The IBI surcharge of up to 150% on holiday homes
The 10% VAT grabbed the headlines, but Royal Decree-Law 26/2026 brings a second cost that hits the holiday-let owner's pocket directly: a specific IBI surcharge (local property tax) on tourist dwellings. Unlike VAT, it does not wait for December: it applies to tax periods starting from the decree-law's entry into force, indefinitely.
What the rule introduces
Article 8 adds a new paragraph 4 ter to article 72 of the Local Finance Act. Councils whose municipality is a stressed residential market area (under Law 12/2023) may levy on tourist dwellings a surcharge of:
- up to 50% of the net IBI quota, generally;
- up to 100% where the owner has two or more tourist dwellings;
- up to 150% where they have four or more.
The surcharge accrues on 31 December and is assessed annually by the council; the local tax bylaw sets the detail.
Two conditions switch it on
It is not automatic across Andalusia. Two things must coincide: (1) your dwelling is identified as tourist-use under regional rules (your RTA/VUT), and (2) the municipality is declared a stressed area and its council has approved the surcharge. So the first step is checking your municipality's status: no stressed-area designation, no surcharge.
Why portfolios feel it more
The design is deliberately progressive: the fourth tourist flat can carry a 150% surcharge the first does not. A single-VUT owner stays in the 50% band; those with several move into the higher bands. If you run several dwellings, model the impact before renewing the season.
What to check before deciding
- Whether your municipality (Málaga, Marbella and other tourist hotspots) is or will be a stressed area.
- How many VUT you hold — it sets your band.
- The combined cost of 10% VAT + IBI surcharge + lost income-tax reductions versus seasonal or residential letting.
📄 Read the official text
Royal Decree-Law 26/2026 of 29 September (Spanish Official Gazette BOE no. 241, 30 September 2026). Read the full text as published: official version on boe.es · download PDF.
Model the impact and compare alternatives
Disclaimer: general information as of 2026 reflecting Royal Decree-Law 26/2026 as published; not individualised tax or legal advice. Rules and implementing measures may change; check your case before acting.