New
VAT on your Spanish holiday let, filed and paid for you.
From December 1, 2026, a home let for 30 nights or fewer pays 10% VAT on the mainland and in the Balearics, under Real Decreto-ley 29/2026. Alone or with co-owners, wherever you live: we register you, file every quarter and pay the VAT for you.
Registration included: the Modelo 036, yours or your co-owners' together.- Every quarter: the Modelo 303, and the yearly 390.
- We pay the VAT for you, and send you the proof.
€29.95 a quarter
VAT included, registration included. Nothing to pay until the VAT applies.
The Congreso ratified Real Decreto-ley 29/2026 on November 12, 2026: VAT applies to these lets from December 1, 2026. We bill no quarter before it applies to yours.
What changes for your holiday let
The rules of Real Decreto-ley 29/2026, article 7, ratified by the Congreso.
Lets of 30 nights or fewer
A furnished home let to the same guest for 30 nights or fewer, or with hotel services (cleaning during the stay, linen, meals), is no longer exempt. Longer lets stay exempt, and so does the home you live in. Case by case: our guide to VAT on short term lets.
10% VAT from December 1, 2026
The reduced rate, on the price your guests pay. A platform’s or a manager’s commission keeps its own 21%.
Register once: Modelo 036
Letting becomes an economic activity for VAT, registered with the Modelo 036. If you let alone, your NIE is your tax number (NIF). If you let with co-owners, a couple included, you let together as a community of owners (comunidad de bienes), which gets its own tax number: we apply for it. We file it all for you.
Every quarter: Modelo 303
The VAT your guests paid, less the VAT on your expenses for the let, declared and paid by the 20th of April, July and October, and by 30 January for the last quarter, with the yearly summary (Modelo 390).
Modelo 210 goes on
VAT doesn’t replace the income tax: the rent still goes on each owner’s Modelo 210, from €33.95 a year with us.
Holiday-let VAT, taken care of
€29.95a quarter
Billed each quarter from the first one VAT applies to, VAT included. Cancel at any time. The Modelo 210 on the rent is a separate plan, from €33.95 a year.
Register my holiday let- Your registration (Modelo 036), included
- Every Modelo 303, from your platforms’ statements
- The yearly Modelo 390
- We pay the tax for you: no transfer to Spain, no Spanish bank account
- Your proof: the filed return and the Agencia Tributaria’s payment receipt
Secure payment with Stripe
Holiday-let VAT: your questions
Can’t find the answer to your question? Write to us and we will get back to you.
Write to usI let for more than 30 nights. Am I concerned?
Not by this change: a home let to the same tenant for more than 30 nights, without hotel services, stays exempt from VAT. The rent still goes on your Modelo 210.
Do I need a Spanish company or a gestor?
No. If you let alone, your NIE is your tax number (NIF); with co-owners, your community of owners gets its own, and we apply for it. We file the Modelo 036 and every return in your name, as a filer authorised by the Agencia Tributaria, with the authorisation you sign.
Is the decree final?
Yes: the Congreso ratified Real Decreto-ley 29/2026 on November 12, 2026. VAT applies to lets of 30 nights or fewer from December 1, 2026, and we bill no quarter before it applies to your lets.
When is my first VAT return due?
VAT applies from December 1, 2026: your first Modelo 303 covers December and is due by January 30, 2027, together with the yearly Modelo 390.
Can I take off the VAT I pay on expenses?
Yes: the VAT on expenses for the let, such as cleaning, repairs or supplies, comes off the VAT your guests paid, quarter by quarter, as long as the invoices are in your name, or your community of owners' if you let with co-owners.
I live outside the EU. What changes?
Spanish VAT law asks owners living outside the European Union, Norway aside, to name a tax representative in Spain before their first taxed let: owners in the United Kingdom, Switzerland or the United States included. We arrange it with our partner in Spain.
Does it apply everywhere in Spain?
On the mainland and in the Balearics. The Canary Islands, Ceuta and Melilla are outside Spanish VAT: lets there don't pay it. A home in the País Vasco files its VAT with its own Diputación Foral, which we don't cover yet.
Holiday-let VAT, taken care of
Here is everything we do for you:
- Your registration (Modelo 036), included
- Every Modelo 303, from your platforms’ statements
- The yearly Modelo 390
- We pay the tax for you: no transfer to Spain, no Spanish bank account
- Your proof: the filed return and the Agencia Tributaria’s payment receipt
A question first? Write to us at contact@casitatax.com.
