El RDL 26/2026 (BOE del 30-09-2026) quita la exención de IVA a los alquileres de viviendas amuebladas de hasta 30 noches y los lleva al tipo reducido del 10 % desde el 1 de diciembre de 2026. Si alquilas habitaciones en la vivienda donde tú vives habitualmente, siguen exentas. El 21 % que se anunció no está en el texto publicado. El decreto debe convalidarlo el Congreso: actualizaremos este artículo con el resultado.
What's been published and when
The Real Decreto-ley 26/2026, de 29 de septiembre, de medidas urgentes en materia de vivienda, se publicó en el BOE el 30 de septiembre de 2026. Su artículo 7 modifica la Ley 37/1992 del IVA en dos puntos, ambos con efectos desde el 1 December 2026:
- Article 20.Un.23.º, letter (e). The rental of furnished apartments or housing are no longer exempt if the tenant provides his own services to the hotel industry (cleaning, laundry, restaurant...) or if the duration for an same tenant does not exceed 30 nights. The exception: if rent is made at the place where the tenant has his habitual residence, his place remains exempt.
- Artículo 91.Uno.2.2.º. Those leases are expressly included at the reduced rate of 10 %The same as the hotel.
To date, the rule was simple: rental of housing without hotel services was VAT-free and, if hotel services were provided, tax to 10 %. The new thing is that the short duration, by itself, removes the stay from the exemption.
What about the 21 % we talked about?
In June of 2026 an VAT from 21 % was announced for tourist flats and the measure was postponed to September for lack of support. The text that reached the BOE does not cover the 21 %: 10 %. If you read previous months, they are outweighed by the published rule.
What's missing: validation at Congress
A real law-law will come into force after its publication but Congress will have to validate it. The vote is scheduled for the 2 de octubre de 2026. According to the press, Junts, PP and Vox have announced their vote against, and that could put him down. Until vote has been taken, the prudent thing to do is to prepare the 10 % stage without giving anything to be closed.
I have an eye for an editorial detail: the articulate talk about how it goes about Any and information and information about the circumstances while the statement of reasons with a short stay and other than the habitual housing of the tenant. For your particular case, trust him with your tax advisor.
What does it mean to you if you rent your place for nights
- Your fare goes to VAT. Si hoy cobras 120 € por noche y no repercutes IVA, a partir de diciembre esos 120 € tendrían que incluirlo o subir. Con el precio final igual, recibirías unos 109 € netos de IVA por noche.
- Formal obligations. The person providing VAT-subject services has to be discharged for tax purposes, pilling and submitting his periodic statements. Your advisor will tell you how it fits your situation.
- VAT supported. When tax, VAT for your activity related expenses (cleaning, management, supplies and reforms) becomes generally deductible. That makes up for some impact.
- More than 30 nights. The season rental of more than 30 nights to a same tenant does not come into this change, as published.
The price of every night, more important than ever
If VAT goes into the fare, every euro per night counts more. Check three things before December:
- Your minimum price. Rewrite with VAT inside: a minimum that currently cover costs may not cover them tomorrow.
- Reservations have been made for December and beyond. Check with your advisor how to deal with those charged before the change.
- Your price schedule. At a fixed price, VAT will be eaten at an equal level every night. with dynamic prices and micropricesyou can get some back from the most demand date and sell nights that were once empty.
Other measures of the same Decree
El RDL 26/2026 incluye también un recargo del IBI para viviendas desocupadas y alojamientos de uso turístico en zonas tensionadas (artículo 8) y cambios en el IRPF del alquiler de vivienda. Antes de aplicarlos a tu caso, espera a la convalidación y revisa el detalle con tu asesor.
If you prefer to avoid charging VAT
with Fixed incomeThat's what I have to say. with integrated managementand we help you adapt prices and billing to the new stage.
Special questions about VAT for tourist flats
Is the new VAT on tourist flats in place?
El RDL 26/2026 se publicó en el BOE el 30 de septiembre de 2026 y el cambio de IVA tiene efectos desde el 1 de diciembre de 2026. El decreto debe convalidarlo el Congreso; si no se convalida, decae.
Is that 21 % or 10 %?
The published text applying the reduced type of 10 % to rental of furnished housing up to 30 nights and to those with hotel services. The 21 % was announced in June of 2026 but did not appear in the published Decree.
Do I care if I rent rooms at my own place?
According to the published text, if rental takes place at the place where the tenant has his habitual residence, he remains exempt.
What about the season rental of more than 30 nights?
The change refers to stays up to 30 nights for an same tenant. Beyond that and without hotel services, the text does not include them.
Do I have to get my prices up?
That's up to you. If you keep the final price, VAT comes out of your income and if you have a full impact, you get the price up. The usual thing is to review the minimum price and put more into high demand.
Do I have an impact if I have a manager?
If the operation's in your name, yes: the tax goes to the holder of the activity even if a manager carries the operation. With a fixed income, she's the manager.
Keep reading
Nota: información general sobre una norma recién publicada y pendiente de convalidación, no asesoramiento fiscal. Fuente: Real Decreto-ley 26/2026, de 29 de septiembre (BOE-A-2026-20266, BOE del 30-09-2026), artículo 7. Para tu caso concreto, consulta con tu asesor.
How's your place with the new VAT?
We have prepared a free studio with your price per night, your minimum with VAT and an alternative rent, so that you can decide with numbers.