Status: in force provisionally since 8 October 2026. The VAT change applies only from 1 December 2026 and only if the decree is validated (vote expected 12 November 2026).

Background: a first version (Royal Decree-law 26/2026) was rejected by Congress on 2 October 2026. The Government re-approved the measures on 6 October as Royal Decree-laws 28/2026 and 29/2026. The draft circulated in July 2026 (21% VAT) was never adopted.

What would change for VUT owners: stays of up to 30 nights move from VAT-exempt to 10% VAT, whether or not hotel-type services are provided. There is no population threshold: Nerja and all of the Axarquía are included. Stays over 30 nights remain outside this rule.

What to prepare (no action is legally required yet): review with your tax adviser VAT registration (Modelo 036), invoicing for each stay, quarterly returns (Modelo 303), pricing for stays from 1 December, and the treatment of deposits collected before that date. The Tax Agency has not yet published specific guidance on bookings that span 1 December.

Other measures in the same decree: municipalities in stressed residential market zones may apply an IBI surcharge to tourist dwellings (up to 50%, 100% for owners of two or more, 150% for four or more). The decree also requires every rental advertisement to display the property’s registration code, and tightens seasonal rentals (more than 31 days, documented temporary cause).

We will update this page after the 12 November vote.