{"id":128697,"date":"2026-10-15T13:19:32","date_gmt":"2026-10-15T11:19:32","guid":{"rendered":"https:\/\/www.escura.com\/?p=128697"},"modified":"2026-10-15T13:20:20","modified_gmt":"2026-10-15T11:20:20","slug":"iva-alquiler-turistico-y-corta-estancia","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/iva-alquiler-turistico-y-corta-estancia\/","title":{"rendered":"El alquiler tur\u00edstico y de corta estancia al 10 % de IVA"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:rgba(0,0,0,0.64);--awb-background-image:linear-gradient(180deg, rgba(58,58,58,0.75) 0%,rgba(58,58,58,0.75) 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fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h1 style=\"color: white;\">El alquiler tur\u00edstico y de corta estancia tributar\u00e1 al 10 % de IVA<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-sharing-box fusion-sharing-box-1 boxed-icons has-taglines layout-stacked layout-medium-stacked layout-small-stacked\" style=\"background-color:rgba(255,255,255,0);padding:0;border-color:#cccccc;--awb-separator-border-color:#cccccc;--awb-separator-border-sizes:0px;--awb-alignment:flex-start;--awb-layout:column;--awb-alignment-small:space-between;--awb-stacked-align-small:center;\" data-title=\"El alquiler tur\u00edstico y de corta estancia al 10 % de IVA\" data-description=\"El alquiler tur\u00edstico y de corta estancia tributar\u00e1 al 10 % de IVA  \r\nSuscr\u00edbete a la Newsletter   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class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:8%;--awb-margin-top-large:0px;--awb-spacing-right-large:24%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:24%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_3_5 3_5 fusion-flex-column\" style=\"--awb-padding-top:5%;--awb-padding-bottom:5%;--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.2%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/116-IVA-alquiler-turistico.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-margin-bottom:2%;\"><h2 style=\"font-size: 25px;\"><strong>El alquiler tur\u00edstico y de corta estancia tributar\u00e1 al 10 % de IVA desde el 1 de diciembre de 2026<\/strong><\/h2>\n<p>El <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2026-20823\"><strong>Real Decreto-ley 29\/2026, de 6 de octubre<\/strong> <\/a>(BOE de 7 de octubre), introduce varias modificaciones en la Ley del IVA en materia de vivienda. La m\u00e1s urgente afecta a los propietarios que alquilan viviendas o apartamentos amueblados por per\u00edodos cortos: a partir del <strong>1 de diciembre de 2026<\/strong> estos arrendamientos dejan de estar exentos y pasan a tributar al tipo reducido del 10 %.<\/p>\n<p>Quedan unas siete semanas para adaptar la facturaci\u00f3n, los precios y las obligaciones formales, por lo que recomendamos revisar cuanto antes cada caso.<\/p>\n<h2><strong>\u00bfQu\u00e9 alquileres tur\u00edsticos y de corta estancia pagan IVA desde el 1 de diciembre?<\/strong><\/h2>\n<p>Hasta ahora, el alquiler de vivienda estaba exento de IVA salvo que el arrendador prestara servicios complementarios propios de la industria hotelera. Desde el 1 de diciembre quedan sujetos y no exentos:<\/p>\n<ul>\n<li><strong>Los arrendamientos de apartamentos o viviendas amueblados<\/strong> cuya duraci\u00f3n para un mismo arrendatario no supere las 30 noches, aunque no se preste ning\u00fan servicio hotelero.<\/li>\n<li><strong>Los arrendamientos en los que se presten servicios propios de la industria hotelera<\/strong> (limpieza peri\u00f3dica durante la estancia, cambio de ropa, recepci\u00f3n o atenci\u00f3n continuada), con independencia de su duraci\u00f3n, que ya tributaban antes de esta reforma.<\/li>\n<\/ul>\n<p>Se mantiene la exenci\u00f3n cuando el alojamiento se presta en la <strong>vivienda habitual del arrendador<\/strong>. Esta excepci\u00f3n no alcanza a las segundas residencias ni a otras viviendas del mismo propietario.<\/p>\n<h3><strong>Casos en que se mantiene la exenci\u00f3n y qu\u00e9 se considera servicio hotelero<\/strong><\/h3>\n<\/div><div class=\"fusion-text fusion-text-5\"><table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"8\">\n<tbody>\n<tr bgcolor=\"#F5FBFF\">\n<th><span style=\"color: #003a7a;\">Supuesto<\/span><\/th>\n<th><span style=\"color: #003a7a;\">Hasta 30\/11\/2026<\/span><\/th>\n<th><span style=\"color: #003a7a;\">Desde 01\/12\/2026<\/span><\/th>\n<\/tr>\n<tr>\n<td>Vivienda amueblada, estancia de hasta 30 noches, sin servicios hoteleros<\/td>\n<td>Exento<\/td>\n<td>IVA 10 %<\/td>\n<\/tr>\n<tr>\n<td>Vivienda amueblada, estancia superior a 30 noches, sin servicios hoteleros<\/td>\n<td>Exento<\/td>\n<td>Exento<\/td>\n<\/tr>\n<tr>\n<td>Con servicios propios de la industria hotelera<\/td>\n<td>IVA 10 %<\/td>\n<td>IVA 10 %<\/td>\n<\/tr>\n<tr>\n<td>Alojamiento en la vivienda habitual del arrendador<\/td>\n<td>Exento<\/td>\n<td>Exento<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:60px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-6\"><p>La limpieza realizada \u00fanicamente a la entrada y salida del hu\u00e9sped no se considera, por s\u00ed sola, servicio propio de la industria hotelera. Recordamos que en Canarias, Ceuta y Melilla no se aplica el IVA, sino sus impuestos indirectos propios.<\/p>\n<h2><strong>\u00bfC\u00f3mo se calcula el IVA del 10 % en un alquiler tur\u00edstico?<\/strong><\/h2>\n<p>El IVA se calcula sobre el precio del alojamiento. Si el precio anunciado ya incluye el impuesto, la base imponible se obtiene dividiendo el total entre 1,10. Por ejemplo, para una estancia de 1.000 euros con IVA incluido, la base es de 909,09 euros y la cuota de 90,91 euros. Restar directamente un 10 % del total da un resultado incorrecto.<\/p>\n<p>Conviene revisar las tarifas publicadas en plataformas y webs propias para decidir si se repercute el impuesto al hu\u00e9sped o si se asume con cargo al margen.<\/p>\n<h2><strong>Reservas y anticipos cobrados antes del 1 de diciembre<\/strong><\/h2>\n<p>El Real Decreto-ley no prev\u00e9 un r\u00e9gimen transitorio espec\u00edfico para el IVA. Por ello, el tratamiento de las reservas confirmadas antes del 1 de diciembre para estancias posteriores depender\u00e1 de las reglas generales de devengo y de cobros anticipados de la Ley del IVA. Es especialmente importante revisar las se\u00f1ales y pagos anticipados ya cobrados y los que se cobren en las pr\u00f3ximas semanas, analizando cada calendario de pagos de forma individual.<\/p>\n<h2><strong>Obligaciones del propietario: alta censal, facturas y modelo 303<\/strong><\/h2>\n<p>Los propietarios que pasen a prestar servicios sujetos a IVA deber\u00e1n, entre otras cuestiones:<\/p>\n<ul>\n<li><strong>Alta censal:<\/strong> modificar su situaci\u00f3n censal (modelo 036 o 037) para darse de alta en las obligaciones de IVA antes de iniciar las operaciones sujetas.<\/li>\n<li><strong>Facturaci\u00f3n:<\/strong> expedir factura por cada estancia, con el IVA desglosado, y llevar los libros registro correspondientes.<\/li>\n<li><strong>Autoliquidaciones:<\/strong> presentar el modelo 303 (con car\u00e1cter general, trimestral) y el resumen anual modelo 390. La primera autoliquidaci\u00f3n afectada ser\u00e1 la del cuarto trimestre de 2026, a presentar en enero de 2027.<\/li>\n<li><strong>IVA soportado:<\/strong> se podr\u00e1 deducir el IVA soportado en los gastos vinculados a la actividad (suministros, limpieza, mantenimiento, comisiones de plataformas, mobiliario), siempre que se disponga de factura y se cumplan los requisitos generales de deducci\u00f3n.<\/li>\n<li><strong>Plataformas e intermediarios:<\/strong> revisar la informaci\u00f3n que comunican y la facturaci\u00f3n de sus comisiones, que debe ser coherente con la nueva tributaci\u00f3n.<\/li>\n<\/ul>\n<h2><strong>Otras novedades en el IVA<\/strong><\/h2>\n<ul>\n<li><strong>Obras en viviendas destinadas al alquiler habitual:<\/strong> se aplica el tipo reducido a las obras de renovaci\u00f3n y reparaci\u00f3n de viviendas destinadas al arrendamiento habitual, cualquiera que sea la condici\u00f3n del arrendador. Entre otros requisitos, la construcci\u00f3n o rehabilitaci\u00f3n de la vivienda debe haber concluido al menos dos a\u00f1os antes, el coste de los materiales aportados por el contratista no puede superar el 40 % de la base imponible y el pago debe realizarse por los medios bancarios previstos.<\/li>\n<li><strong>Vivienda protegida:<\/strong> se incorpora al tipo superreducido del 4 % la entrega por sus promotores de viviendas protegidas con calificaci\u00f3n permanente o indefinida, incluidos los garajes, con un m\u00e1ximo de dos plazas, y anexos transmitidos conjuntamente.<\/li>\n<\/ul>\n<h2><strong>Vigencia pendiente de convalidaci\u00f3n<\/strong><\/h2>\n<p>Con las Cortes disueltas, la convalidaci\u00f3n del Real Decreto-ley corresponde a la Diputaci\u00f3n Permanente del Congreso, en el plazo de 30 d\u00edas desde su promulgaci\u00f3n. Si no se convalidara, la norma quedar\u00eda derogada antes del 1 de diciembre y el cambio en el IVA no llegar\u00eda a aplicarse. Recomendamos preparar la adaptaci\u00f3n, pero esperar a la confirmaci\u00f3n de la convalidaci\u00f3n antes de modificar precios o realizar tr\u00e1mites censales.<\/p>\n<h2><strong>Recomendaciones<\/strong><\/h2>\n<ul>\n<li>Identificar todas las viviendas cedidas por estancias de hasta 30 noches y confirmar si alguna constituye la vivienda habitual del propietario.<\/li>\n<li>Revisar los cobros anticipados y las reservas para estancias a partir del 1 de diciembre.<\/li>\n<li>Actualizar tarifas y condiciones en plataformas y webs propias.<\/li>\n<li>Preparar el alta censal, el sistema de facturaci\u00f3n y la documentaci\u00f3n de gastos con IVA deducible.<\/li>\n<li>Hacer seguimiento de la convalidaci\u00f3n del Real Decreto-ley antes de aplicar los cambios.<\/li>\n<\/ul>\n<p>Quedamos a su disposici\u00f3n para analizar c\u00f3mo le afecta este cambio y ayudarle a preparar la adaptaci\u00f3n de su actividad de alquiler.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-text fusion-text-7\"><p>\u00a9 La presente informaci\u00f3n es propiedad de <a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:5%;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" 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Fiscal?<\/strong><\/h3>\n<p class=\"isSelectedEnd\" style=\"text-align: left;\">En Escura te ayudamos a encontrar la mejor soluci\u00f3n.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:15px;width:100%;\"><\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Saber m\u00e1s <\/span><\/a><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:15px;width:100%;\"><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:60px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-9\"><h3><span style=\"color: #000080;\">Nuestras Oficinas<\/span><\/h3>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:30px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-10\"><ul>\n<li><a href=\"https:\/\/www.escura.com\/es\/abogados-barcelona\/\">Abogados Barcelona\u00a0<\/a><\/li>\n<li><a href=\"https:\/\/www.escura.com\/es\/abogados-madrid\/\">Abogados Madrid<\/a><\/li>\n<li><a href=\"https:\/\/www.escura.com\/es\/oficinas-calafell-vendrell\/\">Abogados Tarragona<\/a><\/li>\n<\/ul>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: 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Fiscal<\/a><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":28357,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[1182,571,274],"class_list":["post-128697","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-contable","tag-alquiler-turistico","tag-iva","tag-tributacion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Factura electr\u00f3nica obligatoria entre empresas<\/title>\n<meta name=\"description\" content=\"El alquiler tur\u00edstico y de corta estancia tributar\u00e1 al 10 % de IVA desde el 1 de diciembre de 2026, encuentra toda la informaci\u00f3n\" \/>\n<meta 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