Royal Decree-law 29/2026
10% VAT on your holiday let, without the hassle
From 1 December, stays of up to 30 nights carry VAT. Keyio prepares each invoice, collects the VAT on your expenses and works out your quarter for Modelo 303.
Who it affects
Up to 30 nights: 10%
Furnished homes, per tenant, from 1 December 2026.
Over 30 nights: exempt
As long as you provide no hotel-type services.
Outside the change
Your main residence, and the Canary Islands, Ceuta and Melilla, where VAT does not apply.
What Keyio does for you
Each stay's invoice
Pick the booking and Keyio proposes 10% from its nights and dates, with sequential numbering and a PDF. You can change the rate on each invoice.
The VAT on your expenses
Upload or forward your invoices: Keyio reads the base and the VAT, and you review them before saving.
Your quarter, worked out
VAT charged, VAT paid, an estimated pro-rata if you have exempt stays and the result, ready for Modelo 303.
What Keyio does not do: register you with the tax agency (Modelo 036) or file Modelo 303. Its figures are estimates: check them with your adviser.
Frequently asked questions
Which stays carry the 10% VAT?
Furnished lets of up to 30 nights per tenant from 1 December 2026. A stay of more than 30 nights without hotel-type services stays exempt, as does a let in the home where you have your main residence. VAT does not apply in the Canary Islands, Ceuta or Melilla.
Do I have to become self-employed?
Registering for VAT (Modelo 036) is not the same as registering as self-employed with Social Security. Your adviser confirms what applies in your case.
Does Keyio file Modelo 303 for me?
No. Keyio issues your invoices and works out the VAT charged, the VAT paid and each quarter's result, as an estimate. You or your adviser file it, and Keyio does not register you with the tax agency.
What VAT can I deduct?
VAT on expenses linked to the taxable activity (cleaning, repairs, utilities, management, commissions), with an invoice in your name and VAT shown. If the same home also has exempt stays, the deduction is partial, by pro-rata: Keyio shows you an estimate.
Who charges the VAT, Airbnb or me?
You, as the one providing the stay. The platform only invoices its commission. If you give it your VAT number, the commission usually arrives without VAT and you self-assess it in Modelo 303; Keyio reminds you, but does not include that item in its figures.
What about bookings collected before 1 December?
The decree has no transitional VAT rule. Keyio proposes 10% when the stay ends on or after 1 December and you can change it on each invoice; if you collected before that date, check with your adviser.
Included in the Plus plan
Plus includes every feature, from €3.99 a month, VAT included, with no commissions.