Spain Moves to Charge 21% VAT on Tourist Rentals
Hacienda's draft bill would end the VAT grey zone for Spanish STRs and make Airbnb and Booking collect the tax, stacking on city levies like Donostia's from 2027.
Regulation Radar
Spain’s tax agency has opened public consultation on a draft bill that would charge 21% VAT on tourist rentals across the country, with platforms such as Airbnb and Booking collecting and remitting the tax directly to Hacienda (Infobae, 16 August 2026). If adopted, the measure adds 21% to the price of every tourist-rental night sold in Spain, unless the operator absorbs it. The draft formalises the government’s earlier 21% VAT proposal, with platform collection mechanics now attached.
What changed
Caught by the Regulation Radar
Spainsweeping 36 marketssources checked 2 days ago
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