From 1 December 2026, holiday lets in Spain will be charged 10% VAT<\/strong> on stays of up to 30 nights. And since 1 October 2026, tourist rentals can no longer exceed 31 days<\/strong>: anything longer becomes a seasonal let that needs a justified reason in writing.<\/p> Both changes come from Royal Decree-law 26\/2026, published in Spain’s Official State Gazette (BOE) on 30 September. If you own a holiday home on the Costa Blanca and let it to tourists, here is what changes for you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t The Spanish Government’s Royal Decree-law 26\/2026<\/strong> of 29 September came into force on 1 October 2026<\/strong>. Not everything applies at once:<\/p> One caveat. A Royal Decree-law must be approved (“convalidated”) by the Spanish Parliament within 30 days. The vote is scheduled for Friday 2 October. If Parliament rejects it, the decree lapses, as happened with a similar decree in March 2026. We will update this article after the vote.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t Until now, letting a furnished property to holidaymakers without hotel-type services<\/strong> was exempt from Spanish VAT <\/strong>(IVA). VAT only applied if the owner provided regular cleaning, fresh linen, breakfast or similar services. We explain the current rules in how holiday home rental is taxed in Spain<\/a>.<\/p> The decree amends the Spanish VAT Act and removes the exemption when both<\/strong> conditions are met:<\/p> These lets are taxed at the reduced rate of 10%<\/strong>, the same rate as hotels.<\/p> Situation<\/p><\/th> 10% VAT?<\/p><\/th><\/tr> Holiday let of 30 nights or less, no services<\/p><\/td> Yes, from 1 Dec 2026<\/p><\/td><\/tr> Any stay with hotel-type services<\/p><\/td> Yes (as before)<\/p><\/td><\/tr> Stay of more than 30 nights, no services<\/p><\/td> No, still exempt<\/p><\/td><\/tr> Room let in the owner’s own home<\/p><\/td> No<\/p><\/td><\/tr><\/tbody><\/table> Watch the wording: the VAT rule counts nights<\/strong> (30), while the tourist rental rule counts days<\/strong> (31).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\tWhat has been approved and when it applies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
10% VAT on holiday lets in Spain<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
What owners need to do before 1 December<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t