Renting Out Property on Fuerteventura (2026): VV, LAU, IGIC & Taxes at a Glance
The complete guide for owners who want to rent their property either touristically or mid‑term.
The Two Rental Models on Fuerteventura
Fuerteventura has two clearly separated rental categories — each with different tax implications.
VV: Tourist Rental (Vivienda Vacacional)
Tourist rentals require a VV licence and are subject to strict regulations.
Taxes & Obligations:
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7% IGIC on all rental income
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Guest registration with the Police
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Licence number must appear in all listings
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Higher returns, but more regulation
LAU: Mid‑Term Rental (3–11 Months)
LAU rentals are allowed from day 1, without a VV licence.
Taxes & Advantages:
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No IGIC
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No tourist regulations
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Ideal for digital nomads, seasonal workers, remote workers
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Stable income, lower risk
Tax Differences Between VV and LAU
Example Calculation (2026)
VV – Tourist Rental
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Income: €20,000
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IGIC (7%): €1,400
LAU – Mid‑Term Rental
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Income: €20,000
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IGIC: €0
Important Notes for Landlords
Key Points
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VV without a licence is illegal
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LAU is always allowed
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IGIC applies only to VV
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Income tax applies in both models
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Non‑residents must file Modelo 210
Request the Tax Compendium 2026
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