All guidesGuide for owners · September 2026

Verifactu for holiday rental owners: does it apply to you?

Spain’s new rules for invoicing software start in 2027 — on 1 January for companies and on 1 July for everyone else. Many private owners who simply rent out a holiday home are not affected at all. Here is how to tell in a minute, and what changes if you are.

Published 6 min readGrantas, Costa Creative Lab

01

What Verifactu is

Rules for invoicing software — not a new tax.

Verifactu is the popular name for Spain’s rules on invoicing software (Royal Decree 1007/2023). If you issue invoices with a program, from your date that program must save every invoice as a record that cannot be changed afterwards, chained to the one before it, and — in VERI*FACTU mode — send it to the Tax Agency (AEAT) as soon as it is issued. It is not a new tax and it does not change what you charge your guests.

The deadlines were moved by Royal Decree-law 15/2025: companies that file Corporate Tax adapt before 1 January 2027, all other taxpayers before 1 July 2027.

02

Does it apply to you?

Five quick questions — the answers follow the Tax Agency’s own FAQ.

01How do you rent out the property?
02Do you offer hotel-type services during the stay?

Reception, cleaning or linen changes during the stay, laundry, luggage storage… Cleaning and fresh linen at check-in and check-out don’t count.

03Do you employ at least one person full-time for the rental?
04How do you make your invoices?
05Are you taxed by the Basque or Navarre foral tax authorities?
Your result

Not affected

Verifactu generally doesn’t apply

Without hotel-type services and without a full-time employee, your rental income counts as income from real estate capital, not an economic activity. If you add those services or hire someone, check again.

VAT: without hotel-type services, a holiday rental is usually exempt from VAT.

General guidance based on the AEAT FAQ, not tax advice. Runs only in your browser.

03

Why an invoice can’t be quietly changed

Change one amount and watch what happens to the chain.

  1. InvoiceCCR-2027-0001

    €450.00

    Previous
    00000000…
    Fingerprint
    259444c2…
  2. InvoiceCCR-2027-0002

    €620.00

    Previous
    259444c2…
    Fingerprint
    d4be960b…
  3. InvoiceCCR-2027-0003

    €380.00

    Previous
    d4be960b…
    Fingerprint
    4fb3598f…

Every fingerprint matches the next record — the chain is intact.

Simplified example with real SHA-256 fingerprints. A real record also contains the NIF, the invoice type, taxes and a timestamp.

That is why, under the new rules, a mistake is not fixed by editing the invoice: you issue a corrective invoice (factura rectificativa) or a cancellation record, and the chain keeps both.

04

Two ways to comply

Your software provider picks one — or lets you choose.

VERI*FACTU mode

  1. Each invoice record is sent to the AEAT as it is issued
  2. The invoice shows a QR code and “VERI*FACTU”

Simpler: no electronic signature or event log needed in your system.

Non-Verifactu mode

  1. Records stay in your system, chained and electronically signed
  2. An event log records what the software does

More technical work; the records must stay available to the AEAT.

From the AEAT’s Verifactu FAQ. The AEAT also offers a free web application in VERI*FACTU mode.
05

Fines — and three steps to avoid them

€50,000per year for having invoicing software that doesn’t meet the rules — General Tax Law, art. 201 bis

Software producers face €150,000 per year and type of system. The AEAT does not certify programs: the producer signs a declaración responsable, which must be visible in the software itself. Asking your provider for it is the simplest check there is.

  1. 01

    Find your case

    Use the checker above. If your situation is mixed — for example some services, some years — ask your gestor.

  2. 02

    Check your software

    Ask for the declaración responsable and the date your provider switches to the new rules.

  3. 03

    Mark your date

    1 January 2027 for companies, 1 July 2027 for everyone else.

For private owners, your Costa Creative Lab dashboard issues a PDF invoice for every booking (or a ZIP for the month), with the records linked in a hash chain. If you rent as a company or an autónomo, your gestor issues the invoices with their own Verifactu-ready software, and we don’t invoice for you. Every month they get your bookings with amounts and VAT, plus the company details of any guest who asked for an invoice, so nothing has to be typed in twice.

Sources

  1. AEAT — Extension of the adaptation deadline1 Jan 2027 companies, 1 Jul 2027 others (RDL 15/2025)
  2. AEAT FAQ — Scope of applicationrentals, hotel services, Word/Excel, SII, TicketBAI
  3. AEAT FAQ — VERI*FACTU systemsthe two modes, QR code, free application
  4. AEAT FAQ — Declaración responsableself-certification by the producer
  5. AEAT — Tourist apartment rental and VAThotel-type services and 10% VAT
  6. BOE — Royal Decree 1007/2023requirements for invoicing software
  7. Iberley — General Tax Law, art. 201 bis€50,000 per year for users; €150,000 for producers

General information, not tax advice. Rules as checked on 28 September 2026. · Updated

More guides

PDF invoices included, bookings direct

Your own direct-booking website with a PDF invoice for every booking, payments into your own Stripe and your Airbnb and Booking.com calendars in sync. €29/month, no minimum term.