Home swaps in Spain: a rising holiday trend with unclear tax rules
Every summer, hundreds of families in Spain exchange their homes with others in search of free holidays and unique experiences. This rapidly growing practice, known as home swapping, operates in a legal grey area: there are no tourism regulations, no clearly defined tax obligations, and no administrative oversight from the tax authorities. What many see as an affordable and sustainable alternative to holiday rentals remains, for the government, a sector shrouded in legal ambiguity.