Spain: rentals of up to 30 nights subject to 10% VAT from December 1, 2026
On October 16, 2026 the Spanish tax agency added to its VAT news the measure of Royal Decree-Law 29/2026: rentals of housing for up to 30 nights, unless it is the landlord's main home, are subject to 10% VAT from December 1, 2026. The decree must be validated by the Congress standing committee; the previous decree RDL 26/2026 lapsed on October 2, 2026 for lack of validation.
What this changes in the calculation
Short-let in Spain gets 10% VAT added from December 1, 2026; if the decree is not validated, the measure falls away.
- Source
- Agencia Tributaria
- Status
- verified
- Published