Holiday lets in Cádiz: registration and tax

The register, before anything else

A responsible declaration to the Consejería de Turismo of the Junta de Andalucía, the regional government, places the property on the Registro de Turismo de Andalucía and produces a code in the VUT/CA/00000 format. That code must appear in your advertising. The Supreme Court judgment 620/2026 annulled the single state register and did not affect the Andalusian one.

The register is regional; what a building may be used for is municipal. In a city where housing supply is physically capped, councils have every incentive to use planning rules to manage the number of tourist flats, and those rules change. The position of your particular address under the plan in force is a question we check individually rather than summarise, because a general statement here would date quickly.

Which return, and at what percentage

Your position	What you file
Resident in Spain	Net rental profit inside your income tax return
Self-employed for this activity	Modelo 130 and Modelo 303 quarterly, Modelo 390 in January
Non-resident	Modelo 210 per property and per owner, plus imputed income for days at your disposal

Nineteen per cent with deductible costs for residents of the European Union, Iceland, Norway and Liechtenstein; 24 % on gross rent with no deductions for everyone else. Cádiz ownership is mostly local and mostly resident, so the typical file is an income tax question about deductions rather than a Modelo 210 question about rates.

VAT: still exempt, and what the rejected decree said

A holiday let without hotel services is exempt under Article 20.Uno.23 of the VAT Act. Royal Decree-law 26/2026 was to end that for stays of up to 30 nights, taxing them at 10 % while lets of more than 30 nights stayed exempt, as did the home you habitually live in if you let it while you are away. The text was published on 30 September 2026, and the vote in Congress on 2 October went against it.

Carnival and summer bookings are therefore priced without VAT for now. Once a new rule is in force, no later than July 2028 under Directive (EU) 2025/516, every short stay will have the tax inside the price unless you raise it. The reverse charge on platform commissions applies as before: Airbnb from Ireland, Booking from the Netherlands, self-accounted through the ROI register and Modelo 349, and deductible on the same return only when the rent is taxed too.

Carnival, summer, and not much else

The Cádiz calendar has two spikes. Carnival fills the city for a fortnight at rates that bear no relation to the rest of the year, and the summer fills the beaches from late June to early September. Between and around those, occupancy is thin. Since deductible costs are apportioned by nights actually let, a spiky calendar produces a poor deduction ratio even when the revenue looks healthy: the money arrives in a few weeks, but the costs are annual.

The flats themselves are typically small, in old buildings, with high maintenance and low cadastral values. Low cadastral values are good news for a non-resident's imputed income and bad news for depreciation, which is computed on the construction value. Both points are worth quantifying before buying rather than after.

A small building is an easy majority

Since 2025 a community of owners can limit or condition tourist letting with three fifths of the votes and participation quotas. In the old town most buildings have between four and twelve flats, the neighbours are permanent residents, and holiday lets are a live political subject in the city. That combination makes a restricting resolution a realistic prospect rather than a theoretical one. Read the statutes and the minutes of the last general meetings before buying, and if a resolution has already been passed, have it reviewed rather than assuming its effect.

What the city hall charges

Waste tariffs and the planning treatment of tourist properties are set by the city hall, differ between municipalities and change. Some ordinances put a holiday flat closer to the hotel tariff than to the residential one, which on a small flat can be a meaningful annual cost. An assessment can be challenged, and the window is short, so the bill deserves reading rather than paying by direct debit without looking. We check the ordinance in force at your address.

Letting a room rather than the whole flat

In a city of small flats, some owners let a room and stay in the property themselves. That is a different situation and it should not be reported as if the whole flat had been let. The income is the rent for the room; the deductible costs are apportioned twice over, first by the share of the property given up and then by the nights it was occupied, and the part corresponding to your own use is not deductible at all. If the property is your main home, letting a room does not turn it into an investment property, but it does produce taxable income that has to be declared. Owners often assume that a room let occasionally to visitors is invisible; the platforms report it in the same way as any other booking, so the safer assumption is that it is perfectly visible.

What we manage

We handle the recurring compliance and flag the non-tax exposures early: statements reconciled, costs apportioned against real occupancy, drafts shown to you, returns filed on time. From 60 € a month plus VAT, and no tie-in. Pricing · Tell us about your case.

Lola's 14-square-metre room in the old quarter

Lola lives in an 80 m² flat in one of the old fishermen's quarters of the historic centre and lets a room to travellers at carnival, over Easter and through the summer. It is not a tourist apartment; it is her home, and that changes almost every rule people usually quote. The Andalusian rules on tourist dwellings allow letting by rooms, with conditions of their own, including that the holder lives in the property. Read the rules in force before advertising: not everything allowed for a whole dwelling is allowed for a room, and the reverse is also true.

In 2026 the room sold 120 nights at an average of 55 €: 6,600 € of income. The room measures 14 of the flat's 80 useful square metres, a ratio of 17.5 %. Some cases add a share of shared areas such as the kitchen or bathroom; what matters is that the criterion is reasonable, applied the same way every year, and capable of being explained.

• Costs caused by each guest. Commission at 15 %, 990 €, plus laundry and cleaning of the room, about 400 € a year: 1,390 €, deductible in full.
• Costs of the whole flat. IBI 450 €, community 360 €, insurance 240 €, supplies 1,800 € and depreciation of 3,000 € (3 % of 100,000 € of building value): 5,850 €.
• Two filters, not one. First by floor area, then by nights: 5,850 × 17.5 % × 120/365 = 336.58 €.
• Net rental income. 6,600 − 1,390 − 336.58 = 4,873.42 €, declared in her income tax return.
• Imputed income. None. A main home produces no imputed income, not even for the room on nights without a guest.

Situation	How general costs are split	Imputed income on empty days
Room in your own main home	By floor area and by nights	No
Whole flat that is not your home	By nights only	Yes, on the cadastral value
Whole flat owned by a non-resident	By nights, if resident in the EU or EEA	Yes, on Modelo 210

A carnival night may fetch double the usual price, but it weighs exactly like any other night in the apportionment; the floor-area ratio never moves unless the room changes or another is added. And a room-letter enjoys a freedom the owner of a whole flat lacks: she chooses which weeks to share her home, and an unlet night costs her no imputed income.

Coffee in the morning, a student for a term, and what the platform reports

Many hosts offer breakfast or make the bed each day. Commercially sensible, but those are hotel-type services: with them the room leaves the VAT exemption and goes to 10 %, with a Modelo 303 every quarter. Between seasons some hosts let the room by the month to a student or a worker. That is no longer tourist accommodation but an ordinary room let under different civil rules; for income tax it is still property income with the same area and day split, but those days must not appear as tourist in the register or the listings.

When a room is let, the platform reports your takings against the cadastral reference of the whole flat, and to an automated system it can look as if you let everything. Keep the listing as it appeared, mentioning the room and that you live there, the photos and your census registration. If a letter asks about the flat, those papers answer it. And if one day you sell, check first how the let room affects the main-home reinvestment relief.