Today the tourism industry is one of the most relevant engines of the economy of many countries, including Spain, in which this sector represents approximately 14% of its gross domestic product.

The tourist vacation rental is framed within the category of extra-hotel accommodation that includes vacation villas, tourist apartments, rural houses and campsites.

Only in the Valencian Community, the number of overnight stays in non-hotel accommodation in July 2020, reached the figure of 1,452,964 overnight stays, considering that the accumulated demand had fallen by more than 50.7% with respect to pre-Covid levels of 2019.

Within these macro-figures, the tourist vacation rental is a booming segment that increasingly offers not only the ordinary stay service, but also the provision of hotel and complementary services of the hotel industry.

Given that it is a sector with a lot of competition (especially foreign competition from neighboring countries, such as Greece and Turkey), economic agents diversify their offer and complement it with ad hoc services according to the segment of clients they host or to whom they are directed. .

In this article we are going to highlight what services or experiences are offered by the hosts of villas dedicated to vacation rental and their tax treatment, from the point of view of a resident and non-tax resident.




It is very important to know exactly what the AEAT understands by this type of services. On its website it states that it is about restaurant services; also cleaning, washing clothes and sheets or other similar ones on a periodic basis; In addition, it must include reception services and permanent and continuous customer service in a space for this purpose, luggage custody service, reservation assistance, press.

It is important to know this concept well, because if hotel services are provided, it is considered that it is an economic activity not exempt for VAT purposes and a 10% VAT must be included in the invoice issued by the host to the guest.

This casuistry occurs whether you are a tax resident or a tax non-resident, since the service is understood to be provided in the territory of application of the tax and therefore, obliges the service provider to certain formal and pecuniary obligations (register in the census of taxpayers and submit the corresponding VAT self-assessments) even if they are not tax residents.

This allows the owner to submit VAT self-assessments registering the fees borne for expenses related exclusively to the activity with certain limitations set forth in the tax law (for example, purchase of items whose use is for rent and the host himself).


There are many owners who also offer their guests the possibility of renting their boat for their recreational excursions, with or without endowment.

Lets increase:

-Income derived from the "classic" stay.
-The satisfaction of the guest, by increasing their life experience.
-The cost of acquiring the boat is reduced.

They can be accompanied by a professional crew and include meals, diving activities, fishing ... Well, this type of complementary services are considered special returns on movable capital and are integrated into the general tax base, which is characterized by certain types much more progressive than the rates that make up the savings tax base (which only have three rates).

They also enjoy the same tax advantage as rentals, as they can reduce the tax base thanks to the fact that all expenses related to the activity can be deducted, including depreciation for use.




From the point of view of the taxation of a Non-Resident, there is no substantial difference, they are income obtained without a permanent establishment, subject to withholding of 19% and expenses incurred can also be deducted (provided they are European citizens).
All this from a fiscal point of view, but what are the legal requirements, that is, can you rent all kinds of boats?

We have to refer to the regulations that regulate this sector, which is Law 14/2014. Spanish ships or boats destined for nautical leasing must be registered in the 6th List of the Ship Registration Register or registered in the special Regime provided for in the Article 8 of Royal Decree 1435/2010.

The landlord must contract:
1. Civil liability insurance
2. Accident insurance that covers the people on board

Important: pleasure boats from other EU countries must demonstrate to the administration that they are authorized in their country of origin for the leasing activity. And those who come from third countries, must request the mandatory administrative authorization. In addition, in no case this type of boat may carry more than twelve people (in addition to the crew, if applicable).

The requirements for the authorization of the activity are regulated in the Order of December 4, 1985 for the rental of pleasure boats. They must direct their request to obtain the imperative responsible declaration, in the Maritime Captaincy in whose waters they intend to carry out the activity.



Increasingly in vogue among the preferences of users, it is a service provided by a professional chef in the same villa, in which the service not only includes the preparation of the food itself, but also interacts with the diners, They are instructed in cooking techniques and local gastronomic culture.

This service is included within those classified as returns from real estate capital for the host or from economic activities (depending on the legal situation of the host) and can be included in the invoice that is issued for the stay to the guest.

In principle, an administrative authorization or opening license issued by the municipality where the town is located is not necessary, but we recommend making the consultation prior to the beginning of the provision of the service.

However, it is an essential requirement to have a professional who can prove that they hold a food handler's license and have contracted a civil liability insurance that specifically covers this activity.




These are just a sample of the extra services that can accompany the traditional overnight offer and that can mean a competitive difference with respect to our competitors.

However, they require prior planning, which allows evaluating the necessary initial investment and the expected returns.

You can also choose to outsource these services, providing the host with greater professionalism and experience, but reducing operating margins and initial investment.

At Abahana Villas, a leading company in the sector in the Province of Alicante, much emphasis is placed on the importance of being at the forefront of the tourist offer in order to be competitive and offer the maximum service to our clients.

Your tax department can advise and assist you to evaluate your long-term investment project, covering the fiscal and financial spectrum and your personal circumstances.


Gabriel Diaz Garcia
Collegiate Economist nº3611 of Alicante.