Spain (National)

Pending

Not yet determined -- actively researching

Spain's government has introduced significant tax and fee modifications to short-term rental operations through Royal Decree-law 26/2026, pending Congressional approval in an October 2, 2026 vote. These measures represent a major shift in how vacation rentals are taxed and regulated nationally. ### Value-Added Tax (VAT) on Short Stays Effective under the Royal Decree-law, a 10% VAT will be applied to short-term rental stays of up to 30 nights. Previously, holiday rental properties were exempt from IVA (VAT). This tax will now apply to all qualifying stays nationwide. ### Property Tax (IBI) Surcharge The decree introduces municipal property tax surcharges (IBI—Impuesto sobre Bienes Inmuebles) of up to 150% on short-term rental properties. This represents a substantial increase in the annual tax burden for property owners operating vacation rentals. ### Status Both measures remain pending final Congressional vote scheduled for October 2, 2026. Approval is not yet guaranteed, though the Royal Decree-law format suggests executive intent to implement these changes.