Vacation Rental Invoicing: A Guide to VAT and Guest Invoicing

How to invoice guests on Airbnb and Booking in Spain (VAT and guest invoicing explained)#

One of the topics that generates the most doubts among vacation rental managers is guest invoicing, meaning, when and how to issue invoices to guests. Especially on platforms like Airbnb or Booking.com, where the payment flow is not always clear, questions arise such as:

• Do I have to issue an invoice to all guests?

• Does tourist rental carry VAT in Spain?

• Who is responsible for the invoice: the platform or the manager?

In this guide, we explain how invoicing actually works in Spain, clearly and applicable to most cases.

1. Do vacation rentals carry VAT in Spain?

In most cases, no.

According to VAT Law 37/1992, home rentals are exempt from VAT as long as they do not include services typical of the hotel industry.

2. When you do NOT have to apply VAT (most common case)

Your activity will be exempt if you operate like most managers. Specifically, if you only perform these tasks:

• Cleaning between stays

• Bed linen at the beginning

• Key handover

• WiFi and utilities

• Occasional maintenance

This is the standard scenario in the sector.

3. When you DO have to apply VAT (10%)

You must apply VAT if you offer services typical of the hospitality industry along with the rental:

• Cleaning during the stay

• Change of sheets during the stay

• Continuous reception

• Meals or hotel-like services

In this case, the rental is considered a hotel service and you must issue an invoice adding 10% VAT.

4. Guest invoicing: when do you have to issue an invoice to the guest?

Here is the key that many managers are unaware of. According to Royal Decree 1619/2012 Invoicing Regulations:

You are not obliged to issue an invoice if:

• The guest is an individual

• The rental is exempt from VAT

You are obliged if:

• The guest requests it

• The guest is a company or professional

• The rental is subject to VAT in accordance with the previous section.

In the first two cases, the invoice will be without VAT, indicating: "Operation exempt from VAT pursuant to Article 20.One.23 of Law 37/1992"

5. Airbnb and Booking: who does the guest invoicing?

Platforms like Airbnb and Booking.com:

• Invoice their commission to the owner and/or management company.

• Do not invoice the accommodation on your behalf (in most cases)

Therefore, if a guest asks for an invoice, you are responsible for issuing it.

6. What happens if you do not issue an invoice for rentals not subject to VAT?

Even if there is no obligation to issue an invoice:

• You must record all income.

• You must declare them for tax purposes.

This point is key to avoiding accounting errors.

7. Will this change in the future?

Directive (EU) 2025/516 ViDA introduces changes to digital taxation. However:

• It does not imply (for now) that all vacation rentals will carry VAT.

• Its specific application in Spain is pending.

Conclusion: how does invoicing to guests actually work in Spain?

If you operate like most managers (you do not provide hotel services):

• You do not apply VAT

• You do not need to issue invoices to individuals

• You only invoice if requested

• It is mandatory to book and declare income.

It is a model much simpler than it seems.

Content Certified by Legal Experts#

This article has been validated for Rental Ninja by the law firm Altalex, guaranteeing that the technical and legal information presented here complies with the regulations in force in Spain.

Certification from:

Jaume Subirats Torroja

Lawyer and Tax Advisor / Tax lawyer

www.altalex.es