Holiday lets in Seville: registration and tax

The register, and the layers above it

A property let to tourists in Andalusia is declared to the Consejería de Turismo of the Junta de Andalucía, the regional government, by responsible declaration, and receives a code from the Registro de Turismo de Andalucía. In this province it reads VUT/SE/00000 and it belongs in every advertisement. Supreme Court judgment 620/2026 annulled the national single register; the Andalusian one remains compulsory.

In Seville the regional code is not the whole answer. City halls in the larger Andalusian cities have been distinguishing between residential use and lodging use in their planning rules, and restricting where a tourist flat can operate. Those decisions are municipal, they evolve, and they are enforced through planning procedures rather than tax ones. Before buying with letting in mind, the position of the specific address under the plan in force is the question to ask, and it is one we check individually rather than summarising in a sentence that might be out of date by the time you read it.

Where you live sets the return

Your position	What you file
Resident in Spain	The 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

Non-residents pay 19 % with costs deductible if they live in the European Union, Iceland, Norway or Liechtenstein, and 24 % on the gross with nothing deductible otherwise. Seville has attracted a significant amount of foreign investment into the historic centre over the last decade, much of it structured through companies or through several co-owners, and each owner's share needs its own return.

VAT: the hotel-services line in the centre of Seville

Aparthotel-style operations in the centre of Seville still have to decide which side of the hotel-services line they sit on. For stays of up to 30 nights that decision was about to stop affecting the rate: Royal Decree-law 26/2026 (BOE of 30 September 2026) applied VAT at 10 % to all of them, reception desk or not, and then lapsed when Congress voted it down on 2 October. A let stays exempt under Article 20.Uno.23 of the VAT Act if no hotel services are supplied.

Holy Week and the Feria are where the pricing decision will bite when the 10 % comes back, for which the EU directive sets July 2028 as the outer limit: holding the rate means absorbing the tax, raising it means the guest pays 10 % more. The reverse charge on platform commissions continues through the ROI register and Modelo 349, and until then the VAT on it is a cost. Separately, the decree-law would have allowed town councils in stressed residential market areas to approve by by-law an IBI surcharge of up to 50 % on homes used as tourist accommodation, rising to 100 % with two or more and 150 % with four or more, and that fell too; see our holiday let tax note for the VAT detail.

An inverted season

Coastal pages talk about summer. Seville does the opposite: Semana Santa and the Feria fill the city and command rates several times the annual average, autumn and winter city breaks keep it ticking, and August is close to dead because of the heat. Annual occupancy can be high, but it is concentrated in weeks whose pricing bears no relation to the rest of the year.

For tax this matters in two ways. Deductible costs are apportioned by nights actually let, not by revenue, so the extraordinarily profitable April fortnight contributes the same twelve days of cost apportionment as any other twelve days. And the revenue concentration makes the annual figures look volatile in a way that attracts questions, which is a reason to keep the booking records tidy rather than a reason to worry.

Community rules in a city of blocks

Since 2025 a community of owners can limit or condition tourist letting with three fifths of the votes and participation quotas. Central Seville buildings are typically small, mixed between permanent residents and one or two let flats, and the permanent residents are usually the ones who raise the point. In a building of ten flats the threshold is reachable. Statutes, minutes and any recent resolution are worth reading before a purchase, and a resolution already passed should be reviewed rather than assumed to apply to you.

Charges set by the city hall

Waste tariffs and the planning treatment of tourist properties are set by the city hall and differ from one municipality to another. Some ordinances charge a tourist flat closer to the hotel rate than to the residential one. If your bill looks wrong it can be challenged, within a short window from notification, so it pays to read it. We check the ordinance in force at your address.

And when the flat is sold

Central Seville property turns over, and the sale brings its own sequence. Where the seller is not resident in Spain the buyer withholds 3 % of the price and pays it on Modelo 211; that is a payment on account, not the tax, and where the real gain is smaller the difference is reclaimed. The gain itself is computed from the deed, the costs of buying and selling, the improvements you can document and the depreciation deducted while letting, which reduces the acquisition value. Municipal capital gains tax on the increase in land value is separate, has two possible methods of calculation and is payable at the lower of them. All of it depends on records kept while the property was earning, which is the practical argument for running the letting properly from the first year.

What we handle

Recurring tax compliance for Seville owners, including the co-ownership arithmetic that central buildings so often involve: statements in, costs apportioned by nights, drafts for approval, filing on time, and a warning when a planning or community problem is forming. From 60 € a month plus VAT, and no tie-in. Pricing · Tell us about your case.

Rocío and Manuel: a flat near the Cathedral, in two names

A married couple living on the eastern side of the city, both salaried, buy a two-bedroom flat ten minutes' walk from the Cathedral to let by the night. They bought it married under the community-of- property regime, so each owns half for income tax purposes, even though the listing is in her name and the payouts land in his account. That makes no difference: the profit is split by ownership, not by whoever holds the phone with the bookings. Suppose twenty nights across Holy Week and the April Fair at 260 € and another 130 spread over the rest of the year at 95 €: 150 nights occupied, 17,550 € of income.

1. Costs that exist only because there were guests. Platform commissions, 2,100 €, and about fifty changeover cleans at 30 €, 1,500 €. Deducted in full: 3,600 €.
2. Costs that would run with the flat shut. IBI 520 €, community 720 €, insurance 260 €, electricity and water 1,500 €, fibre 360 €: 3,360 €. Plus depreciation at 3 % of 150,000 € of building value, 4,500 €. In all, 7,860 €.
3. Apportioning by nights. Those 7,860 € count only in the proportion of nights let: 7,860 × 150/365 = 3,230.14 €.
4. Net rental income. 17,550 − 3,600 − 3,230.14 = 10,719.86 €, halved: 5,359.93 € in each spouse's return.
5. The 215 nights without a guest. They create imputed income: 90,000 € cadastral value × 1.1 % × 215/365 = 583.15 €, 291.58 € each. If the last cadastral revision falls outside the previous ten tax years the rate rises to 2 % and the figure nearly doubles: check it on the IBI bill rather than assume.

Item	Annual amount	How it counts	Deductible
Platform commissions	2,100 €	In full	2,100.00 €
Changeover cleans	1,500 €	In full	1,500.00 €
IBI, community, insurance, utilities	3,360 €	150/365	1,380.82 €
Depreciation of the property	4,500 €	150/365	1,849.32 €
Total	11,460 €		6,830.14 €

Look at what step three teaches: the twenty April nights, nearly a third of turnover, weigh in the apportionment exactly as twenty November nights do. Price is irrelevant; nights are what count. The guide to apportioning by days explains more, and the apportionment calculator runs your own figures.

The declaration you sign is a statement of fact

Registering with the Junta involves no licence to wait for: the owner files a responsible declaration affirming that the flat meets the Andalusian requirements, and gets a VUT/SE code. Declaring compliance that does not exist is not a clerical slip; it is the most frequent ground for cancellations by the administration. The annulment of the state register by the Supreme Court changed nothing here, and data continue to flow from the platforms through the digital single window, as our note on what remains of the single register explains.

Breakfast at the café on the corner

Some owners, facing centre-city apartments with reception desks, add breakfast at an arranged café, a mid-stay clean or daily towels. Each costs little and changes a great deal: the letting leaves the VAT exemption for 10 %, with quarterly returns. A decree that would have made short stays pay that 10 % anyway lapsed in October 2026, so the extras still decide the regime. Readying the flat before arrival and cleaning after departure is fine; attending to guests while they are in, not. The line is drawn in hotel-type services and VAT.

If one of the two moves abroad

It happens more than people expect: a posting to Brussels, London or the United States. From the day one owner stops being Spanish tax resident, that half leaves the income tax return and moves to Modelo 210 under different rules: 19 % on the net for someone living in the European Economic Area, 24 % on the gross, nothing deducted, anywhere else. Same flat, two halves taxed differently. See Modelo 349 and platform commissions for the other obligation that a two-owner flat has to settle: who appears as host on the intra-EU register.