If you’ve received an invoice from a cleaning company in Spain and noticed IVA on the bill, you’re not being overcharged. Cleaning services are subject to VAT in Spain, but at a reduced rate. Here’s how it works.
IVA rates for cleaning in Spain
The standard IVA rate in Spain is 21%. However, cleaning services provided directly to private households — your home, apartment, or villa — qualify for the reduced rate of 10% under Spanish tax law. This applies to domestic cleaning (regular cleans, deep cleans, end-of-tenancy) when provided to an individual as the end user.
Commercial cleaning — offices, business premises, communal areas managed by a company — is typically charged at the standard 21% rate.
Do individual cleaners charge IVA?
Autónomo (self-employed) cleaners who fall below the VAT registration threshold may not charge IVA at all — this is legal within certain limits. However, if you’re hiring a registered cleaning company, expect an invoice with 10% IVA for domestic work.
Can you reclaim IVA?
If your property is rented commercially (holiday rentals, long-term furnished lets where you’re charging IVA to tenants), you may be able to offset the IVA paid on cleaning costs against IVA collected on rental income. This requires being registered for IVA in Spain — speak to a Spanish gestor if you’re not sure whether this applies to you.
For most expat holiday homeowners using the property partly personally and partly for rental, the situation is more nuanced and worth professional advice.
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