This content is for information only and does not constitute tax or accounting advice. Tax treatment depends on the actual facts of each case. Consult an accountant or AADE.
One of the most common questions from people starting out with Airbnb, or thinking of handing their property over to a manager, is simple: "how much tax will I pay?". The answer depends mainly on one number — how many properties you have.
The 2-property threshold
For individuals with up to 2 properties on short-term rental, the income is taxed as income from real estate (article 39 of the Income Tax Code) — VAT-exempt and with no obligation to register a business activity. This is the simplest regime, and it covers most owners with one or two properties.
What changes at the 3rd property
From the 3rd property upwards (or for any legal entity, regardless of number), the income counts as business activity: subject to 13% VAT, an obligation to register a business activity within 30 days of the 3rd AMA, and additional obligations (E3+E1, myDATA).
Why it matters before you grow your portfolio: if you are thinking of expanding from 2 to 3+ properties, it is worth knowing in advance how the tax regime changes — see the full analysis, including the climate resilience fee, in the Compliance Guide.
Why a management company helps here
An experienced Airbnb management company doesn't replace your accountant, but it knows the key thresholds and deadlines — so you aren't caught out by a change of regime that could have been foreseen.
