The Summary Is Narrower
From STR Unpacked · 00:03:04
Show by Ben
Spain's tax agency has published its own summary of the new short-let VAT rule, and it leaves out one of the 2 ways the charge bites.From 1 December 2026, a furnished apartment let to the same tenant for 30 nights or fewer stops being exempt from Spanish VAT and moves to the 10 per cent rate. Royal decree-law 29/2026, article 7, all 4 numbered points carrying that date. One exception, sitting on the nights test alone: a let in the dwelling the landlord has as their habitual residence.The nights test is new, and not the only route out of the exemption. Article 7 rewrites article 20.Uno.23 letter e') of the VAT act to bite "cuando concurran cualquiera de las siguientes circunstancias", and it lists 2. The other was in the act as parliament enacted it in December 1992: the exemption falls away where the landlord undertakes to provide any of the "servicios complementarios propios de la industria hotelera": hotel-type services, the act's examples being restaurant, cleaning and laundry, introduced with "tales como", so the list is open. "noches" appears 0 times in the 1992 act.The decree's preamble carries both limbs and joins them: "servicios complementarios propios de la industria hotelera o cuando concurran conjuntamente las condiciones relativas a una estancia no superior a treinta noches". Of the services limb it says "Se mantiene, asimismo, la tributación".The agency's note is that sentence with the first limb and the "o" taken out. It is accurate on what it covers. "industria hotelera" appears 0 times in it.So an operator on a long furnished let whose contract undertakes a service during the stay reads the note and sees nothing that catches them. The VAT act has caught that letting since 1993.This reaches you if you have Spanish stock, a furnished let, and a contract undertaking a service during the stay. Which services qualify turns on the agency's own doctrine, which I have not read today.The decree is also not ratified: its predecessor, 26/2026, was repealed on 2 October, the chambers are dissolved for the 29 November election, and the press expects a Permanent Deputation vote around 12 November.The agency has until 1 December to fix the note. Does your Spanish contract undertake anything during the stay?
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