VAT on tourist rentals to 21%

Spain set to raise VAT on tourist rentals to 21%

Spain’s government is preparing a new housing package that combines a sharp increase in VAT on tourist rentals with measures to extend and stabilise rental contracts, presented as part of its response to the country’s housing crisis.Spain’s new housing push: why it matters if you own or rentThe Span
A man smoking

Smokers: landlords in Spain can legally ban tenants from smoking

Concerns about smoking in rental properties are common among landlords – largely due to potential damage and persistent odours. Lawyer José Ramón Zurdo, CEO of Agencia Negociadora del Alquiler, confirms that it is entirely legal to prohibit smoking in a tenancy agreement. However, the clause must be clearly stated and precisely worded – ensuring there is no ambiguity, and it may even apply to specific areas within the property.
Campello

Exploring one of Alicante’s most distinguished areas

One residential estate along the coastline of El Campello in Alicante has established itself as one of the province’s best-known residential areas. This enclave combines private residences with tourist accommodation, resulting in a setting that remains lively throughout the year, welcoming both permanent residents and seasonal visitors.
Valencia tourist apartments

Valencia’s new rules on tourist rentals: Spain’s toughest cap

Valencia has approved a new set of rules for tourist accommodation that local officials describe as “the most restrictive in Spain” for holiday lets. The measures, which entered into force in late May 2026, are designed to put an end to what the city government calls a “free‑for‑all” in tourist
short-term tourist rentals registry scrapped

Spain’s Supreme Court eliminates the new Rental Tourism Registry

It’s no secret that Spain faces a huge housing problem, which has only been compounding and aggravated over time, with the laws the government has approved in a continued market interventionism, which is backfiring. Spain’s property and rental prices have reached all-time highs.
Empty interior of tourist apartment

Tourist rentals and income tax : how empty days are taxed and deductible costs

A ruling by the High Court of Justice of Catalonia clarifies a common misunderstanding among tourist‑rental owners – it is not enough to declare only occupied days or to deduct all annual expenses without justification. Property owners must report the entire year, distinguishing between periods that generate rental income and those subject to imputed income. The court also stresses that the burden of proof lies with the taxpayer – and that a lack of documentation invalidates any deductions claimed.
Líbere Málaga Plaza del Siglo

All Iron and Líbere open 23‑flat tourist building in central Málaga

All Iron RE I Socimi and Líbere Hospitality Group have opened a new building with 23 tourist apartments in the heart of Málaga city centre. The property is owned by the REIT, which acquired it in 2021 for €11.2 million, while management and operations are handled by the specialist short‑ and medium‑stay operator. Located at 13 Calle Correo Viejo, next to Plaza del Siglo, the five‑storey building offers a total built area of 2,159 m².
Spain’s €64m fine on Airbnb

Spain’s €64m fine on Airbnb signals tougher era for holiday rentals

Spain has fired a clear warning shot at the short‑term rental market, after the country confirmed that Airbnb must face a €64 million fine.What has Spain fined Airbnb for?The fine was originally imposed in December 2025 by Spain’s Ministry of Social Rights, Consumer Affairs and Agenda 2030. It
Tourist apartment in Malaga

Tourist flats in Spain fall 12% to under 330,000

The number of active tourist accommodations in Spain has fallen sharply. According to the latest data from the Spanish Statistics Institute (INE), there were 329,764 holiday flats nationwide in November 2025 – 12.4% fewer than a year earlier (376,463) and 13.6% fewer than in May (381,837), just before the short-term rental register came into force.
Spain short-term landlords

Step-by-step guide to become a short-term landlord in Spain

Marbella-based Larraín Nesbitt Abogados (LNA) has over 23 years of experience at your service. We offer a wide range of 60 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record of successfully assisting expats all over Spain.
Temporary rental property in Malaga

One in five holiday rentals in Spain lacks mandatory registration code

The Spanish College of Property Registrars has received more than 400,000 applications from owners seeking a registration number for short-term rental properties. Mandatory since 1 July, this requirement applies to tourist, short-term and room rentals. Properties without this code cannot be advertised on digital platforms.
Spain VUDA for short-term rentals

Landlord’s new guest report to the VUDA in Spain

Whilst everyone, myself included, was distracted preparing for the 2025 end-of-year festivities (Hogmanay in Scotland), the Spanish government was busy, sneakily publishing a new law in Spain’s Official Law Gazette (BOE) on the last day of the year that concerns all landlords of short-term prop
Holiday villa in Valencia

2025: the year Spain’s short-term rental registry transformed tourism

2025 marked an unprecedented regulatory shift in the short-term rental market. The introduction of the Single Registration Number reshaped how owners, rental managers and platforms operate, requiring thousands of properties to regularise their status to continue listing on portals where payments are processed.
Malaga

Málaga approves waste tax with no separate rate for tourist rentals

Tourist accommodations in Málaga will not face a separate waste collection fee. The city council has rejected a distinct system for holiday homes, meaning they will be charged like regular residential properties. The council estimates that waste collection will cost €63 million annually, to be covered by city residents, averaging around €140 per household each year.
File - Sign for a tourist accommodation

Palma to ban all new holiday rentals

The mayor of Palma, Jaime Martínez, has announced his intention to prohibit any new tourist rentals across the entire municipality of the Balearic capital.
Tourist vs seasonal rentals in Spain

Differences between tourist rentals and seasonal lets in Spain

Discover the key differences between tourist rentals and seasonal lets in Spain, from legal requirements and contract lengths to taxation and tenant rights. Whether you're a property owner or tenant, understanding these distinctions is essential for making informed decisions in the Spanish rental market.
Rural house.

Country houses exempt from Spain's new tourist rental register

Rural houses already registered on regional tourism registries are exempt from the new Single Register of Short-Term Rentals starting 1 July. This was confirmed by the Spanish Rural Tourism Association (Asetur) after meetings with the Ministry of Housing and Urban Agenda.
Spain short-term rental registry

Spain’s new short-term rental registry explained

Spain has introduced a new short-term rental registry to regulate tourist accommodations. Property owners must now register rentals with regional authorities, ensuring compliance with safety and zoning rules. The move aims to improve oversight, combat illegal listings, and protect long-term housing availability for residents.