Crew accommodation in Spain: what does the new rental decree mean for bookers?

10% VATon furnished lets of 30 nights or less from 1 December 2026

12 NovCongress committee vote on whether the decree stands

13 of 13of our Spanish crew stays were 30 nights or shorter

126 of 188of our European crew stays were 30 nights or shorter

On Thursday 12 November, the Permanent Deputation of Spain's Congress votes on Royal Decree-law 29/2026. Parliament is dissolved ahead of the 29 November election, so 69 deputies decide. Congreso Diario counts 34 on each side, with the Basque PNV's single deputy saying it will back this decree. A no vote repeals it, as happened to Decree-law 26/2026 on 2 October.

The decree has applied since 8 October, and two parts land on crew bookings. From 1 December, furnished flats let for 30 nights or less carry 10% VAT. And any temporary let of more than 31 days must write down a real reason for the stay. Our argument: in Spain, the length of the crew's stay now decides the contract, the tax and the paperwork. Bookers who let the length drift will pay for it.

What changes on 1 December?

Until now, a furnished flat let without hotel services was exempt from Spanish VAT. From 1 December, the exemption ends for lets of 30 nights or less to the same tenant, unless the flat is the landlord's own home. Those lets move to the 10% rate used for hotels. Lets with hotel-type services, such as cleaning or laundry during the stay, were already taxed. The Spanish Tax Agency has confirmed the change on its 2026 rules page.

For a Spanish company, 10% VAT is usually recoverable. For a foreign contractor that is not VAT-registered in Spain, it is a cost until it is reclaimed through the refund procedure for non-established businesses. We covered how slow that can be in our piece on getting German VAT back.

What does a longer let need now?

The decree rewrites Spain's Urban Leases Act. A temporary home let covers someone who is away from their usual home for a justified and provable reason. It must last more than 31 days and, as a rule, no more than 12 months. The contract must state the reason, and the landlord carries the burden of proving it. Without it, the contract is treated as an ordinary home lease from the day it was signed, with a five-year minimum, or seven if the landlord is a company. The same happens if the let runs past 12 months without a reason, or if more than two temporary contracts follow each other for the same flat.

The decree also closes a side door. Leases "for uses other than housing" now exclude, in all cases, contracts whose purpose is to lodge people. Tourist lets are capped at 31 days. A crew posting is exactly the kind of reason the law has in mind, but someone has to put it on paper.

Is it different by region?

Yes, and the regions can add rules. Navarra passed its own law in July. For seasonal lets on work grounds, the contract must name the hiring company, the address of the workplace and the length of the employment contract, with a copy of that contract attached and proof of the tenant's usual home address. Navarra's law was written before the state decree reshaped those contracts, so ask the landlord which form they now use.

How long are crew stays in Spain?

Short. We looked at all 13 non-cancelled crew stays in Spain in our records. Every one was 30 nights or shorter, and the median was 6 nights (n=13). Two ran exactly 30 nights. Eight were in Navarra, three in Galicia and one in Zaragoza. Across all 188 of our non-cancelled European stays, 126 were 30 nights or shorter.

So most Spanish crew stays fall on the VAT side of the line from December. The risky ones are those that start short and keep going, the stay that was meant to be three weeks and becomes three months. A 30-night booking, a 31-night tourist let and a 32-day temporary let are three different products in Spain, each with its own tax and paperwork.

How do the lengths compare?

Length of the crew's stay	What it is now	VAT from 1 December	What the landlord needs
Up to 30 nights	Tourist let under regional rules, maximum 31 days	10%, unless it is the landlord's own home	Tourist registration, guest details for every person
31 nights	Still inside the tourist maximum	Exempt	As above
32 days to 12 months	Temporary home let	Exempt	A written, real and provable reason in the contract
Over 12 months, or a third back-to-back contract	Treated as an ordinary home lease from the start	Exempt	Five-year minimum term, seven if the landlord is a company

What should bookers do differently?

• Decide the length before you book. If the job may run past a month, book a temporary let of more than 31 days from the start rather than stacking short stays.
• Budget 10% VAT on short stays from 1 December. Ask whether the quote includes it, and whether your company can recover it.
• Keep the posting paperwork ready. A letter naming the project, the site address and the expected end date gives the landlord the reason the law asks for. In Navarra, expect to be asked for more.
• Watch the 12-month line. Long projects should agree in writing how the reason continues, and avoid a third back-to-back contract on the same flat.
• Send guest details early. Short lets in Spain also need every guest's details within 24 hours, as covered in our piece on guest names.
• Check again after Thursday. If the vote fails, the decree falls and the old rules return. If it passes, the 1 December VAT date holds.

Our clients have saved 20-30% by using the correct market for the length of stay. In Spain, that market now comes with its own contract and its own tax, so the length is the first thing to get right. The Netherlands is moving toward a 30-night line too, as we covered in what happens after 30 nights in the Netherlands.

FAQ

Does Spain charge VAT on crew accommodation from December 2026?

Yes, on furnished flats let for 30 nights or less, at 10% from 1 December 2026, unless the flat is the landlord's own home. Longer lets stay exempt, subject to the decree being confirmed.

Can a company rent a flat in Spain for a crew for three months?

Yes, as a temporary let of more than 31 days. The contract must state a real, provable reason such as a work posting, or it is treated as an ordinary home lease.

When is the vote on Spain's housing decree?

Thursday 12 November 2026, in the Permanent Deputation of Congress. If it is not confirmed, the decree is repealed.