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Home Community answers Do Tenants Pay VAT on Apartment Rentals in Spain?

Do Tenants Pay VAT on Apartment Rentals in Spain?

Last Updated on April 18, 2026 by Bruno Bianchi

Question

I have a question about apartment rentals in Spain: As a tenant, would I have to pay Spain’s 21% VAT on top of the monthly rental payment?

For example, if I find an apartment on Idealista listed for €700 per month, would I actually have to pay €847 every month (€700 rent + €147 VAT rated at 21%)?

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Answers

These are the answers of Spainguru’s Facebook group members:

“No VAT on rent.”

“No. You pay the listed price every month.”

“The VAT is on the agency fee, which by law you shouldn’t pay but likely will run across. We are hopefully going to sign a lease soon and learned that the arrangement is to split the fee between the owner and tenant, take it or leave it.”

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“The IVA is only for commercial rentals.”

“No VAT on rentals, but get everything in writing. Each year your rent will go up 3% by law (at least in the Murcia region). It had been 2%, but as of 2024, it is now 3%.”

Do Tenants Pay VAT on Apartment Rentals in Spain?

“You pay VAT only on top of the agency’s fee if it exists (but shouldn’t, as by the recent law, this fee should be paid by the landlord). No VAT on your rent.”

“If the rent is advertised as €700, that is the price you pay. The owner of the apartment pays VAT out of the €700 you pay them.”

“No, there’s no VAT on rentals, and even if there were, the landlord would pay it, not the tenant.”

“There is no VAT on rent, but there are agency fees that will usually charge you a month of rent plus VAT. Keep in mind, it’s a fee and not recoupable.”

“No VAT on rentals, and you should not have to pay the agency fee. The payment of the agency fee is the responsibility of the landlord, although many unscrupulous realtors here still try to charge the renters too.”

“You only pay IVA on commercial property.”

“The listing amount is the amount we pay each month.”

“In most cases, residential property rentals in Spain do not include VAT, meaning the price you see in the listing is generally the final price. The 21% VAT is only applied to commercial rentals. If you are renting a residential property for €700, you will pay exactly that amount, without any VAT added. To ensure you are fully aware of your tax obligations, it is always helpful to consult with a specialized accountant.”

Conclusion

According to feedback from the Facebook group, tenants renting residential properties in Spain do not pay VAT.

The listed rental price on platforms like Idealista is generally the final price, and the 21% VAT is only applicable to commercial rentals.

However, agency fees, which may include VAT, can still be an issue despite regulations stating these fees should be paid by the landlord.

It’s crucial for tenants to clarify all terms in their rental agreements to avoid misunderstandings and to stay informed about their rights.

📖 Related Reading: For a complete overview of tax residency, income tax brackets, Beckham Law, Modelo 720, and more, see our Taxes for Expats in Spain: The Complete Guide.

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author avatar
Bruno Bianchi CEO & Spain Immigration Expert
Bruno Bianchi is the founder and CEO of Spainguru, Spain's largest expat immigration community with 150,000+ members. Since 2014 he has helped thousands of people relocate to Spain through expert guides, webinars and vetted professional services covering visas, residency, taxes and life in Spain.