10% VAT on Tourist Accommodations from December 2026: What Changes for Owners in Spain
The question is no longer whether a tourist accommodation generates a lot or a little: from December 1, 2026, the very taxation of the booking may change. The Royal Decree-Law 29/2026 modifies the VAT Law to include certain rentals of furnished apartments or homes for up to 30 nights at the reduced rate of 10%.
Article 7 of the Royal Decree-Law 29/2026 establishes that, from that date, certain rentals of furnished apartments or homes will no longer be exempt when the stay of the same tenant does not exceed 30 nights. These operations will be subject to the reduced rate of 10%.
Which rentals fall under the new VAT?
The new wording includes two main assumptions within the exception to the exemption:
- When the landlord provides complementary services typical of the hotel industry, such as restaurant, cleaning, laundry, or other similar services.
- When the duration of the rental for the same tenant does not exceed 30 nights.
There is a relevant exception: if the rental occurs in the apartment or home where the landlord has their permanent residence, the text maintains the exemption for stays of up to 30 nights.
Does this mean that all tourist accommodations will have to raise prices by 10%?
No. That is precisely one of the mistakes to avoid.
VAT is not automatically a “10% extra cost” that must be added without calculations. The economic effect will depend on how the price shown to the guest is set, whether the price is communicated with taxes included, the possibility of deducting VAT on certain expenses, and the specific tax structure of the owner or manager.
If you want to maintain a final price to the guest of €220 VAT included:
Taxable base = 220 / 1.10 = €200
VAT charged = €20
This means that if you previously interpreted the full €220 as income before other expenses, your economic account changes.
The real problem: final price, margin, and OTA commissions
For an owner, the important decision is not “do I add 10% or not.” The correct question is:
What final price will the guest see and how much money will I have left after VAT, channel commission, and variable costs?
| Concept | Before Review | After Review |
|---|---|---|
| Final price to the guest | €220 | €220 |
| Base before VAT | Not separated in the example | €200 |
| 10% VAT | — | €20 |
| OTA Commission | Depends on the channel | Must be recalculated based on the applicable structure |
| Final Margin | May seem larger | Must be recalculated with the new scenario |
Important: the example is pedagogical. The actual settlement depends on the operation and tax situation of each owner.
What to review before December 1
- Classify your stays: identify which bookings are for 30 nights or less.
- Review your permanent residence: the regulation includes a specific exception for that case.
- Check how Airbnb, Booking, and your website display taxes: do not assume that all three channels will behave the same.
- Recalculate the net price: separate final price, base, VAT, commission, and stay costs.
- Review billing and software: templates, invoices, exports, and reconciliation must be prepared.
- Talk to your tax advisor: especially if you have treated the rental as an exempt operation until now.
The Royal Decree-Law comes into effect generally the day after its publication, but the specific modification of VAT for these rentals takes effect from December 1, 2026.
What if I already have confirmed bookings for December?
This is one of the most important questions for the coming weeks. It is not enough to look at when the booking was made: it is necessary to correctly determine the moment of VAT accrual and how the operation will be documented. If you already have bookings that will be enjoyed from December 1, it is advisable to review them before modifying prices or issuing documentation.
The risk of blindly raising prices
If you automatically increase the price by 10%, you may deteriorate conversion. If you absorb the entire tax without recalculating, you may deteriorate margin. The solution is to compare three scenarios:
- Absorb all VAT: same final price, lower income before other costs.
- Pass all to the guest: higher final price and possible impact on conversion.
- Distribute the impact: adjust price and costs to maintain competitiveness.
Do not wait until December 1 to do the math.
Recalculate now for each channel with the final price that the guest will see. The accommodation that continues to look only at “price per night” may believe it maintains income while losing margin due to VAT, commissions, and costs.
Frequently Asked Questions
When does the 10% apply?
The VAT modification provided in Article 7 of the Royal Decree-Law 29/2026 takes effect from December 1, 2026.
Does it affect stays of 31 nights?
The new specific rule included in the regulation refers to rentals whose duration for the same tenant does not exceed 30 nights. Other cases must be analyzed according to the rest of the VAT Law.
Is there an exception if I rent my own permanent residence?
Yes. The text establishes an exception for the apartment or home rented where the landlord has their permanent residence.
Do I have to raise my rates exactly by 10%?
Not necessarily. First, you must decide what final price you want to maintain and calculate base, VAT, commissions, and margin.
Source and Methodology
Primary Source: BOE · Royal Decree-Law 29/2026, of October 6, Article 7 and final provision eleventh. Consult official text.
The numerical examples are Gatavia assumptions and do not replace individual tax advice.
Gatavia · Ask. Data. Accounts. Decide.