New housing regulations in the Canary Islands: VAT and IBI increase
The Canary Islands government introduced changes regarding taxes on short-term rentals and tourist properties.

The new housing decree, commonly known as "Maricarmen", introduces significant fiscal changes in the Canary Islands. It applies to short-term rentals and properties designated for tourist use.
For short-term rentals (up to 30 nights), the VAT rate has increased to 10%. This applies to other accommodation-related services as well.
Owners with multiple tourist properties may face an additional IBI (property tax) charge of up to 150%. This aims to reduce the oversupply of tourist apartments.
This means landlords and owners must comply with new rules regarding contracts, fees, and party rights. Detailed guidelines and an implementation schedule may be available in official government communications.