Rentals where owners provide hotel-style services, such as cleaning, laundry or restaurant facilities, will also be liable for the tax. This marks a change from previous rules, where holiday rentals that did not provide services typically associated with hotels were generally exempt from VAT.The change means some accommodation providers who have not charged the tax may now need to factor it into their prices, potentially pushing costs up for British holidaymakers. But it’s not all bad news for tourists. The impact will depend on whether the property falls within the new rules and how the owner chooses to handle the extra fees.Spain’s Government said the measures are intended to address housing pressures and the impact tourist accommodation has on the residential property market.