{"id":52112,"date":"2026-09-30T23:31:04","date_gmt":"2026-09-30T23:31:04","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=52112"},"modified":"2026-11-13T17:45:13","modified_gmt":"2026-11-13T17:45:13","slug":"spain-holiday-let-vat-10-31-day-rule","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/spain-holiday-let-vat-10-31-day-rule\/","title":{"rendered":"Spain&#8217;s new 10% VAT on holiday lets and the 31-day rule (2026)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"52112\" class=\"elementor elementor-52112\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb74a9f e-con e-atomic-element e-flexbox-base e-default-div e-b39204f \" data-id=\"fb74a9f\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"fb74a9f\">\n    \t\t<div class=\"elementor-element elementor-element-3a4c955 elementor-widget elementor-widget-html\" 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.aob-row-l small{color:var(--acd)}\n.ao-blog .aob-pill{background:var(--tes);color:#1d6b5f}\n.ao-blog .aob-pill-y{background:var(--cos);color:var(--cod)}\n.ao-blog .aob-calc{background:var(--gos);border:0;border-radius:14px;padding:6px 20px}\n.ao-blog .aob-calc div{border-top-color:#efe2b4}\n.ao-blog .aob-calc b{color:var(--god)}\n.ao-blog .aob-warn{background:var(--cos);border-left:6px solid var(--co);border-radius:0 14px 14px 0;padding:20px clamp(18px,3cqi,26px)}\n.ao-blog .aob-warn-t{color:var(--cod)}\n.ao-blog .aob-step:nth-child(4n+1){--ac:var(--te);--acs:var(--tes);--acd:#1d6b5f}\n.ao-blog .aob-step:nth-child(4n+2){--ac:var(--go);--acs:var(--gos);--acd:var(--god)}\n.ao-blog .aob-step:nth-child(4n+3){--ac:var(--co);--acs:var(--cos);--acd:var(--cod)}\n.ao-blog .aob-step:nth-child(4n+4){--ac:var(--g);--acs:var(--gs);--acd:var(--g)}\n.ao-blog .aob-num{background:var(--ac)}\n.ao-blog .aob-step:nth-child(4n+2) .aob-num{color:var(--g)}\n.ao-blog .aob-when{background:var(--acs);color:var(--acd);border-radius:999px;padding:5px 12px}\n.ao-blog .aob-dots li::before{background:var(--ac)}\n.ao-blog .aob-faq-i{background:var(--gos)}\n.ao-blog .aob-author{background:linear-gradient(140deg,#faf3dc,#ffffff 70%);border:1px solid #efe2b4;border-radius:16px;padding:24px}\n.ao-blog .aob-author .aob-av circle{fill:#063a35}\n.ao-blog .aob-author .aob-av text{fill:#f0d27a}\n.ao-blog .aob-final{background:linear-gradient(140deg,#e3eeeb 0%,#e3f1ef 60%,#faf3dc 100%)}\n@container aob (max-width:600px){\n.ao-blog .aob-row{padding-left:14px}\n.ao-blog .aob-calc{padding:4px 14px}\n.ao-blog .aob-author{padding:20px 16px}\n}\n@media (prefers-reduced-motion:reduce){.ao-blog *{transition:none!important}}\n<\/style>\n<article class=\"aob-wrap\">\n\n<header class=\"aob-head\">\n<span class=\"aob-cat\">Holiday lets \u00b7 Tax update<\/span>\n<p class=\"aob-lead\">From <strong>1 December 2026<\/strong>, letting a holiday home in Spain for <strong>30 nights or fewer<\/strong> is subject to <strong>10% VAT<\/strong>. And since 8 October, a seasonal let must last <strong>more than 31 days<\/strong> and state a genuine reason in writing. This comes from Royal Decree-law 29\/2026. Here is who it affects and what you need to do, with worked examples in euros.<\/p>\n<div class=\"aob-meta\"><svg class=\"aob-av\" viewBox=\"0 0 48 48\" role=\"img\" aria-label=\"Initials of Patrick Gordinne P\u00e9rez\"><circle cx=\"24\" cy=\"24\" r=\"24\" fill=\"#063a35\"\/><text x=\"24\" y=\"30.5\" text-anchor=\"middle\" font-family=\"Newsreader,Georgia,serif\" font-size=\"18\" font-weight=\"600\" fill=\"#f0d27a\">PG<\/text><\/svg><div><span class=\"aob-meta-t\"><b>Patrick Gordinne P\u00e9rez<\/b> \u00b7 Economist, Colegio de Economistas de Alicante no.\u00a02722<\/span><span class=\"aob-meta-d\">Published 30 September 2026 \u00b7 Updated 13 November 2026 \u00b7 Reading time: 11 min<\/span><\/div><\/div>\n<\/header>\n\n<div class=\"aob-key\" role=\"note\" aria-labelledby=\"aob-key-t\"><span class=\"aob-k\" id=\"aob-key-t\">Key points<\/span><ul>\n<li>It applies to resident and non-resident owners alike, with or without a tourist licence. It does not apply if the property is the owner\u2019s own main home.<\/li>\n<li>Stays of more than 30 nights without hotel-type services (regular cleaning, bed linen, breakfast) remain exempt from VAT.<\/li>\n<li><strong>You must register for VAT even if you provide no services at all.<\/strong> If you let for 30 nights or fewer, file form 036 before the first of those stays begins. If you already have such bookings for December, do it before 1 December.<\/li>\n<li>For a seasonal let, the reason must be written into the contract and the owner must be able to prove it. As a rule, it cannot last more than 12 months.<\/li>\n<\/ul><\/div>\n\n<nav class=\"aob-toc\" aria-labelledby=\"aob-toc-t\"><span class=\"aob-k\" id=\"aob-toc-t\">In this article<\/span><ul>\n<li><a href=\"#aob-s1\"><span>01<\/span>What has been approved and when<\/a><\/li>\n<li><a href=\"#aob-s2\"><span>02<\/span>10% VAT: who has to pay it<\/a><\/li>\n<li><a href=\"#aob-s3\"><span>03<\/span>What to do if you let for 30 nights or fewer<\/a><\/li>\n<li><a href=\"#aob-s4\"><span>04<\/span>Seasonal lets and the 31-day rule<\/a><\/li>\n<li><a href=\"#aob-s5\"><span>05<\/span>Tourist licence, platforms and IBI<\/a><\/li>\n<li><a href=\"#aob-s6\"><span>06<\/span>Case study: a UK owner in Torrevieja<\/a><\/li>\n<\/ul><\/nav>\n\n<section class=\"aob-sec aob-j aob-a1\" aria-labelledby=\"aob-s1\"><span class=\"aob-k\">Where things stand<\/span><h2 id=\"aob-s1\">What has been approved and when it applies<\/h2>\n<p><strong>Royal Decree-law 29\/2026 of 6 October<\/strong>, a package of urgent housing measures, was published in the BOE on 7 October. It replaces Royal Decree-law 26\/2026, which the Spanish Congress voted down on 2 October, and brings back the measures on VAT and seasonal lets.<\/p>\n<p>The VAT change applies to holiday lets anywhere in Spain, whether the owner lives in Spain or abroad. These are the three dates you need to know:<\/p>\n<div class=\"aob-rows\" role=\"list\">\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">8 October<small>In force<\/small><\/span><p>The decree comes into force, and with it the new rules for seasonal lets.<\/p><\/div>\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">12 November<small>Ratified<\/small><\/span><p>The Standing Committee of the Spanish Congress ratifies the decree. Removing the VAT would now need a new law.<\/p><\/div>\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">1 December<small>10% VAT<\/small><\/span><p>Stays of 30 nights or fewer start paying VAT. It is wise to have everything ready by that date.<\/p><\/div>\n<\/div><\/section>\n\n<section class=\"aob-sec aob-j aob-a2\" aria-labelledby=\"aob-s2\"><span class=\"aob-k\">VAT<\/span><h2 id=\"aob-s2\">10% VAT on holiday lets: who has to pay it<\/h2>\n<p>Will your holiday let pay VAT? It depends on how many nights each stay lasts. Until now, letting a furnished property to holidaymakers without hotel-type services was <strong>exempt from Spanish VAT<\/strong>. VAT only applied if the owner offered services such as regular cleaning, a change of bed linen or breakfast. We explain the full picture in our guide on <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/how-is-holiday-home-rental-are-taxed-in-spain\/\">how holiday home rentals are taxed in Spain<\/a>.<\/p>\n<p>The decree amends the Spanish VAT Act. From 1 December 2026, VAT is also due when two conditions are met: the stay is <strong>30 nights or fewer<\/strong> with the same guest, and the property is <strong>not the owner\u2019s own main home<\/strong>. The reduced rate of 10% applies.<\/p>\n<div class=\"aob-rows\" role=\"list\" aria-label=\"When 10% VAT applies\">\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">30 nights or fewer, no services<\/span><div><span class=\"aob-pill aob-pill-y\">Yes, from 1 December<\/span><p>This is what the decree changes.<\/p><\/div><\/div>\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">Any stay with hotel-type services<\/span><div><span class=\"aob-pill aob-pill-y\">Yes, as before<\/span><p>Regular cleaning, bed linen, breakfast or similar services.<\/p><\/div><\/div>\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">More than 30 nights, no services<\/span><div><span class=\"aob-pill\">No<\/span><p>Still exempt, but the contract must follow the seasonal let rules.<\/p><\/div><\/div>\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">A room in the owner\u2019s own home<\/span><div><span class=\"aob-pill\">No<\/span><p>It is the owner\u2019s main home.<\/p><\/div><\/div>\n<\/div>\n<h3>Worked example: a 21-night booking for \u20ac1,400<\/h3>\n<p>If you keep your price the same, the VAT comes out of what you receive:<\/p>\n<div class=\"aob-calc\" role=\"list\"><div role=\"listitem\"><span>Price the guest pays<\/span><b>\u20ac1,400.00<\/b><\/div><div role=\"listitem\"><span>For you (1,400 \u00f7 1.10)<\/span><b>\u20ac1,272.73<\/b><\/div><div role=\"listitem\"><span>VAT for the Spanish tax agency<\/span><b>\u20ac127.27<\/b><\/div><\/div>\n<p>If you want to keep receiving \u20ac1,400, the price for the guest has to go up to \u20ac1,540 (1,400 \u00d7 1.10).<\/p>\n<div class=\"aob-warn\" role=\"note\"><span class=\"aob-warn-t\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M10.3 3.9L1.8 18a2 2 0 0 0 1.7 3h17a2 2 0 0 0 1.7-3L13.7 3.9a2 2 0 0 0-3.4 0z\"\/><path d=\"M12 9v4\"\/><path d=\"M12 17h.01\"\/><\/svg>Common mistake: mixing up nights and days<\/span><p>The VAT rule counts <strong>nights<\/strong> (30) and the seasonal let rule counts <strong>days<\/strong> (more than 31). They are not the same. If you want a stay to be VAT-free and clearly a seasonal let, set a minimum of 32 nights.<\/p><\/div>\n<\/section>\n\n<section class=\"aob-sec aob-a3\" aria-labelledby=\"aob-s3\"><span class=\"aob-k\">Before 1 December<\/span><h2 id=\"aob-s3\">What owners who let for 30 nights or fewer need to do<\/h2>\n<p>Do you let by the week or by the night? These are the four steps to take, in order.<\/p>\n<div class=\"aob-steps\" role=\"list\">\n<div class=\"aob-step\" role=\"listitem\"><div class=\"aob-step-h\"><span class=\"aob-num\" aria-hidden=\"true\">1<\/span><span class=\"aob-when\">Before your first booking with VAT<\/span><\/div><h3>Register for VAT in Spain<\/h3><p>With form <span class=\"aob-mod\">036<\/span> at the Spanish tax agency. Non-resident owners have to register too. If you live outside the EU, you will generally need to appoint a tax representative in Spain for VAT; the tax agency names Norway as the exception. You have to do this even if you provide no hotel-type services: letting for 30 nights or fewer is enough. File it before the first of those stays begins; if you already have such bookings for December, before 1 December.<\/p><\/div>\n<div class=\"aob-step\" role=\"listitem\"><div class=\"aob-step-h\"><span class=\"aob-num\" aria-hidden=\"true\">2<\/span><span class=\"aob-when\">For every booking<\/span><\/div><h3>Charge 10% and issue an invoice<\/h3><p>Every stay of 30 nights or fewer needs its own invoice showing 10% VAT.<\/p><\/div>\n<div class=\"aob-step\" role=\"listitem\"><div class=\"aob-step-h\"><span class=\"aob-num\" aria-hidden=\"true\">3<\/span><span class=\"aob-when\">Every quarter and every year<\/span><\/div><h3>File the quarterly VAT return 303 and the annual summary 390<\/h3><p>Watch out for Booking and Airbnb fees: they invoice you without VAT from another EU country. You declare that VAT yourself on form <span class=\"aob-mod\">303<\/span> (the \u201creverse charge\u201d), and the transaction also goes on form <span class=\"aob-mod\">349<\/span>, which requires registration on Spain\u2019s register of intra-EU operators (ROI).<\/p><\/div>\n<div class=\"aob-step\" role=\"listitem\"><div class=\"aob-step-h\"><span class=\"aob-num\" aria-hidden=\"true\">4<\/span><span class=\"aob-when\">Now<\/span><\/div><h3>Review your prices<\/h3><p>On Booking, Airbnb and your own website. If you do not raise them, the 10% comes out of your margin.<\/p><\/div>\n<\/div>\n<div class=\"aob-j\" style=\"margin-top:32px\"><p>The upside: once you charge VAT, <strong>you can recover the VAT on the invoices for your letting costs<\/strong> in those same quarterly returns, such as cleaning between guests, your management company, repairs or furniture. And this applies <strong>wherever you live<\/strong>, including outside the EU, for example in the UK or Switzerland.<\/p>\n<ul class=\"aob-dots\">\n<li>Only the VAT on letting costs can be recovered. Costs from the periods when you use the property yourself, or costs that serve both the letting and your personal use, cannot.<\/li>\n<li>If you mix stays with VAT (30 nights or fewer) and VAT-free stays of more than 30 nights, you can only recover part of it (the \u201cpro rata\u201d rule).<\/li>\n<li>Don\u2019t confuse this with the Modelo 210: there, if you live outside the EU, you cannot deduct any expenses. They are two different taxes with different rules.<\/li>\n<\/ul>\n<p style=\"margin-top:1.3em\">And Spain\u2019s new invoicing software rules (VeriFactu) do not apply to non-resident owners without a permanent establishment in Spain.<\/p><\/div>\n<\/section>\n\n<section class=\"aob-sec aob-j aob-a4\" aria-labelledby=\"aob-s4\"><span class=\"aob-k\">The 31-day rule<\/span><h2 id=\"aob-s4\">Holiday let or seasonal let: it depends on the length of stay<\/h2>\n<p>The decree also amends Spain\u2019s Urban Leases Act (LAU). Since 8 October 2026, the length of the stay decides which rules apply:<\/p>\n<div class=\"aob-rows\" role=\"list\">\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">30 nights or fewer<small>Short stay<\/small><\/span><p>10% VAT from 1 December 2026.<\/p><\/div>\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">More than 31 days<small>Up to 12 months<\/small><\/span><p>Seasonal let: no VAT if there are no hotel-type services, with a written contract and a genuine reason that can be proved.<\/p><\/div>\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">No valid reason<small>Or more than 2 contracts in a row<\/small><\/span><p>It can be treated as a long-term residential tenancy, with all the protection Spanish law gives the tenant.<\/p><\/div>\n<\/div>\n<h3>The reason for a seasonal let<\/h3>\n<p>Calling a contract \u201cseasonal\u201d is no longer enough. The law requires a <strong>genuine reason that can be proved<\/strong>: the tenant is away from their main home for a specific purpose, such as work, study or a holiday. That reason must be written <strong>into the contract<\/strong>, and the owner must be able to prove it.<\/p>\n<p>If the contract runs for more than 12 months without justification, or more than two contracts in a row are signed with the same tenant for the same property, it is treated as a residential tenancy from the first contract. If there is a dispute with a tenant over the contract, a lawyer should handle it.<\/p>\n<\/section>\n\n<section class=\"aob-sec aob-j aob-a1\" aria-labelledby=\"aob-s5\"><span class=\"aob-k\">Licence, platforms and IBI<\/span><h2 id=\"aob-s5\">What about the tourist licence, Booking, Airbnb and IBI?<\/h2>\n<h3 style=\"margin-top:0\">The tourist licence (VT number)<\/h3>\n<p>The Costa Blanca is in the Valencia region (Comunitat Valenciana), which has its own rules. There, a property counts as a tourist home when it is let for <strong>10 days (nights) or fewer<\/strong> in a row to the same guest. The owner or the management company files the registration; we look after the taxes.<\/p>\n<p>The decree does not change this, and VAT applies whether or not you have a VT number: a 20-night stay does not need a VT number, but from 1 December it does carry VAT.<\/p>\n<h3>Booking, Airbnb and the Spanish tax agency<\/h3>\n<p>The Spanish tax agency already receives data from the platforms on each owner and their income. It knows who lets and how much they earn, wherever the owner lives.<\/p>\n<h3>IBI surcharge (Spanish property tax)<\/h3>\n<p>In towns declared \u201cstressed residential market areas\u201d, the local council can approve a surcharge on the IBI of tourist homes: up to 50% of the tax, up to 100% if the owner has two or more, and up to 150% if they have four or more. It is not automatic: the council has to approve it in its bylaws.<\/p>\n<\/section>\n\n<section class=\"aob-sec aob-j aob-a2\" aria-labelledby=\"aob-s6\"><span class=\"aob-k\">Case study<\/span><h2 id=\"aob-s6\">A UK owner with a sea-front flat in Torrevieja<\/h2>\n<p>A very common case: a British owner who lives in the UK has a sea-front flat in Torrevieja. They do not want a long-term tenant, and they advertise on Booking, on Airbnb and on their own website. Their guests are Norwegians, Swedes and Germans who come for the winter. From 1 December, their bookings look like this:<\/p>\n<div class=\"aob-rows\" role=\"list\">\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">21 nights<small>3 weeks<\/small><\/span><p>10% VAT, because it is not more than 30 nights. No VT number needed, because it is more than 10 days.<\/p><\/div>\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">30 or 31 nights<small>Exactly one month<\/small><\/span><p>At 30 nights it carries VAT. At 31 it does not, but it is unclear whether it exceeds the 31 days a seasonal let requires. To avoid doubts, make it 32 nights.<\/p><\/div>\n<div class=\"aob-row\" role=\"listitem\"><span class=\"aob-row-l\">2 months<small>Seasonal let<\/small><\/span><p>Seasonal let with no VAT. Here a foreign guest works in your favour: someone who lives in Oslo or Munich and comes on holiday does not make the flat their main home.<\/p><\/div>\n<\/div>\n<h3>How to make a seasonal let watertight<\/h3>\n<ul class=\"aob-dots\">\n<li>Write the reason into the contract, for example: <em>holiday stay by a non-resident whose main home is in [country]<\/em>.<\/li>\n<li>Keep a copy of the guest\u2019s passport, proof of their address abroad and their return ticket.<\/li>\n<li>Set fixed check-in and check-out dates, with no automatic renewal.<\/li>\n<li>Do not sign more than two contracts in a row with the same guest.<\/li>\n<\/ul>\n<p style=\"margin-top:1.3em\">As a non-resident, this owner also has to declare the rental income in Spain on the Spanish non-resident tax return, <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/non-residents-foreigners\/modelo-210\/\">form 210<\/a>. We explain how in <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/how-to-declare-airbnb-income-in-spain-as-non-resident\/\">how to declare Airbnb income in Spain as a non-resident<\/a>. Your country of residence may also tax this income, so ask your adviser there how the double tax treaty with Spain applies to you.<\/p>\n<\/section>\n\n<section class=\"aob-sec aob-a3\" aria-labelledby=\"aob-s7\"><span class=\"aob-k\">FAQ<\/span><h2 id=\"aob-s7\">Common questions about VAT and seasonal lets in Spain<\/h2><div class=\"aob-faq\">\n<div class=\"aob-faq-item\"><button class=\"aob-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aob-fa1\" id=\"aob-fq1\">Will holiday lets in Spain pay 10% VAT?<span class=\"aob-faq-i\" aria-hidden=\"true\"><\/span><\/button><div class=\"aob-faq-a\" id=\"aob-fa1\" role=\"region\" aria-labelledby=\"aob-fq1\" hidden><p>Yes. Royal Decree-law 29\/2026 applies 10% VAT to stays of 30 nights or fewer with the same guest from 1 December 2026, unless the property is the owner\u2019s own main home.<\/p><\/div><\/div>\n<div class=\"aob-faq-item\"><button class=\"aob-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aob-fa2\" id=\"aob-fq2\">Does a two-month stay carry VAT?<span class=\"aob-faq-i\" aria-hidden=\"true\"><\/span><\/button><div class=\"aob-faq-a\" id=\"aob-fa2\" role=\"region\" aria-labelledby=\"aob-fq2\" hidden><p>No, unless you provide hotel-type services such as regular cleaning or a change of bed linen. That was already the case before the decree.<\/p><\/div><\/div>\n<div class=\"aob-faq-item\"><button class=\"aob-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aob-fa3\" id=\"aob-fq3\">As a non-resident owner, do I have to register for VAT in Spain?<span class=\"aob-faq-i\" aria-hidden=\"true\"><\/span><\/button><div class=\"aob-faq-a\" id=\"aob-fa3\" role=\"region\" aria-labelledby=\"aob-fq3\" hidden><p>Yes, if you let for 30 nights or fewer from 1 December 2026, even if you provide no services at all. You register with form 036 before the first of those stays begins; if you already have such bookings for December, before 1 December. If you live outside the EU, you will generally also need a tax representative in Spain.<\/p><\/div><\/div>\n<div class=\"aob-faq-item\"><button class=\"aob-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aob-fa4\" id=\"aob-fq4\">Do I need a VT number to let my flat on the Costa Blanca for 20 days?<span class=\"aob-faq-i\" aria-hidden=\"true\"><\/span><\/button><div class=\"aob-faq-a\" id=\"aob-fa4\" role=\"region\" aria-labelledby=\"aob-fq4\" hidden><p>No. In the Valencia region (Comunitat Valenciana), a tourist home is one let for 10 days (nights) or fewer in a row to the same guest. But that 20-night stay does carry 10% VAT from 1 December 2026.<\/p><\/div><\/div>\n<div class=\"aob-faq-item\"><button class=\"aob-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aob-fa5\" id=\"aob-fq5\">What about bookings made before 1 December for stays in December or later?<span class=\"aob-faq-i\" aria-hidden=\"true\"><\/span><\/button><div class=\"aob-faq-a\" id=\"aob-fa5\" role=\"region\" aria-labelledby=\"aob-fq5\" hidden><p>The decree has no special rule for them. What counts is when the rent is charged: if the stay is 30 nights or fewer and you charge it from 1 December 2026, it carries VAT even if the booking was made earlier. If the price was already agreed and you cannot raise it, the VAT comes out of what you receive. Deposits taken before 1 December are the grey area: the Spanish tax agency has not yet published guidance, so ask us before you invoice them.<\/p><\/div><\/div>\n<div class=\"aob-faq-item\"><button class=\"aob-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aob-fa7\" id=\"aob-fq7\">Can I recover the VAT on my costs if I live outside the EU?<span class=\"aob-faq-i\" aria-hidden=\"true\"><\/span><\/button><div class=\"aob-faq-a\" id=\"aob-fa7\" role=\"region\" aria-labelledby=\"aob-fq7\" hidden><p>Yes. If you are registered for VAT because you let for 30 nights or fewer, you can recover the VAT on the invoices for your letting costs in your quarterly returns, wherever you live. Only letting costs count, not those from when you use the property yourself. This is different from the Modelo 210, where owners living outside the EU cannot deduct any expenses.<\/p><\/div><\/div>\n<div class=\"aob-faq-item\"><button class=\"aob-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aob-fa6\" id=\"aob-fq6\">Can my IBI property tax go up because I have a holiday let?<span class=\"aob-faq-i\" aria-hidden=\"true\"><\/span><\/button><div class=\"aob-faq-a\" id=\"aob-fa6\" role=\"region\" aria-labelledby=\"aob-fq6\" hidden><p>Yes, if your town is declared a stressed residential market area and the council approves the surcharge. It can reach 50% of the tax, 100% for owners of two or more tourist homes and 150% for owners of four or more.<\/p><\/div><\/div>\n<\/div><\/section>\n\n<section class=\"aob-sec\" aria-label=\"About the author\"><span class=\"aob-k\">About the author<\/span><div class=\"aob-author\"><svg class=\"aob-av\" viewBox=\"0 0 48 48\" aria-hidden=\"true\"><circle cx=\"24\" cy=\"24\" r=\"24\" fill=\"#e3eeeb\"\/><text x=\"24\" y=\"30.5\" text-anchor=\"middle\" font-family=\"Newsreader,Georgia,serif\" font-size=\"18\" font-weight=\"600\" fill=\"#063a35\">PG<\/text><\/svg><div><span class=\"aob-author-t\">Patrick Gordinne P\u00e9rez<\/span><p>Economist registered with the Colegio de Economistas de Alicante (Alicante Association of Economists), no.\u00a02722, registered since 2004, and director of Asesor\u00eda Orihuela Costa, S.L. He advises on the taxation of rentals, non-residents and businesses in English, Spanish and French. More <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/about-us\/\">about us<\/a>.<\/p><\/div><\/div><\/section>\n\n<section class=\"aob-sec\" aria-labelledby=\"aob-s9\"><div class=\"aob-final\"><span class=\"aob-k\">Contact<\/span><h2 id=\"aob-s9\">Letting your property to holidaymakers in Spain?<\/h2>\n<p>We work with resident and non-resident owners and with companies that manage holiday lets. We handle your VAT registration, your 303 and 210 returns and the tax side of your seasonal contracts. See how we help with the <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/non-residents-foreigners\/modelo-210\/\">non-resident tax return (form 210)<\/a>.<\/p>\n<div class=\"aob-ctas\"><a class=\"aob-btn aob-btn-m\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/contact\/\">Check my holiday let<\/a><a class=\"aob-btn aob-btn-w\" href=\"https:\/\/wa.me\/34608109331?text=Hello%2C%20I%20let%20a%20holiday%20home%20in%20Spain%20and%20would%20like%20to%20know%20how%20the%2010%25%20VAT%20affects%20me\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 0 0-8.6 15.1L2 22l5-1.3A10 10 0 1 0 12 2zm0 18.2a8.2 8.2 0 0 1-4.2-1.2l-.3-.2-3 .8.8-2.9-.2-.3A8.2 8.2 0 1 1 12 20.2zm4.5-6.1c-.2-.1-1.5-.7-1.7-.8-.2-.1-.4-.1-.6.1l-.8 1c-.1.2-.3.2-.5.1a6.7 6.7 0 0 1-3.3-2.9c-.3-.4.2-.4.7-1.3.1-.2 0-.3 0-.4l-.8-1.8c-.2-.5-.4-.4-.6-.4h-.5a1 1 0 0 0-.7.3 3 3 0 0 0-.9 2.2 5.2 5.2 0 0 0 1.1 2.7 11.8 11.8 0 0 0 4.5 4c1.7.7 2.3.8 3.2.6.5-.1 1.5-.6 1.7-1.2.2-.6.2-1.1.2-1.2-.1-.1-.3-.2-.5-.3z\"\/><\/svg>WhatsApp +34 608 109 331<\/a><a class=\"aob-btn aob-btn-t\" href=\"tel:+34965323126\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.5c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg>Call +34 965 323 126<\/a><\/div>\n<div class=\"aob-data\"><span><b>Office<\/b>Avenida Adelfas 12, Local 5, Dehesa de Campoamor, 03189 Orihuela Costa (Alicante), Spain<\/span><span><b>Winter (October to June)<\/b>Monday to Thursday 9:00 to 17:00; Friday 9:00 to 14:00 (Spanish time)<\/span><span><b>Summer (July to September)<\/b>Monday to Friday 8:00 to 15:00. We work in English, Spanish and French.<\/span><\/div>\n<\/div><\/section>\n\n<section class=\"aob-sec aob-a4\" aria-labelledby=\"aob-s10\"><span class=\"aob-k\">Sources<\/span><h2 id=\"aob-s10\">Official sources<\/h2><ul class=\"aob-src\">\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20823\" target=\"_blank\" rel=\"noopener\">Royal Decree-law 29\/2026 of 6 October (BOE no. 249, 7 October 2026), in Spanish<\/a><small>Checked on 13 November 2026<\/small><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/todas-noticias\/2026\/octubre\/7\/medidas-fiscales-tributarias-introducidas-real-292026.html\" target=\"_blank\" rel=\"noopener\">Spanish tax agency (AEAT): tax measures introduced by Royal Decree-law 29\/2026<\/a><small>Checked on 13 November 2026<\/small><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20526\" target=\"_blank\" rel=\"noopener\">Resolution of 2 October 2026 of the Spanish Congress repealing Royal Decree-law 26\/2026, in Spanish<\/a><small>Checked on 13 November 2026<\/small><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/iva-operaciones-inmobiliarias\/preguntas-frecuentes-sobre-iva-arrendamiento-inmuebles\/devengo.html\" target=\"_blank\" rel=\"noopener\">AEAT: FAQs on VAT on property rentals (when VAT becomes due), in Spanish<\/a><small>Checked on 13 November 2026<\/small><\/li><li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/iva-empresarios-profesionales-no-establecidos\/identificacion-empresarios-no-establecidos.html\" target=\"_blank\" rel=\"noopener\">AEAT: VAT registration and tax representative for businesses not established in Spain, in Spanish<\/a><small>Checked on 13 November 2026<\/small><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/sistemas-informaticos-facturacion-verifactu\/cuestiones-generales\/quienes-estan-obligados-que-operaciones-incluyen.html\" target=\"_blank\" rel=\"noopener\">AEAT: who must use VeriFactu invoicing software, in Spanish<\/a><small>Checked on 13 November 2026<\/small><\/li>\n<li><a href=\"https:\/\/cindi.gva.es\/documents\/174670202\/398265981\/GUC19207_Preguntas+frecuentes+(FAQs)+viviendas+de+uso+turistico+17_03_2026+ultima+version.pdf\/94ff9ab8-91ef-a3a2-d634-e58c8365fafb\" target=\"_blank\" rel=\"noopener\">Valencia regional government: FAQs on tourist homes (17 March 2026), in Spanish<\/a><small>Checked on 13 November 2026<\/small><\/li>\n<\/ul>\n<p class=\"aob-rev\">General information updated on 13 November 2026; every case can be different.<\/p>\n<\/section>\n\n<\/article>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Will holiday lets in Spain pay 10% VAT?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Royal Decree-law 29\/2026 applies 10% VAT to stays of 30 nights or fewer with the same guest from 1 December 2026, unless the property is the owner\u2019s own main home.\"}}, {\"@type\": \"Question\", \"name\": \"Does a two-month stay carry VAT?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No, unless you provide hotel-type services such as regular cleaning or a change of bed linen. That was already the case before the decree.\"}}, {\"@type\": \"Question\", \"name\": \"As a non-resident owner, do I have to register for VAT in Spain?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, if you let for 30 nights or fewer from 1 December 2026, even if you provide no services at all. You register with form 036 before the first of those stays begins; if you already have such bookings for December, before 1 December. If you live outside the EU, you will generally also need a tax representative in Spain.\"}}, {\"@type\": \"Question\", \"name\": \"Do I need a VT number to let my flat on the Costa Blanca for 20 days?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. In the Valencia region (Comunitat Valenciana), a tourist home is one let for 10 days (nights) or fewer in a row to the same guest. But that 20-night stay does carry 10% VAT from 1 December 2026.\"}}, {\"@type\": \"Question\", \"name\": \"What about bookings made before 1 December for stays in December or later?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The decree has no special rule for them. What counts is when the rent is charged: if the stay is 30 nights or fewer and you charge it from 1 December 2026, it carries VAT even if the booking was made earlier. If the price was already agreed and you cannot raise it, the VAT comes out of what you receive. Deposits taken before 1 December are the grey area: the Spanish tax agency has not yet published guidance, so ask us before you invoice them.\"}}, {\"@type\": \"Question\", \"name\": \"Can I recover the VAT on my costs if I live outside the EU?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. If you are registered for VAT because you let for 30 nights or fewer, you can recover the VAT on the invoices for your letting costs in your quarterly returns, wherever you live. Only letting costs count, not those from when you use the property yourself. This is different from the Modelo 210, where owners living outside the EU cannot deduct any expenses.\"}}, {\"@type\": \"Question\", \"name\": \"Can my IBI property tax go up because I have a holiday let?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, if your town is declared a stressed residential market area and the council approves the surcharge. It can reach 50% of the tax, 100% for owners of two or more tourist homes and 150% for owners of four or more.\"}}]}<\/script>\n<script>\n(function(){\nif(window.aobFaqInit){return;}window.aobFaqInit=true;\ndocument.addEventListener('click',function(e){\nvar b=e.target&&e.target.closest?e.target.closest('.ao-blog .aob-faq-q'):null;if(!b){return;}\nvar p=document.getElementById(b.getAttribute('aria-controls'));if(!p){return;}\nvar open=b.getAttribute('aria-expanded')==='true';\nb.setAttribute('aria-expanded',open?'false':'true');p.hidden=open;\n});\n})();\n<\/script>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Holiday lets \u00b7 Tax update From 1 December 2026, letting a holiday home in Spain for 30 nights or fewer is subject to 10% VAT. And since 8 October, a seasonal let must last more than 31 days and state a genuine reason in writing. This comes from Royal Decree-law 29\/2026. Here is who it [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":52076,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-52112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2026\/09\/Piso-turistico-en-primera-linea-de-playa-en-la-Costa-Blanca-con-el-nuevo-IVA-del-10--1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2026\/09\/Piso-turistico-en-primera-linea-de-playa-en-la-Costa-Blanca-con-el-nuevo-IVA-del-10--463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2026\/09\/Piso-turistico-en-primera-linea-de-playa-en-la-Costa-Blanca-con-el-nuevo-IVA-del-10--300x169.webp",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2026\/09\/Piso-turistico-en-primera-linea-de-playa-en-la-Costa-Blanca-con-el-nuevo-IVA-del-10-.webp",1920,1080,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spain holiday let VAT 10% and 31-day rule (2026)<\/title>\n<meta name=\"description\" content=\"From 1 December 2026, holiday lets in Spain pay 10% VAT on stays up to 30 nights. 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