The tourism code you need
The property is declared to the Consejería de Turismo of the Junta de Andalucía, the regional government, by responsible declaration (declaración responsable), and the Registro de Turismo de Andalucía issues a code which in this province reads VUT/H/00000. It must appear in your listings. Supreme Court judgment 620/2026 annulled the single state register and left the Andalusian one compulsory.
The return depends on where you live
| 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, with imputed income for the days at your disposal |
Non-resident rates are 19 % with deductible costs for residents of the European Union, Iceland, Norway and Liechtenstein, and 24 % on the gross with nothing deductible for everyone else. Huelva ownership is overwhelmingly local and resident, so the usual file is a personal income tax file, and the argument is about what can be deducted and proved rather than about which rate applies.
Business guests change the shape of the year
Contractors, engineers and consultants working at the port or in the industrial estate book for weeks at a time, midweek, all year round, and they do not care about the beach. A city flat that serves that demand has a flatter and higher occupancy than a coastal one, and therefore a much better deduction ratio, because deductible costs are apportioned by the nights actually let.
It also raises a question worth settling early. A booking invoiced to a company is an exempt letting, whether it runs for ten nights or ten weeks, and the invoice should say so. But if it starts to come with services — weekly cleaning, linen changes, a reception arrangement — it is taxed at 10 %. Corporate clients tend to ask for exactly those services. Decide the position before agreeing to them.
VAT: where it begins today
Cleaning at changeover keeps a holiday let exempt under Article 20.Uno.23 of the VAT Act; cleaning during the stay does not. That line came close to losing its hold on short stays, because Royal Decree-law 26/2026 applied VAT at 10 % to furnished homes let for up to 30 nights; it is back in charge now that Congress has voted the decree down, on 2 October 2026.
The invoicing regime that applies to lodging will one day apply to you: a numbered invoice for every stay and registers of invoices issued and received. In exchange, the VAT on your costs will become recoverable. The reverse charge on platform commissions continues: Airbnb invoices from Ireland, Booking from the Netherlands, self-accounted through the ROI register and Modelo 349. For the rest there is no start date; Directive (EU) 2025/516 allows until July 2028.
A summer that happens somewhere else
The province's holiday demand concentrates on the coast and around Doñana rather than in the city, so a capital flat does not get the August spike that a beach flat gets, and conversely it does not get the eight dead months either. Owners who hold one of each should note that the two properties need separate returns, separate cadastral values for imputed income and separate cost apportionments; the tax office receives its data property by property.
Deductions worth setting up properly
Depreciation of the building, computed on the construction value taken from the deed and the cadastral split rather than on the purchase price, is the largest deduction most owners have and the one most often omitted. The second is the distinction between repairs, deducted in the year they are paid and apportioned by nights let, and improvements, which are recovered through depreciation and raise the acquisition value when the property is eventually sold. Both are set up once and then run on their own.
Neighbours and local charges
Since 2025 a community of owners can limit or condition tourist letting with three fifths of the votes and quotas. In a city of residential blocks with few holiday flats, a proposal is less likely to arise than on the coast, but the threshold is no harder to reach if it does. Statutes and recent minutes are worth reading before you buy.
Waste tariffs and the planning treatment of tourist properties are municipal, differ between councils and change over time. An assessment that looks wrong can be challenged within a short window from notification. We read the ordinance applying to your address.
What a letter from the tax office actually is
Most contact from the Agencia Tributaria is not an inspection. It is a request for information or a proposed assessment, generated because two data sources did not match: what the platform reported and what you declared, or what the cadastre says you own and what appears on your return. Those letters have short deadlines, they are usually notified electronically, and the worst response is silence, because the proposal then becomes an assessment by default. The right response is to answer within the period with the documents that explain the discrepancy, which are the same documents the deduction rested on in the first place. Handled early, most of these close without a penalty; handled late, they harden into a debt with a surcharge attached.
How we run it
Recurring compliance for Huelva owners: reconciling a mixed calendar of corporate and holiday bookings, apportioning costs against real nights, keeping depreciation running, and filing on time with the draft shown to you first. From 60 € a month plus VAT, and no tie-in. Pricing · Tell us about your case.
Rafael's two-bedroom flat: 170 nights and two kinds of client
Rafael was born in Huelva and is resident here. He lets his flat near the centre in two ways: three stays by workers on secondment, each of five to six weeks, adding up to 110 nights at 60 € invoiced to their employers (6,600 €), and 60 platform nights to tourists at 75 € (4,500 €). In total, 170 nights and 11,100 €.
| Item | Basis | Deductible |
|---|---|---|
| Platform commissions | 15 % of 4,500 € (tourists only) | 675.00 € |
| Cleaning between stays | 25 × 35 € | 875.00 € |
| IBI, community, insurance and supplies (2,620 €) plus depreciation at 3 % of 75,000 € (2,250 €) | 4,870 € × 170/365 | 2,268.22 € |
| Total | 3,818.22 € |
Net rental income: 11,100 − 3,818.22 = 7,281.78 €. The remaining 195 days produce imputed income on a cadastral value of 65,000 € at 2 %: 694.52 €. Both go into Rafael's income tax return. Long stays mean few changeovers, so cleaning is modest and the fixed bills weigh more; but 170 let nights bring almost half of those bills into the return. Had he let nothing, imputed income on all 365 days would have been 1,300 €. The seconded workers are what keep the flat occupied in the months the city has no tourists.
Invoicing a company without inventing VAT
When an employer pays, it wants an invoice in its own name. Letting the dwelling for more than 30 nights without hotel-type services is exempt, and the invoice must say so: no VAT, citing the exemption in article 20.Uno.23 of the VAT Act. Cleaning during the stay or changing sheets weekly, common on long stays, ends the exemption and brings in 10 %. Whether the company must also withhold income tax on the rent depends on the nature of the letting and the exceptions in the rules; if it does, the amount withheld is a payment on account deducted in your return, so keep the certificate it sends.
Some owners, seeing a company ask for an invoice, add 10 % VAT on the grounds that businesses recover it. If the letting was exempt, that VAT was charged wrongly, yet once collected it must be paid over, with quarterly returns. In Rafael's case that would be 660 € that was never his, tied to filings he had no need to make, and failing to pay it over is a bigger problem still. Decide whether you supply hotel services before issuing the first invoice.
An old purchase price and the higher of two values
Many local owners let flats bought decades ago, with deeds showing prices that now look absurd. Depreciation is calculated on the higher of acquisition cost or cadastral value, land excluded in both. In older flats the cadastral figure is often above the price paid, and using it can double the deductible depreciation. It is one of the first things we check on a first return.
When a corporate housing agency is in the middle
On long assignments a corporate accommodation agency often steps in, taking the flat and placing it with its clients. Read the contract. If the agency leases the flat from you in order to pass it on, your client is the agency and the relationship may not be a tourist let for you; if it only intermediates and the guest contracts with you, the tourist let is yours. That changes whom you invoice, what counts as gross income and which entry the register should carry. A framework agreement lasting several months is worth reviewing before signing.