experts.
Do you rent out your home for up to 30 nights to the same guest, for example through Airbnb, Booking.com or VRBO? Then, from 1 December 2026, you charge 10% VAT on the rental price.
This does not apply if the property is your own main residence. A different system (IGIC) applies in the Canary Islands.
In this case, choose “VAT Holiday Rental” or “Complete”, at the bottom of this page under Prices.
Do you only rent out for longer periods to the same tenant, for example the whole winter? Then your rental remains exempt from VAT.
As a non-resident, you do still have to file Modelo 210 every year for your rental income.
In this case, choose Modelo 210 “Rental” on our Modelo 210 page.
You register for VAT with the Agencia Tributaria (modelo 036), you issue an invoice with 10% VAT for every stay and you file a VAT return every quarter (modelo 303).
The first return, covering December 2026, must be filed by 30 January 2027 at the latest.
You can deduct the VAT you pay on costs for your rental, such as cleaning and the platform's commission.
We take care of all of this for you with “VAT Holiday Rental”.
On the right you will find answers to frequently asked questions about VAT on holiday rentals. Is your question not listed? Chat with us and we will help you as soon as possible.
For stays from 1 December 2026. This is set out in the Spanish Real Decreto-ley 29/2026.
Tip: adjust your prices for new bookings in good time, so that the VAT is included in your price.
Already booked? Anything already paid through the platform before 1 December is in principle not yet subject to VAT, even if the stay is later. Ask us what this means for your bookings.
If you rent out the property together, the VAT usually goes through a joint registration (a comunidad de bienes, with its own tax number). For a married couple, it can sometimes be in the name of one partner. We find out what applies to you and take care of the registration. We tell you the extra cost in advance.
The VAT you pay on costs for your rental, such as cleaning, management, maintenance and repairs, furnishings and the commission charged by Airbnb or Booking.com.
For this you need an invoice in your own name and with your NIE. Tip: schedule new furnishings or a renovation for after 1 December, so you can deduct that VAT as well.
10% of the rental price excluding VAT. A stay of €1,100 including VAT therefore contains €100 of VAT. The VAT you have paid on your costs is then deducted from that.
Yes. VAT comes on top of income tax. As a non-resident, you still declare your rental income, excluding VAT, with Modelo 210. With “Complete”, we take care of both.
Yes, for every stay you issue an invoice with 10% VAT. You don't have to do this yourself: every quarter you send us the overview of your bookings and your guest register, and we create the invoices.
That depends on your arrangements with the agency.
- Does the agency rent out the property in your name? Then you are liable for VAT and we take care of your registration and returns.
- Does the agency rent the property from you and sublet it itself? Then things are different and we take a look first.
- Not sure? Send us your contract with the agency or put your question to one of our experts.
Stays of more than 30 nights with the same tenant remain exempt from VAT. Only your short stays are subject to VAT. We keep the two separate in your return.
When you sign up, we need the following information:
In addition, every quarter we need:
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*Prices per property, for up to 60 stays per year. More properties or stays, co-owners or living outside the EU? Contact us and we will tell you the price in advance.
Gestoraz is by agreement a qualified Colaborador Social with the Agencia Tributaria.
As a result, we are legally authorized to file tax returns on your behalf and you, the client, will receive accurate, reliable and up-to-date information from us.
