VAT and compliance for your holiday let, handled
If 10% VAT reaches short stays, every booking will need an invoice and every quarter a form 303. We prepare the operational side from our booking system and coordinate it with our partner tax advisers. You review and sign; you do not chase paperwork from abroad.
Where VAT stands today
Royal Decree-law 29/2026 (Spanish Official Gazette, 7 October 2026) makes furnished rentals of up to 30 nights with the same guest subject to 10% VAT from 1 December 2026, except in the home where the owner has their habitual residence. It is not final yet: with Parliament dissolved, the Congress Standing Committee (Diputación Permanente) must validate it before the 30-day constitutional deadline runs out in mid-November, and if it does not, the decree lapses and the VAT never applies.
Source: Royal Decree-law 29/2026 of 6 October (Spanish Official Gazette, 7 October 2026). Both scenarios explained in 10% VAT on holiday lets.
What changes for you if it applies
- You become a VAT payer. Registration with the tax agency on form 036, even as a private owner with one flat.
- An invoice for every stay. Each booking of 30 nights or fewer carries an invoice showing the 10%.
- Regular returns. Form 303 every quarter and, unless you are exempt, the annual summary on form 390.
- Deductions lost without order. VAT on your costs is only recovered with invoices in your name, properly filed.
- And the usual rules still apply. Your Andalusian Tourism Register entry (you cannot advertise without it), guest registration and the rest of Andalucía's holiday-home rules.
What we do for you
Registration and set-up
With our partner tax advisers we coordinate your VAT registration with the tax agency (form 036) and set up invoicing before your first stay with VAT.
An invoice for every stay
Each booking generates its compliant invoice from our booking system, with VAT shown separately and your details as issuer. No manual templates.
Quarterly report for form 303
At the end of each quarter you and your tax adviser get the summary of taxable base, output VAT and input VAT, ready to file form 303.
Input VAT under control
Management, cleaning, platform commissions and replacements, invoiced in your name and filed by quarter so no deduction slips through.
Registrations kept current
We keep your Andalusian Tourism Register entry and its code on every listing, and follow the national register so you meet whatever is required at each point.
Guest registration
We report every check-in to SES.Hospedajes on time and with the data the Interior Ministry requires, as we do in every home we manage.
What we don't do: we do not file taxes on your behalf or give tax advice. Returns are filed by our partner tax advisers or by your own adviser, with the paperwork we prepare.
Two ways to work with us
If we already manage your home
The invoice for each stay, the quarterly report and the registrations are part of our management. What the tax advisers charge to file your returns is set out in writing in your proposal, with no surprises.
If you manage it yourself
You keep running your bookings and we take care of compliance only: invoices, the quarterly report, input VAT and registrations. You get the price in writing with your proposal.
Frequently asked questions
Will I have to charge VAT on my holiday let from 1 December?
Royal Decree-law 29/2026 (Spanish Official Gazette, 7 October 2026) makes furnished rentals of up to 30 nights with the same guest subject to 10% VAT from 1 December 2026, except in the home where the owner has their habitual residence. It is not final yet: with Parliament dissolved, the Congress Standing Committee (Diputación Permanente) must validate it before the 30-day constitutional deadline runs out in mid-November, and if it does not, the decree lapses and the VAT never applies.
Does AltaHomes file my taxes?
No. We prepare the operational side (an invoice for each stay, the quarterly report, input VAT tracking) and the returns are filed by our partner tax advisers or by your own adviser if you have one. You choose who, and you sign.
Which VAT could I deduct?
If your letting becomes taxable, the VAT on costs linked to it becomes deductible: management commission, cleaning and laundry, platform commissions, utilities, refurbishment and furniture, always with invoices in your name. That is why it pays to get the invoices right from now on.
What happens to bookings already confirmed for December?
The decree has no rule for bookings made earlier: the change applies "with effect from 1 December 2026", and the tax agency has not yet said how a December stay paid in November is taxed. If you have bookings like that, review them with your tax adviser before 1 December; if we manage your home, we list them for you with dates and amounts. If the decree is not validated, nothing changes.
Do I need the national single registration number?
There isn't one today. In May and June 2026 the Supreme Court annulled, on competence grounds, the single-registry procedure of Royal Decree 1312/2024 and the requirement to register with the Land Registry to obtain that number; the Digital Single Window and the platforms' data-sharing duties remain. In Andalucía what counts is the entry in the Andalusian Tourism Register: you may only advertise the home after filing the responsible declaration, its code must appear on the payment receipt you give the guest, and platforms ask for it when you publish the listing.
I live abroad. Can you still handle this for me?
Yes. Most of it happens by email and electronic signature. You will need a Spanish tax number (NIE/NIF) for the VAT registration; our partner tax advisers tell you what else applies to your country of residence before anything is filed.
This page informs, it does not advise. For tax decisions about your property, talk to your adviser. The wider rules, summarised: holiday rental regulations.
Tell us about your home and we'll tell you what applies
A person replies within 24 hours; your written proposal follows within 48 working hours.