The tourist rental does not have the reduction of the IRPF 60% (that's for long-term housing only) and full tax but you can deduct expenses commensurate with the rental days. At VAT you rarely pay the 21%: you are exempt from hotel services or tax to the 10% if you lend them. And thanks to DAC7, Hacienda already receives your income directly from the platforms before you say anything, so that's not a secure choice.
Warning: this guide is informative and does not replace advice from a tax advisor. Taxes depend on your specific situation (individual or society, autonomous community, if you provide hotel services, etc.). Before you testify, consult with a professional.
Myth 1: "I apply to the reduction of the IRPF 60%"
That's the most expensive mistake. Many people have heard that rental of housing allows to reduce net performance at a 60% at the IRPF, and considers its tourist apartment as well. That's not true.
The IRPF Act reserves these reductions - after the reform of the Housing Act 90%, 70%, 60% o 50% as appropriate - exclusively rental of housing propertyThat's to say, long term residential rental that covers the tenant's permanent housing needs. The tourist or seasonal rental doesn't meet this requirement: the guest doesn't set his or her residence, come a few days. That's why the performance of the tourist rental tax with none of these reductions.
That doesn't mean you tax gross income. Yes you can. deducting expenditure associated with the activity, in the proportion of the days that the housing was effectively rented: supplies, cleanup, platform commissions, IBI, community expenses, insurance, mortgage interests and amortised property (an annual 3% about higher purchase costs or cadastral value, without ground). What's missing from 60%'s "gift."
Mito 2: "Mi vivienda turística lleva un IVA del 21%"
The idea that tourist housing goes to tax the VAT 21% greatly moves. In most cases, That's fake.. Two situations have to be distinguished:
- Housing rental without hotel services (give him the keys, clean between stays but not during, offer no food or reception): rental of housing VAT free. Don't put VAT on the guest. The countercontribution is that you cannot deduct VAT from your expenses.
- Additional services dedicated to the hotel industry during the stay - cleanliness inside the stay, change of regular clothing, restoration, reception and continuous care, etc. - so activity does have VAT. But the guy reduced from 10% from hotel services, No to 21%.
That is, the 21% practically never appears at the rental of a private owner. Either you're exempt, or you tax 10% for providing hotel-type services. The confusion arises from a mix of general VAT with the specific housing arrangements.
Myth 3: "Treasury doesn't know what to get"
A few years ago perhaps. Not today. with European standards known as DAC7, rental platforms (Airbnb, Booking, VRBO and similar) are required to notify the Tax Agency the income that you generate as a host, together with your identification information, number of operations and property.
In practice means that The IRS's got your income before you report.. The data crossing is automatic. To declare what you get through the tourist floor isn't "tax saving": it's an easily detectable omission that ends up in parallel, surcharge and sanction. The sensible way is to declare well and to make use of all the deductible costs to which you are entitled.
The tourist register: what changed at 2026
That should be clarified because it creates a lot of confusion and sometimes intersects with fiscal matters. The State single registration of tourist rental that started in July of 2025 anulado por el Tribunal Supremo en mayo de 2026. Today, to be able to announce your housing, what the platforms demand of you is your autonomous tourist registration code It remains fully valid. You have the details in our guide to rental registration number.
Eye: One thing's the tourist registration (to be announced) and another Passenger registration to the Ministry of the Interior (information about guests at SES). Hostidajes), which remains obligatory and independent. Don't confuse them.
Abstract: What about every tax at 2026
| Myth That Circulates | What the law says | |
|---|---|---|
| IRPF 60% Reduction | "It applies to tourism" | Housing rental only (long duration) |
| VAT | "21% always" | Extent, or 10% if there are hotel services |
| Retirement | "Tributes on the rough" | Fold by rental day |
| Visibility for Finance | He doesn't get it. | Platforms report using DAC7 |
| A single state registration | "Mandatory from 2025" | Announced by TS (may. 2026) and valid as an autonomous |
Natural person or society?
If you have one or few houses, the usual thing is to declare as Natural person, at the IRPF as an equity performance. If something grows - several housing, hotel-type services, intention to professionally - it can make sense to value a societywith his corporate tax and his VAT implications. There's no universal answer: it's up to how much volume, how much service you offer, how marginal you are at the IRPF and how far you get. That's a decision to sit with an advisor with numbers up front. The inverter angle we have developed at taxation of tourism rental: VAT, company and IRPF.
How a manager helps with the tax party
A manager doesn't make a statement to you (that's from the fiscal advisor) but she resolves the part that makes most fiscal mistakes: traceability. Clear monthly payments, income and expenses sorted by housing, documented commissions, bills and daily tourist and passenger registration. You get to rent with everything square and without DAC7 crossing moors. At Bliss we give you that documentary support both at integrated management Like, if you choose guaranteed rentalwhere you get a monthly fixed income by rental contract and tax gets more simplified.
FAQ
Can the reduction of the IRPF 60% be applied to tourist rental?
No. The net performance reductions of IRPF (50%, 60%, 70% or 90% as applicable) are reserved for rental of housing and residential rental for a long term. The tourist or seasonal tax on full net performance, without that reduction. That's right, you can deduct expenses commensurate with rental days.
Do you have VAT from 21%?
Not as a rule. The rental without hotel services is free of VAT. If you provide supplementary services dedicated to the hotel industry (cleaning while at work, changing clothing, restoration and reception...), the activity does carry VAT but to the 10% of hospitality, but not to the 21%.
What information does Airbnb and Booking report to the Treasury?
Under DAC7, the platforms report to the Tax Agency your income as a host, your identification information, number of operations and property. The IRS already has your income before you say so. The crossing's automatic.
Do we have a single state rental register?
Not as a general obligation. The single state registry that started in July of 2025 was annulled by the Supreme Court in May of 2026. Today, the platforms require your autonomous tourist registration code (VUT, VV, HUT, ETC, RTA...). The register of passengers (SES.Hostidajes) remains valid and different.
How do I declare the income from my resort rental?
Retirement of real estate capital: full income less deductible costs relative to leased days (supplies, cleanup, commissions, IBI, community, insurance, amortization of 3% and interest). For non-rental days they may be charged with rent. If you offer hotel services, get to economic activity. Check with an advisor.
Put order in your numbers before your next rent.
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Datos normativos verificados contra el BOE (Ley 35/2006 del IRPF, art. 23; Ley 37/1992 del IVA, art. 20.Uno.23º y art. 91; y STS de mayo de 2026 que anula el registro único estatal). Contenido informativo, no constituye asesoramiento fiscal ni jurídico. La situación de cada propietario es distinta: consulta con un asesor fiscal antes de declarar.