If you own a holiday rental in Marbella or elsewhere on the Costa del Sol, Spain’s new housing decree affects you. Royal Decree-law 29/2026 came into force on 8 October 2026 and changes how tourist rentals are taxed, advertised and reported. Here is a clear guide to the new holiday rental rules in Spain and what they mean for owners.
What is Royal Decree-law 29/2026?
Royal Decree-law 29/2026 is a national housing decree published in Spain’s Official State Gazette (BOE) on 7 October 2026. It covers long-term rentals, seasonal lets and tourist rentals. For holiday home owners, four changes matter most.
1. 10% VAT on tourist rentals from 1 December 2026
From 1 December 2026, furnished rentals of 30 nights or fewer become subject to 10% VAT. Until now, most holiday rentals in Spain were VAT-exempt. This is the biggest financial change for owners, as it affects pricing, invoicing and tax returns.
2. Registration number required in every advert
Every holiday rental listing must now display the property’s official registration code. Listings without it risk being removed from booking platforms.
3. Booking platforms must report rental data
Platforms such as Airbnb and Booking.com must share their rental data with the government’s single digital register (Ventanilla Única Digital). Serious breaches can lead to significant fines, so accurate registration details matter more than ever.
4. Possible property tax (IBI) surcharge
In areas officially declared stressed housing markets, town halls may add a surcharge to the IBI property tax on tourist homes. This only applies once a local town hall approves it, so it is not automatic.
Does this change my tourist licence in Andalusia?
No. Tourist licences in Andalusia remain governed by the Junta de Andalucía’s regional rules. The decree does not create a new licence or cancel existing ones. It does make your registration details more visible, because they must now appear in every advert and are shared through platforms.
Is the new law final?
Not yet. As a decree-law, it must be validated by Parliament’s Standing Committee. The vote is expected in mid-November 2026, and the content could change or be rejected. Oasis Europe is following the process closely and will update owners as soon as there is a decision.
What should holiday rental owners do now?
- Check your registration number is shown correctly on every listing.
- Review your pricing for stays from 1 December 2026 to account for VAT.
- Speak to your tax adviser about how 10% VAT applies to your situation.
- Keep your licence and registration documents up to date.
How Oasis Europe helps owners stay compliant
At Oasis Europe, we manage holiday rentals in Marbella with direct account management, so you are personally informed about every change that affects your property. Our team keeps your listings, registration details and pricing up to date, while you keep full visibility through the Oasis app.
Beyond rental management, explore our services: Project Development, Asset Advisory and Private Capital.
Questions about the new rules? Contact your account manager or write to us at [EMAIL].
Frequently asked questions
When does the 10% VAT on holiday rentals start in Spain?
On 1 December 2026, for furnished rentals of 30 nights or fewer.
Do I need a new tourist licence in Marbella?
No. Existing tourist licences in Andalusia remain valid under regional rules.
Do I have to show my registration number on Airbnb and Booking.com?
Yes. Every holiday rental advert must include the property’s registration code.
Is Royal Decree-law 29/2026 final?
Not yet. It must be validated by Parliament, with a vote expected in mid-November 2026.
This article is for general information only and is not legal or tax advice. Please consult a qualified adviser about your own situation.