16/10/2026
Over 12,000 landlords in Almería will have to pay VAT starting in December
Tensions are rising—both across Spain and specifically in Almería—between vacation rental hosts and hotel operators regarding the VAT applied to holiday rentals. The government's recently approved decree, which imposes Value Added Tax on this rental segment, has not fully satisfied either party. New regulations are set to take effect on December 1, requiring a 10% VAT to be paid on stays of fewer than 30 nights in tourist apartments. Previously, vacation rentals were VAT-exempt if the owner merely handed over the keys to the tenant without providing hospitality-style services. The new regulation therefore eliminates or restricts this tax advantage, which had greatly irked the hotel industry association Exceltur. However, exemptions remain in specific cases, such as when the rental takes place in the landlord's own primary residence.
Exceltur supports this measure as a way to curb what it views as unfair competition, the shadow economy, and the uncontrolled proliferation of tourist apartments vis-à-vis traditional hotels. Yet, the imposition of a 10% VAT leaves the association only partially satisfied, given that exemptions exist for this sector while none apply to the hotel industry.
On Tuesday, the tourism industry alliance Exceltur called on the new government—to be determined by the upcoming November 29 elections—to classify vacation rentals as an economic activity "subject to the corresponding VAT." At the same time, the alliance requested the involvement of digital platforms to prevent the marketing of "illegal listings," among other demands. Exceltur notes that the decline in the supply of tourist rental properties (VUTs) has slowed since the elimination of the unified registry in May, although it observes increased regulatory activity and enforcement against illegal operations in major Spanish municipalities.
In the province of Almería, there were 12,808 registered tourist rental properties in August 2025, with a combined capacity of 63,097 bed spaces, according to data from the Andalusian Tourism Registry.
This figure represented a 33.6% increase compared to 2023. It is important to distinguish this administrative registry from the National Statistics Institute (INE) calculation; the INE estimates active market listings using a different methodology, arriving at a figure of 7,092 properties for the province of Almería—representing 1.6% of the total housing stock.
The Association of Professionals for Tourist Homes and Apartments of Andalusia is cautiously satisfied with the application of the reduced 10% VAT rate, as there had been a risk that the 21% rate initially proposed by the Council of Ministers would be enacted.
The Association believes that the VAT levy will not significantly impact housing supply; instead, the tax increase will likely be passed on to the final price and borne primarily by the families who choose this type of accommodation.
Vera and Níjar lead in tourist rental properties
In absolute numbers, the highest concentration of tourist rental properties is found in Vera (1,171), Níjar (1,065), Roquetas de Mar (1,040), Mojácar (1,033), and the provincial capital (960), according to the National Statistics Institute (INE). Meanwhile, there are 27 municipalities in the province where the INE records no properties of this type, such as Bayarcal, Rágol, and Turrillas. However, it is by comparing the number of tourist rental properties with the total available housing stock that the true extent of market pe*******on in each locality becomes apparent. The municipality in the province facing the highest level of pressure is Mojácar, where 10.69% of homes are dedicated to tourist rentals—a figure far higher than the 7.66% recorded in August 2020. This statistic is even more striking when viewed against the national backdrop, given that the Spanish average stands at 1.28%.
Source: La Voz de Almeria in English using Google Translate
