From 1 December 2026, furnished rentals for stays of up to 30 nights will be subject to 10% VAT. The deadline for declaring the imputed income for 2025 is 31 December.
According to sevillabuenasnoticias.com, starting from 1 December 2026, the rental of furnished homes for stays of up to 30 nights with the same tenant will no longer be exempt from VAT and will be taxed at the reduced rate of 10%. The regulation is the Royal Decree-Law 29/2026, dated 6 October, and requires ratification by the Cortes to remain in force. Homes that are the habitual residence of the landlord are excluded.
Those renting by the week or day must register in the business census (model 036) before invoicing with VAT, charge the 10% and issue an invoice for each stay. They will also need to maintain records of issued and received invoices.
Obligations will be quarterly. Model 303 must be submitted from 1 to 20 April, July and October, and from 1 to 30 January; the first one, for stays in December 2026, is due on 30 January 2027. Additionally, an annual VAT summary (model 390) must be submitted in January. In return, VAT incurred on repairs, supplies or cleaning can be deducted. This measure does not apply in Canary Islands, Ceuta and Melilla.
According to tax lawyer Antonio Ibarra, co-founder of IberianTax:
“Those renting by the week will go from submitting one declaration a year to having obligations every quarter.”
Regardless of the rental, non-resident owners must submit the model 210 of the IRNR each year. The imputed income for 2025 can be submitted until 31 December 2026, or until 23 December if paid by direct debit. Late submission incurs a surcharge of 1% plus 1% for each full month of delay, up to 15% plus late interest if twelve months pass.
In 2027, the deadlines for model 210 change according to Order HAC/623/2026. The imputed income can be submitted from 1 April to 31 December, and the rental with payment due from 1 to 20 April. Zero or negative results maintain the deadline from 1 to 20 January. The new form requires itemising rental expenses by category, such as interest, repairs, community fees, supplies, insurance, IBI, doubtful debts, and depreciation.
You may also like
