Starting on 1 December 2026 a trio of legislative moves will touch anyone who rents a furnished apartment or a Holiday home for less than a month in Spain, Italy’s Puglia region, or the city of Florence. The changes involve a new value-added tax, a zoning-based regulatory framework and a labour agreement that together reshape costs for visitors, responsibilities for owners and working conditions for staff.
Spain introduces a 10 % VAT on rentals of up to 30 nights
The Spanish government has decided that every furnished accommodation let for a period of thirty nights or less will be subject to a 10 % value-added tax. The levy applies regardless of the booking platform and is calculated on the total amount agreed between guest and host. An exemption is built into the rule: owners who rent out their primary residence are not required to add the tax, limiting the impact on locals who occasionally lease a spare room.
How the tax is calculated
Operators must add the 10 % VAT to the final reservation price. For example, a booking that totals €1 400 for a week will have an additional €140 of tax, which translates into roughly €20 per night. The amount is then collected by the platform or the owner and forwarded to the tax authorities, just as with other Spanish VAT-subject goods and services.
What this could mean for tourists
Industry analysts estimate that the average nightly rate for a Spanish holiday stay sits around €200. Adding the new tax to a typical seven-night trip would increase the bill by about €140, potentially making destinations less competitive during off-peak periods. Some owners may absorb part of the surcharge to keep occupancy high, while others—especially in high-demand cities—are expected to pass the entire amount on to guests.
Owner reactions
Property owners have expressed mixed feelings. Those who rely on short-term income as a primary source warn that the extra cost could deter price-sensitive travelers. Conversely, landlords in popular coastal zones argue that the tax formalises an already existing revenue stream and provides clearer fiscal rules.
Puglia’s “short-term rental” law gives municipalities new planning powers
In the same month, the Puglian regional council approved a law that authorises 39 high-tourism municipalities and all provincial capitals to delineate zones where new short-stay activities may be limited. The legislation aims to protect the social fabric of towns, preserve affordable long-term housing and ensure that the tourism sector does not overwhelm local infrastructure.
Areas and criteria defined by the law
Each municipality must consider the ratio of tourist beds to resident population, the existing hotel capacity, the character of the urban fabric and the impact on housing availability. Based on these factors, local authorities can set maximum numbers of licences, define surface-to-guest ratios and impose quality standards related to accessibility, hygiene, decor and connectivity.
Administrative procedures – SCIA and CIA
The law standardises the paperwork: commercial operators must submit a SCIA (notification of commencement of activity), while private individuals renting non-commercially must file a CIA (communication of start of activity). Both requests are sent online to the municipal SUAP and must include anti-mafia certifications, building compliance and data on the intended capacity.
Political debate
The measure sparked sharp political lines. The Democratic Party’s group leader, Stefano Minerva, framed tourism as a growth engine that now needs balanced governance. Five Star Movement representative Maria La Ghezza praised the law for giving municipalities tools to safeguard residential life. In contrast, members of Brothers of Italy and Forza Italia condemned the rule as an infringement on private property, likening it to “Soviet-style” restrictions.
Florence signs a protocol to protect workers in the short-stay sector
The municipal government of Florence concluded the first national-level protocol aimed at regulating employment within the short-term rental chain. Negotiated with the CGIL, CISL and UIL unions and the professional association AIGAB, the agreement covers roughly 2 000 workers, more than half of whom perform cleaning and laundry services.
Main provisions of the agreement
Key points include the requirement that every worker receive a regular employment contract—full-time or part-time—according to existing labour law, the establishment of “adequate remuneration” to cover the real cost of work, and enhanced safety measures ranging from safe handling of loads to the proper use of chemicals. The protocol also mandates regular checks on contribution regularity and a justified authorization for any subcontracting.
Stakeholder comments
Florence’s labour assessor, Dario Danti, stressed that “those who clean apartments, transport laundry and greet guests deserve proper contracts, fair pay and a safe environment.” AIGAB president Marco Celani welcomed the initiative but warned that its success will depend on continuous monitoring and enforcement by municipal inspectors.
Collectively, these three initiatives illustrate how European cities and regions are seeking to balance the lucrative tourism market with fiscal fairness, urban sustainability and workers’ rights. For travellers, owners and staff alike, the new rules signal a period of adjustment that could reshape the short-stay landscape for years to come.
