Spain holiday lets: what changes in December 2026

1. Decree-law 29/2026: in force, but not yet secured

Decree-law 29/2026 was passed on 6 October 2026 and published in the Boletín Oficial del Estado (BOE) no. 249 on 7 October. The BOE page gives its entry into force as 8 October. However, the text sets 1 December 2026 as the date when its tax changes take effect. A law can therefore be in force without the measure it contains applying yet. Keep that distinction in mind as you read on.

A decree-law must be confirmed (convalidated) within the 30-day deadline set by the Spanish Constitution. As the Cortes are dissolved, it is the Diputación Permanente of the Congress that has to rule. The government has announced a session for 12 November 2026, but the Congress’s Mesa had not officialised a date at the time of checking. Depending on how the deadline is counted, the cut-off falls on 5 or 6 November (calendar days) or on 13 or 14 November (working days), according to the Spanish legal press: we do not give a single date. If the text is not confirmed, it is repealed and the 10% VAT rate does not apply. General elections are set for 29 November 2026, according to the press. The vote is therefore expected in November, and its outcome is not certain.

The decree follows an earlier text, decree-law 26/2026, which Congress rejected on 2 October according to several Spanish media outlets. The guides we read for this article don’t all agree on this point: some leave out the vote, others mention it without a date. The table below sums up the steps to remember as of 20 October 2026.

Source: BOE, decree-law 29/2026 (BOE-A-2026-20823); parliamentary timetable from the Spanish press (Moncloa, 17 October 2026), checked on 20 October 2026.

For the end-of-year holiday calendar, our article on the Christmas holidays 2026-2027 by region covers the calendar region by region.

2. 10% VAT (IVA): a 30-night limit for the same guest

The point that matters to travellers is in article 7 of the decree, which amends the VAT law (IVA in Spanish). The reduced 10% rate applies to furnished flats or apartments where the length of stay for the same guest does not exceed thirty nights, provided the property is not the owner’s main home. Both changes made by this article take effect on 1 December 2026.

Several online guides tie this regime to the provision of hotel-type services. The published text does not use that criterion: it looks at the length of the rental and whether the owner lives in the property. The current regime, as the Spanish tax agency (AEAT) presents it, depends on the services the owner provides. The novelty is that the reduced rate extends to short-term furnished letting, whatever those services. The update date of the AEAT page could not be read when we checked, which is why this wording is cautious.

The text says nothing about prices. An owner who passes the VAT on will show a higher amount for a stay of 30 nights or fewer; one who does not will receive less net income. The decree does not oblige owners to pass it on, and no study of its effect on prices existed at the time of checking. So we give no estimate of an observed price rise. What the traveller can check is whether the displayed price includes VAT and what it covers.

A simple calculation, which makes no assumption about prices, shows the mechanism. An owner who collects €1,000 including 10% VAT pays €90.91 of VAT and keeps €909.09 before tax (example from Net2rent, a secondary source). For the traveller, a 7-night stay priced at €1,000 before VAT would become €1,100 including VAT if the owner passed the tax on. This is a calculation assumption, not a measured price change.

The following table sorts situations according to the published text.

Source: BOE, decree-law 29/2026, article 7; current regime: AEAT, page read via a search summary, checked on 20 October 2026.

Two points. First, a stay of more than 30 nights for the same guest falls outside the reduced rate on the secondary reading we adopt. The consolidated text of Law 37/1992 has not been read in full, so check this before building a budget on that assumption. Second, Council Directive (EU) 2025/516, adopted on 11 March 2025, amends the VAT directive and targets short-term letting. Guides give dates for its application in Spain that do not match. The open official source does not let us settle this, so we give no date.

3. IBI surcharge: an option left to municipalities

The decree allows municipalities in areas of high residential demand to apply a surcharge on the property tax (IBI) for homes used for tourist accommodation. The ceilings are set in tiers: up to 50% of the basic tax (cuota líquida) for the base rate, up to 100% for owners of two or more properties used this way, and up to 150% for four or more. Some press headlines talk about “doubling” the tax or of “150%” without giving these tiers. Yet the tiers are what counts.

For the traveller, the effect is indirect. The IBI is owed by the owner, and no source we read shows that it is passed on in the rent. At the time of checking, no municipality was named as having voted this surcharge. The text leaves the set-up of the regime to each municipality’s tax ordinance, so it has to be checked town by town.

4. The national register partly annulled: which number to show on a listing?

The single register of short-term rentals, created by Royal Decree 1312/2024, has been partly annulled by the Supreme Court (Tribunal Supremo). According to the BOE, the ruling is dated 21 May 2026, in appeal 1/54/2025 brought by the APARTUR association against the ATA, and was published in the BOE on 26 June 2026. It declares null articles 2 f) and i), 5, 6, 8, 9, 10 and 12 b) of the decree. Articles 1, 2 j) and 6 are annulled only as far as the mentions of the single register and of the registration number are concerned.

Legal websites and the press cite other numbers and dates for this ruling. We rely on the text published in the BOE. The reasoning is the same everywhere: the State had no legal basis to layer a national register on top of the registers of the autonomous communities. The Ministry of Housing had not published a detailed replacement timetable at the time of checking.

What remains is not settled. The professional association APTUR presents the single digital window (Ventanilla Única Digital) and the platforms’ reporting obligations as still in place. The BOE text does not confirm this explicitly: it only says that the provisions it does not list are not annulled.

In practice, the number to check is the one issued by the autonomous community where the property is located. The national number, long presented as the reference, no longer has a single status. Some guides published before the ruling, or ignoring it, still present this number as mandatory. They should not be relied on.

5. City by city: Barcelona, Málaga, Madrid, Canary Islands, Ibiza

The five situations below rely on official texts where they could be read, and on press releases or the press otherwise. Press figures are attributed to their author.

Barcelona: licences set to end in November 2028

Around 10,000 licences Ends November 2028 No renewal

Barcelona City Council has announced it will not renew licences for tourist flats (HUT) when they expire. The council’s press release puts the number at a little over 10,000 licences; one broker counts 9,700. Current licences remain valid until they expire, but the legal supply will shrink. For anyone staying in Barcelona, the tour below offers a day trip to the coast from the city. It is not accommodation, but an option for a free day. Our comparison of day trips from Barcelona covers the options in detail.

Points to check

• The Catalan registration number (HUT) is on the listing
• The listing shows a current licence, not a property awaiting renewal
• The displayed price states whether it includes VAT

Pixidia tip: a listing without a valid registration number should be ruled out. Don’t rely on the fine amounts quoted in some guides: we found no official text confirming them.

Costa Brava Tour: Tossa de Mar Easy Hike & Snorkel from Barcelona

Small-group day trip (8 people maximum): return transport from Barcelona, a walk along the Cami de Ronda, a swim and snorkelling at Cala Bona, and a set-menu lunch included. Duration 9 hours 30 minutes. Moderate fitness required; drinks, towel and flippers not included.

From €85 per adult (based on 2 adults, checked on 20 October 2026) · ★ 5.0 (135 reviews)

Check the December dates on Viator

Málaga: two measures not to be confused

New registrations suspended Since 23 August 2025 Residential areas

Málaga combines two separate rules. The suspension of new registrations of tourist flats dates from 23 August 2025 and lasts three years at most. Properties already registered can stay rented as long as they comply with the rules. Amendment no. 28 to the urban development plan (PGOU), published in the Boletín Oficial de la Provincia (BOP) on 24 July 2026, makes tourist accommodation incompatible with residential use in several areas of the city. According to the Andalusian press, it has been in force since 25 July 2026. It is not retroactive: applications filed before its publication can go ahead.

Points to check

• The property is already on the Andalusian regional register
• The property is not in a residential area covered by the amendment
• The regional number is shown on the listing

Pixidia tip: the real effect of these measures on supply is not measured in the sources we read. We did not consult the BOP directly: the BOP publication is the authoritative version.

Madrid: a regional declaration and municipal checks

Responsible declaration Decree 27/2026 of 25 March 2026 Municipal checks

Decree 27/2026 of the Community of Madrid amends Decree 79/2014, which regulates tourist flats and homes used for tourist purposes. According to the summary of the Community’s official page, checked on 20 October 2026, the procedure relies on a responsible declaration. Some guides say this declaration must confirm that the building’s community statutes do not ban the activity; otherwise, registration can be blocked. In the capital, urban planning rules also limit tourist use in part of the buildings.

Points to check

• The regional number is on the listing
• The building’s community statutes do not stand in the way of letting

Pixidia tip: if the listing shows no registration number, ask the host before you pay.

Canary Islands: a 2025 law clarified by a 2026 law

Laws 6/2025 and 7/2026 In force on 15 August 2026 Regional register

Law 6/2025 on the tourist use of housing was published in the Boletín Oficial de Canarias (BOC) on 12 December 2025. Law 7/2026, published in BOC no. 163 on 14 August 2026 and in force from 15 August, amends the 2025 law through its final provision 11. It mainly deals with urban planning and housing construction. Online guides cite floor-area conditions (35 m² usable, with possible compensation) and bathroom requirements depending on the number of places. These conditions are not confirmed by the texts we read: they need checking in the BOC. To choose your island, our comparison of the Canary Islands in December and January helps you decide.

Points to check

• The regional registration number is on the listing
• The building’s community statutes allow letting

Pixidia tip: don’t assume a listing complies just because it appears on a platform. The regional number is the only item you can check with certainty.

Ibiza: tighter checks and a claimed drop

-44% of listed homes August 2024 to May 2026 Monitoring of listings

According to the Consell d’Eivissa (Ibiza island council), cited by the Periódico de Ibiza on 16 October 2026, the number of tourist homes listed on platforms fell from more than 4,100 to around 2,300 between August 2024 and May 2026. The bed places on offer fell by about 40%. These are the institution’s figures: we attribute them without having cross-checked them. The council monitors listings, their photos and their numbers, and acts with the platforms before illegal letting starts.

Points to check

• The regional registration number is shown on the listing
• The photos match the actual property

Pixidia tip: a listing that shows no number, or a number that doesn’t match the register, is a warning sign to check before any payment.

Other regions have different rules. The Valencian Community applies a 2024 decree-law that sets a five-year registration, renewable. Asturias has raised tourist homes to the rank of law through decree 4/2026 and bans using them as a main residence. Galicia remains under decree 12/2017, which governs registration in the tourism business register. The sources don’t agree on renewal dates in the Valencian Community, so we do not give them.

Sources: Ajuntament de Barcelona (press release read by summary); BOC no. 163; Comunidad de Madrid; press for Málaga and Ibiza. Checked on 20 October 2026.

6. Before you book: six checks

These six points come from the texts we read and the limits flagged above. They do not replace reading the listing or the host’s terms.

1. The registration number. It must be issued by the autonomous community where the property is located. If the listing doesn’t show it, ask for it before you pay. Where the community’s register is accessible, that is where to check it; the sources we read give no register address, and we don’t offer one. For Barcelona, compare with the Catalan number (HUT, or HUTB depending on the sources). A listing that shows only a national number, or no number at all, should be ruled out.
2. The price including VAT. Ask whether the displayed price includes VAT. The sources we read don’t say whether the 1 December 2026 date applies to the night, the booking or the invoice: ask the host which rule they apply and, for an invoice with VAT, their tax ID (NIF).
3. The length of your stay. The 30-night threshold for the same guest is decisive. Check the exact length of your stay before comparing prices.
4. The city. Barcelona (licences ending in 2028), Málaga (suspension and residential areas), Madrid (municipal checks), Canary Islands (floor-area conditions), Ibiza (tighter checks): in these places, read the listing with extra care.
5. The building’s community statutes. They can ban tourist letting. It is not for the traveller to check this, but a listing that lacks this right can be taken down.
6. The price. No source we read documents a price rise linked to the decree. If in doubt, ask the host directly.

What other guides don’t tell you

The guides we read for this article (including acheterenespagne.fr, published on 17 June 2026 and updated on 22 June) leave out or contradict the following points. Each one links to an official source checked on 20 October 2026.

• The decree-law has been in force since 8 October 2026, but the VAT change is not secured. Its tax effects are set for 1 December and depend on confirmation, expected in November. Some guides don’t mention the vote. BOE, decree-law 29/2026 (checked on 20 October 2026).
• The reduced VAT test is length of stay, not hotel services. The text covers furnished lets of 30 nights or fewer for the same guest, outside the owner’s main home. Some guides make services the test. BOE, article 7 (checked on 20 October 2026).
• The IBI surcharge is set in tiers. The ceilings are 50%, then 100% and 150%, depending on the number of properties used for tourism. Headlines about “doubling” the tax leave out these tiers. BOE, article 8 (checked on 20 October 2026).
• The national register is partly annulled, not scrapped. The ruling of 21 May 2026, published in the BOE on 26 June, annuls several articles of Royal Decree 1312/2024. Some guides ignore the annulment; others cite a different ruling number. BOE, BOE-A-2026-13893 (checked on 20 October 2026).
• The Canary Islands have amended their 2025 law with a 2026 law. Law 7/2026, published in BOC no. 163 on 14 August 2026, has been in force since 15 August and amends Law 6/2025 through its final provision 11. BOC no. 163 (checked on 20 October 2026).