One of the most relevant tax developments for short-term rental owners in summer 2026 is the proposal to apply 21% VAT to certain tourist accommodation activities.
As of this publication, the increase is not in force. The Government planned to include it in a housing package that was ultimately postponed to September.
What did the Government announce?
In June 2026, the Government announced that it was working on a broad housing decree including 21% taxation for tourist apartments. The proposal is intended to treat certain accommodation activities as economic activities for tax purposes.
What is the current position?
An announcement is not the same as a legal amendment. A new tax obligation requires the relevant measures to be approved and published in the Official State Gazette (BOE), with their final scope and conditions.
Why does it matter to owners?
- It may affect the final price charged to guests.
- It may change operating margins.
- It may require changes to invoicing and tax planning.
- The treatment will depend on the actual activity and services provided.
Practical advice
Owners should not simply start charging 21% VAT because it appears in headlines. The safer approach is to wait for the final legislation and then review the tax treatment of the specific activity.
Keep monitoring: the proposal should be assessed alongside VAT rules, the specific tourism activity and the services actually provided.
Sources
This article is based on the following public and official sources: