It depends on what you provide during the stay, not on how long the guest stays. A residential let with no services is exempt from IVA. Add hotel type services during the stay, such as daily cleaning, reception or breakfast, and the let is taxed at 10 percent. 21 percent applies where the operation is neither an exempt residential let nor a hotel type accommodation service. Cleaning between guests is not a hotel type service.
Where this comes from: arts. 20.Uno.23 and 91.Uno.2.2 Ley 37/1992, consolidated, BOE consolidated text, read 2026-09-07.