Do I have to charge VAT on my Spanish rental income?


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.

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