In Force This Morning
I am at the Vacation Rental World Summit in Lyon, and Spain changed the rules overnight.
Its lower house threw out the 10% VAT charge on short lets on Friday 2 October. It was republished yesterday and came into force this morning.
Royal decree law 29/2026 is in official state gazette 249, promulgated Tuesday 6 October. I pulled both decrees and diffed the operative paragraph. The short let wording is identical to the text the chamber killed 6 days ago, and it still takes effect on 1 December 2026.
First, the mechanism. The hotel services test is old law and has been in the VAT act for years…
The skinny
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