Spain 21% IVA Hike for STR Rentals Heads to September Vote
Spain's government proposed raising IVA (VAT) on tourist apartment rentals to 21%, but the July decree vote was postponed to September 2026.
Regulation Radar
In brief — Spain’s government proposed raising IVA (Impuesto sobre el Valor Añadido, the Spanish VAT) to 21% for tourist apartment rentals in a draft July decree. The vote was postponed to September 2026 after the government failed to secure sufficient parliamentary support. Industry associations from three autonomous communities argue the hike contravenes EU VAT law.
| What | Detail |
|---|---|
| Proposed rate | 21% IVA on STR rentals |
| Current treatment | Varies — many STR operators apply reduced rates |
| Vote status | Postponed to September 2026 |
| Opposition | País Vasco, Andalucía, Cataluña associations cite EU ViDA directive |
| EU ViDA effective | 1 July 2028 (potential conflict if Spain acts unilaterally) |
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Spainsweeping 36 marketssources checked 7 hours ago
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