If, in the context of holiday lets, you are a landlord hotel services offered during your guests' stay, you should charge 10% VAT on top of the rental price.
Hotel services include:
- cleaning during the stay
- change of bed linen and/or towels during the stay
- filling refrigerators and supplying food
- permanence of a customer service department
- offering parking
- vaulting and safekeeping services
- general concierge services
Also reservation and calendar services, for example, a reservation through a platform such as Airbnb, is considered a hotel service.
The following services are not considered hotel services:
- cleaning services before check-in and after check-out;
- change of bed linen and towels before check-in and after check-out;
- cleaning of the common parts;
- repairs to and in the property during a tenant's stay.
There is no VAT exemption for small businesses in Spain.
Here you can find more detailed information on the taxes on rental income.
