Not every rent receipt is an invoice, and not every landlord falls under Verifactu. We explain who does and from when, based on the Spanish Official Gazette (BOE) and the Tax Agency, and how FixrOS issues your firm’s fee invoices with VERI*FACTU.
Verifactu has mostly been explained with shops and freelancers in mind. In rentals the answer is almost always "it depends", and you need to know on what.
It depends on whether they are companies, whether renting is a business activity and whether they issue invoices.
Residential lettings are VAT-exempt in Spain and, as a rule, do not require an invoice.
It carries VAT and is invoiced. If the issuer falls under the Regulation, Verifactu applies.
They are your firm’s business activity: your invoices do need a compliant system.
"Verifactu" is the popular name for Spain’s Regulation on invoicing software systems, approved by Royal Decree 1007/2023. It does not create the duty to invoice: it sets out how invoicing software must work, so that every invoice is recorded, chained and cannot be altered. A system can also send each record to the Tax Agency at the moment of invoicing; that mode is called VERI*FACTU and it is the one FixrOS uses.
Article 3.1 of the Regulation applies it to anyone using software to invoice who is subject to Corporate Income Tax, a personal income tax (IRPF) payer carrying on a business activity, a non-resident with a permanent establishment, or a pass-through entity with a business activity. Those already keeping their books through the SII immediate-reporting system are excluded and, according to the Tax Agency, so are those tax-resident in the Basque Country or Navarre, which have their own system.
The current deadlines are those set by Royal Decree-law 15/2025: Corporate Income Tax payers must have compliant systems before 1 January 2027, and everyone else in scope (sole traders included) before 1 July 2027. Until then, adapting is voluntary.
Renting a building, or part of one, used exclusively as a dwelling is VAT-exempt (article 20.Uno.23 of the VAT Act), and article 3.1.a) of the Invoicing Regulation waives the duty to invoice exempt transactions under article 20, apart from a closed list that does not include residential lettings. That is why the monthly receipt for a flat let as a home is, as a rule, a receipt and not an invoice, and Verifactu does not apply to it.
Retail units, offices and warehouses do carry VAT and are invoiced. Then the question becomes who issues the invoice. The Tax Agency puts it this way: an individual who lets property without at least one employee on a full-time employment contract earns income from real estate capital, is not carrying on a business activity and does not need to adapt; property-holding companies, as Corporate Income Tax payers, are in scope. And anyone not obliged who still issues an invoice with software becomes subject to the Regulation for those invoices.
Royal Decree-law 29/2026, in force since 8 October 2026 and awaiting ratification by Congress at the time of writing, changes the exemption with effect from 1 December 2026: lettings of furnished flats or homes become subject to VAT when the landlord provides hotel-type services or when a single tenant’s stay does not exceed 30 nights (unless it is the landlord’s own main residence). Those transactions are invoiced. If this applies to you, check the decree’s status with your tax adviser before that date.
Managing rentals for others is a business activity. If your firm is a company, your fee invoices fall under Verifactu from 1 January 2027; if you work as a sole trader, from 1 July 2027. That covers the monthly management fee, tenant-finding or contract-drafting fees, and any other service you invoice to your owners.
You also need to sort your portfolio: know which owners are companies, which have VAT-bearing commercial units and who issues those invoices (the owner, or your firm on their behalf). With that picture clear, compliance is a formality rather than a surprise in the first collection run of 2027.
| Situation | Invoice? | Verifactu? | From |
|---|---|---|---|
| Flat let as a home by an individual | As a rule, no (VAT-exempt) | No | N/A |
| Shop or office owned by an individual with no employee | Yes, with VAT | No, unless invoiced with software | 1 Jul 2027 if it applies |
| Property company letting commercial units | Yes, with VAT | Yes | 1 Jan 2027 |
| Furnished home let for up to 30 nights | Yes, from 1 Dec 2026 (RDL 29/2026, pending ratification) | Depends on the issuer | 2027, depending on the issuer |
| Fees of a management company | Yes | Yes | 1 Jan 2027 |
| Fees of a self-employed manager | Yes | Yes | 1 Jul 2027 |
General rule, excluding SII filers and the Basque Country and Navarre. Each case should be reviewed by the owner’s tax adviser.
When you close the month, FixrOS calculates each owner’s fees as agreed and issues your firm’s invoice with VERI*FACTU: sequential numbering, chained records, submission to the Tax Agency and a QR code on the PDF. No need to wait until 2027 to work the way you will have to.
In the Portfolio module, every lease knows whether it is residential or commercial. Scheduled receipts apply the right VAT and withholding, prorate move-ins and move-outs and itemise every charge. You can see at a glance which collections are residential receipts and which carry VAT, which is exactly what you need to decide what falls under Verifactu.
With invoices and receipts in the same system, FixrOS drafts Spanish tax forms 303, 111, 390, 347, 190 and 184 for each owner or for the firm. You or their adviser review and file them; we save you the manual reconciliation.
Residential or commercial, individual or company, with or without VAT.
Whether the owner issues their own invoices or you do it for them, and with which software.
Move your firm’s invoicing to a VERI*FACTU system.
A clear notice to each one, with what affects them and what does not.
Residential ones, as a rule, do not: residential lettings are VAT-exempt and do not require an invoice. Those that are invoices (shops, offices and, from 1 December 2026 if RDL 29/2026 is ratified, furnished homes let for stays of up to 30 nights) fall under Verifactu when the issuer is within the Regulation.
Following Royal Decree-law 15/2025, on 1 January 2027 for Corporate Income Tax payers and on 1 July 2027 for everyone else in scope, sole traders included.
According to the Tax Agency, no, as long as they do not have at least one full-time employee managing the letting: the income is from real estate capital, not a business activity. But if they issue invoices with software, the Regulation applies to those invoices.
Yes, it is in scope as a Corporate Income Tax payer. Its invoices (for commercial units, for instance) must be issued with a compliant system before 1 January 2027.
Yes. The firm’s fee invoices are issued with VERI*FACTU from the Portfolio module, with their record, submission to the Tax Agency and QR code, and are deducted in each owner’s statement.
It depends on the size of your portfolio and the modules you combine. We’ll walk you through it in a demo with your data, and you can try the module for 14 days.
Information checked on 18 October 2026 against the consolidated Royal Decree 1007/2023, Royal Decree-law 15/2025, Royal Decree 1619/2012, the VAT Act 37/1992, Royal Decree-law 29/2026 (pending ratification on that date) and the Tax Agency FAQ. It is not a substitute for professional advice.
In 30 minutes we’ll show you how FixrOS separates receipts from invoices and issues your fees with VERI*FACTU.
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