VERI*FACTU for Rental Owners and Co-Hosts in Spain: Who It Affects and When

VERI*FACTU is Spain's new standard for invoicing software. Once it applies, businesses that issue invoices with a computer program must use software that records every invoice in a way that can't be altered — and, in VERI*FACTU mode, sends that record to the tax agency (AEAT) as the invoice is issued.

For rental owners the first question is whether it applies at all; for co-hosts the answer is more often yes. This guide explains both, as the rules stand on 30 October 2026.

What VERI*FACTU is

The rules come from Royal Decree 1007/2023, which develops Spain's 2021 anti-fraud law. Every invoice generates a record chained to the previous one by a digital fingerprint, so deleting or changing an invoice leaves a trace. Each invoice carries a QR code the customer can use to check it with the AEAT, and the software producer signs a responsible declaration that the program complies. Systems either send each record to the AEAT straight away (VERI*FACTU mode) or keep them with extra safeguards and hand them over on request.

Who has to comply

• Companies that pay corporate income tax and issue invoices with software.
• Self-employed people (autónomos) with an economic activity — including co-hosts and property managers who invoice their management fees.
• Non-residents with a permanent establishment in Spain.

Private individuals who simply rent out a home, without hotel-type services, usually declare that income as capital income rather than as a business, and the prevailing interpretation is that they fall outside VERI*FACTU. If you offer hotel-type services (daily cleaning, linen changes during the stay, reception) or invoice through a company, assume it applies. The change to VAT on holiday stays, below, makes this worth checking with your gestor.

The deadlines

Until a new rule appears in the BOE, the 2027 dates are the ones in force. We will update this article when that changes.

Why holiday lets should watch this now: VAT from December 2026

Renting a furnished home to tourists has been exempt from VAT unless the owner provides hotel-type services. Royal Decree-law 29/2026 changes that from 1 December 2026: stays of up to 30 nights in a home that is not the owner's habitual residence move to the reduced 10% rate. Owners would have to register for VAT, issue an invoice with VAT for each stay and file quarterly returns (Modelo 303). The decree still has to be validated by Congress, with the vote scheduled for 12 November 2026. Our guide to taxes on rental income in Spain covers the details.

What a valid invoice must contain

VERI*FACTU adds the record and the QR code; the content of the invoice still follows the invoicing regulation, Royal Decree 1619/2012:

• a number within a series without gaps, and the date of issue;
• the name, tax ID (NIF) and address of the issuer and, on full invoices, of the customer;
• a description of the service, and the date of the stay if it differs from the issue date;
• the taxable base, the VAT rate and amount, or the exemption that applies;
• corrections made with a corrective invoice, never by editing or deleting the original.

For accommodation, simplified invoices are allowed up to €400 including VAT.

What to do now

• Find out whether you are obliged, with your gestor, especially if you co-host or offer extra services.
• Check your invoicing software. Ask its producer for the responsible declaration; spreadsheets and word processors won't comply.
• Tidy up your series and numbering before the deadline: one series per issuer, no gaps.
• Plan for VAT on holiday stays in case the decree is validated.

How Hostfinn handles invoices

Hostfinn issues invoices that follow Royal Decree 1619/2012 — a separate gap-free series for each issuer, corrective invoices instead of edits, simplified invoices within the limit — and keeps a chained VERI*FACTU record with a QR code for each one. Records are sent to the AEAT as invoices are issued, with your own electronic certificate.

Co-hosts can invoice owners for their fees from the same place where owner statements are calculated; see how to calculate co-host commission and owner payouts.

Frequently asked questions

Does VERI*FACTU apply if I only rent out my own apartment?

Generally not, if you are a private individual renting without hotel-type services and declaring the income as capital income. If you invoice through a company, offer hotel-type services or have registered an economic activity, it does. Confirm your case with your gestor.

Has VERI*FACTU been postponed to 2028?

The Ministry of Finance announced a postponement to October 2028 on 5 October 2026, but on 30 October 2026 it had not been published in the BOE. Until it is, the dates in force are 1 January 2027 for companies and 1 July 2027 for everyone else who is obliged.

Do co-hosts need VERI*FACTU-compliant software?

If you invoice your management fees as an autónomo or through a company, yes — from the date that applies to you.

Can I keep issuing invoices in Excel or Word?

Not once VERI*FACTU applies to you: invoices produced with a computer program must come from a compliant invoicing system.

Sources

• Royal Decree 1007/2023 — BOE
• Invoicing systems and VERI*FACTU — AEAT
• Royal Decree 1619/2012, invoicing regulation — BOE
• VAT changes in 2026 — AEAT