A clear guide with the confirmed dates and a 60-second test. Most private landlords don't need Verifactu, and here is why.
Last reviewed: 9 June 2026, under Royal Decree 1007/2023 and the postponement in Royal Decree-law 15/2025.
Short answer
If you rent as a private individual and declare the income as property capital income (the usual case), you are not required to use Verifactu just because you rent. The obligation only reaches those who rent through a company, those taxed as an economic activity (with at least one full-time employee) and tourist rentals with hotel-type services.
And even if it did apply to you, there is no rush in 2026: the obligation does not start until 1 January 2027 for companies and 1 July 2027 for everyone else.
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Indicative only. It does not replace advice from a tax adviser for your specific case.
Your profile decides. These are the most common situations among landlords in Spain.
| Landlord profile | Verifactu? |
|---|---|
| Private individual, 1 long-term residential rental | NO |
| Private individual renting rooms or coliving | NO |
| Seasonal rental of a home (no services) | NO |
| Tourist-use home without hotel-type services | NO |
| Tourist-use home with hotel-type services | YES |
| Renting through a company (SL) | YES |
| Private individual with at least one full-time employee | YES |
The "yes" applies when you also issue invoices with software. Anyone who only hands out receipts generates no invoicing records.
Verifactu was approved in Royal Decree 1007/2023, but its entry into force has been postponed twice. These are the dates in force as of June 2026.
Companies (Corporate Income Tax)
1 January 2027
Before that date, companies' invoicing systems must be compliant.
Self-employed and others (IRPF with economic activity, non-resident income tax with a permanent establishment)
1 July 2027
This includes landlords whose rental is taxed as an economic activity.
Important: Royal Decree-law 15/2025 postponed the deadlines (they used to be 2026), but it did not remove the rule or change who it affects. Anyone outside the scope stays outside it in 2027.
Many software pages imply that, if you issue an invoice, you are already required to use Verifactu. That is not true. The obligation to issue an invoice (a VAT matter) and the Verifactu obligation (an invoicing-systems matter) are two separate things.
The clearest case: a private individual renting a commercial premises to a business must issue an invoice with VAT and apply a withholding, but is not subject to Verifactu as long as the rental remains property capital income (no company and no full-time employee). Charging VAT does not turn it into an economic activity for IRPF.
In one sentence
Verifactu does not depend on having a flat rented out or on issuing the odd invoice: it depends on being a company or on your rental being an economic activity. Anyone selling you software "because you rent" is overselling an obligation you probably don't have.
As long as it is residential rent without hotel-type services, it is property capital income: no Verifactu. If you add cleaning during the stay, reception or linen, it may become an economic activity.
A home rented out by the month to a student or a relocated worker stays VAT-exempt and is documented with a receipt. It creates no Verifactu obligation.
If you only hand over the keys and clean between stays, it is VAT-exempt residential rent. You issue no VAT invoice and fall outside Verifactu.
If you provide hotel-like services, it is taxed at 10% VAT and is an economic activity. Here it does apply: if you invoice with software, it must be Verifactu (deadline 1 July 2027).
imotrack is built for the private investor managing between 1 and 20 properties, exactly the profile that in most cases does not need Verifactu.
And if your case is one of those that are covered (a company or an economic activity), you will know early, with plenty of time before 2027.
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It is the Spanish Tax Agency framework, set by Royal Decree 1007/2023, requiring invoicing software to guarantee that invoices cannot be altered. Each invoice carries a QR code and, in the Verifactu mode, is sent to the tax office.
If you rent as a private individual and declare it as property capital income, no. The obligation, for those it affects, does not start until 2027.
Residential rent is VAT-exempt and is usually documented with a receipt, not an invoice. Only renting commercial premises to businesses requires a VAT invoice.
You must issue a VAT invoice and apply a withholding, but that alone does not make you subject to Verifactu. You only are if you rent through a company or your rental is an economic activity.
When you have at least one full-time employee under an employment contract dedicated to managing it (Article 27.2 of the IRPF Act), or when you provide hotel-type services in tourist rentals.
Not because of the number. Ten flats without a full-time employee are still property capital income. What counts is the structure, not the quantity.
Keeping your receipts by hand or with a simple template does not make you a user of an invoicing system. Do watch out, though, for spreadsheets that generate and store invoices as if they were software.
That is your gestor's obligation for their own invoices, not yours. They are separate things.
They have already been postponed twice (most recently by Royal Decree-law 15/2025). As of June 2026, the dates in force are 1 January and 1 July 2027. It is unwise to count on a third postponement.
imotrack is not an invoicing system: it organises your rentals and prepares your tax information. Most private investors do not need Verifactu, which is why we don't sell it to you.
This guide is based on published legislation. For your specific case, always consult a tax adviser.
imotrack brings together income, expenses and contracts for all your properties and prepares the export your gestor needs. Free during the beta.
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