Legal update
Royal Decree-law 29/2026 — 10% VAT on VUT stays of up to 30 nights from 1 December 2026, pending validation on 12 November
Royal Decree-law 29/2026, in force since 8 October 2026, ends the VAT exemption for furnished dwellings let to the same guest for 30 nights or fewer, unless the dwelling is the owner’s habitual residence. These rentals will be taxed at the reduced 10% rate from 1 December 2026. The decree must be validated by the Diputación Permanente of the Congress; the vote is expected on 12 November. If it is not validated, the measure will not apply.
Published 27 Oct 2026 · In force from 01 Dec 2026
Source: Real Decreto-ley 29/2026, de 6 de octubre (BOE núm. 249, 07/10/2026)
Official source →
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.