Holiday rentals in Ibiza
Many Ibiza villas are let with daily cleaning, concierge, chefs or transfers. Those hotel-type services can make the rental subject to VAT at 10%, which changes prices and returns. The Consell d'Eivissa pursues illegal holiday rentals actively, and the tax agency receives platform data, so licences, contracts and returns must tell the same story.
Tax obligations of a holiday rental
| Obligation | Non-resident owner | Resident owner |
|---|---|---|
| Income tax | Modelo 210 every quarter | Annual income tax return |
| Tourist tax | Periodic returns | Periodic returns |
| Days not rented | Imputed income | Imputed income if not main home |
| VAT | Only with hotel-type services | Same |
How we handle holiday rental taxes
We set up the quarterly returns from your platform or manager statements, deduct the expenses allowed, handle the tourist tax and check that the licence, the platform data and the returns match. If past seasons were not declared, we regularise them before the tax agency acts.
Our general service page explains the rules in more detail: Holiday rental tax in Spain. We also advise in Mallorca, Menorca.
An illustrative example
Based on situations we commonly see; not a specific client. An English owner let her villa in Sant Antoni with a full concierge package. We registered her for VAT, adjusted her prices and filed both VAT and income tax returns, recovering VAT on furniture and maintenance.
This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.
Not sure what you owe? Ask before the deadline
Send us your situation or the letter you received. A tax adviser will tell you what applies, what it could cost and what to file.
Frequently asked questions
Do Ibiza villa rentals pay VAT?
Only if hotel-type services are provided during the stay.
Is rental income in Ibiza taxed differently?
No, the same rules apply, but amounts and scrutiny are higher.
Do I need to file every quarter if I rent my Ibiza home?
Yes, as a non-resident, for each quarter with rental income.
Does the platform pay the tourist tax?
Only if it collects it expressly; otherwise it is the owner's obligation.