62 Days To Reprice
Spain ended the VAT exemption on short-term rentals this morning.
Royal decree-law 26/2026 was signed on Tuesday 29 September and published in the official state gazette today, reference BOE-A-2026-20266. From 1 December a furnished let of 30 nights or fewer to the same guest is no longer exempt. It is taxed at 10%, the hospitality rate.
The exemption was already lost where the landlord supplied hotel-type services, and that test survives word for word. What the decree adds is an alternative trigger and it is pure duration: a let whose duration in favour of a single tenant does not exceed 30…
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