With the start of the year and the annual VAT declaration just around the corner, many companies take this time to review their spending policies and savings opportunities . One of the common areas where cost reductions are sought for Purchasing Departments and Travel Managers is employee accommodation for business trips .
This article explores different ways to optimize this expense, with particular attention to the fiscal and operational impact of the corporate apartment model. Specifically, we’ll look at how Apartool can contribute to savings on business trips through benefits like reduced VAT , tax deductions , and streamlined accounting .
January: the best time to review costs January marks a key checkpoint for many companies: the closure of the previous year’s financials and the filing of annual tax declarations. It’s the time to evaluate suppliers and adjust spending policies.
For corporate accommodation , this allows for:
Detecting unnecessary expenses or duplicated services. Identifying underutilized tax opportunities. Setting new efficiency targets for the upcoming year. A poorly managed accommodation model can lead to high VAT advances , fragmented accounting , and less budget control . In contrast, choosing the right supplier can translate into tangible savings.
Key ways to reduce accommodation costs in 2026 Accommodation expenses don't have to be set in stone. With proper management, savings can be found that bring benefits to the company. Corporate housing can help you achieve these savings.
More competitive rates for mid- to long-term stays When an apartment is rented for a long period of time, accommodation providers reduce costs related to contract management, check-ins and check-outs, and property maintenance. Additionally, they ensure the apartment remains occupied for an extended period. For these reasons, when apartments are rented for mid- to long-term stays, the costs are more competitive.
When is it beneficial to switch from a hotel to corporate accommodation?
For example, when the same person regularly travels to the same location. This is often the case for employees working from two company offices, or when there’s a specific project in a particular location and multiple employees travel there. In such cases, it can be advantageous to have some units near the workplace, which can be used by different team members. In these situations and others like them, there's no need to book a hotel for a few days when permanent corporate accommodation can meet these needs more competitively.
Tax benefits of corporate apartments Corporate tax deduction Accommodation expenses are deductible for the company under corporate tax. However, for these expenses to be deductible, they must be supported by an invoice issued with all the necessary details in the company’s name. If an employee fails to request an invoice, does not request it in the company’s name, or omits any relevant information, the invoice will not be deductible. The most common corporate tax rate in Spain is 25%, so any mistake in managing accommodation would result in a loss for the company equivalent to 25% of the cost.
This is one of the reasons why Apartool only works with companies. For a guest to book an apartment for themselves, they must have been authorized as a user of the platform by the account owner within the company, and all bookings are managed with complete visibility by Travel Managers or the appropriate responsible parties.
VAT Deduction When the accommodation provider operates under the General Regime and issues properly itemized invoices, VAT can be recovered in the monthly or quarterly tax settlements.
This means that the tax does not become an additional cost; instead, the company can offset all the VAT paid under this regime with the VAT collected from its services.
However, for this to work, the commercial and contractual relationship must be established between Apartool and the company (not the employee as an individual). That is, both the contract and the invoice must be addressed to the organization. By doing this, a real tax saving is generated, as the difference between the VAT paid and the VAT collected will be smaller, thus reducing the amount to be paid to the Tax Agency.
10% VAT rate According to current legislation, if the accommodation includes additional services such as regular cleaning, towel and sheet changes, customer service, or supplies, it is considered a hotel service. Therefore, a reduced VAT rate of 10% can apply (instead of the usual 21%).
This does not represent a saving in itself, as the VAT is recoverable through the declaration, but it reduces the cash flow advance in each settlement.
Accounting efficiency: one invoice for everything Beyond the tax savings, there is a key operational benefit: the simplification of accounting management .
Booking accommodation for just a few nights at a time generates increasing management costs. Each stay requires its own invoice to be accounted for, verification of correctness, managing various payments, etc. This results in:
Multiple invoices Increased administrative burden Higher risk of errors in reconciliations Difficulty in controlling budgets and justifying expenses during audits Apartool’s one-stop shop model allows all expenses for all stays to be concentrated into a single invoice . This not only saves time but also reduces indirect costs associated with internal management.
Practical example: a real savings case Let’s assume a company needs to accommodate an employee who will regularly work for 3 months (90 nights) in a new destination . The employee will work Monday to Friday. There are two possible scenarios:
Option A: hotel from Monday to Friday Average nightly rate : 150 €Number of nights : 65 nights (Monday to Friday during 90 days)Billing : 13 invoices to be accounted for, one for each independent stayEstimated internal administrative cost : 150 €Estimated total cost: 9,900 €
Option B: serviced apartment with Apartool Average nightly rate : 95 €Number of nights : 90 nightsBilling : One consolidated invoiceEstimated internal administrative cost : 50 €Estimated total cost after VAT deduction: 8,600 €
With Apartool, the company saves 1,300 €. This savings is due not only to a more competitive rate but also to reduced internal costs, which we summarize in this table:
Hotel Comparison Table
Hotel Option (A)
Hotel Option (B)
Price per night
150 €
95 €
Number of nights
65
90
Direct cost
9,750 €
8,550 €
Administrative cost
150 €
50 €
Invoicing
Multiple invoices
Single invoice
Total final cost
9,900 €
8,600 €
Best practices to maximize savings To ensure these advantages are realized, it's important to apply certain management criteria :
Verify that the accommodation meets the requirements for reduced VAT : regular cleaning, towel and sheet changes, supplies, 24/7 customer service, etc. Always request invoices with itemized VAT and issued under the General Regime. Prioritize contracting with a single provider to ensure consistency and accounting simplification. Plan ahead to avoid last-minute bookings and additional costs.Establish clear internal policies regarding the minimum length of stay, approved destinations, and recommended types of accommodation. Corporate accommodation is one of the most optimized areas within business travel. Not only because of the rates, but also due to its fiscal, accounting, and operational impact.
Apartool offers serviced apartments, centralized billing, and conditions tailored to the B2B environment, allowing Travel Managers to reduce overall expenses and improve budget control .
Frequently Asked Questions (FAQ) What requirements must accommodation meet to apply the reduced 10% VAT rate? To benefit from the reduced rate, the accommodation must include hotel-like services, such as regular cleaning, towel and sheet changes, basic supplies, customer service, etc. If these services are present and properly invoiced, the provider can legally apply the 10% VAT instead of the usual 21%.
Why is it important to have a single invoice? When accommodation, cleaning, and supplies are contracted separately, multiple invoices are received, sometimes even from providers without valid tax structures for deductions. This complicates accounting, increases the risk of errors, and requires more internal resources. With Apartool, everything is unified into one invoice: clear and deductible.
What’s the difference between a tourist apartment and a "serviced apartment"? A tourist apartment may lack professional services and continuous attention. A serviced apartment, like those offered by Apartool, is designed for business stays: it includes regular cleaning, technical support, functional furniture, and services tailored to the corporate environment.
Does this model also work for short stays? While the greatest benefit is gained with medium or long stays (over 15 days), Apartool's model is also useful for stays as short as one week. Especially if centralized management, traveler support, and optimized billing are required. Additionally, it offers more flexibility with cancellations and avoids deposits, which are common in traditional rentals.
What advantages does this offer to the Finance or Purchasing department? Fewer intermediaries, fewer invoices, lower fiscal risk, and more efficient reconciliations. All of this translates into time and cost savings. Additionally, having providers with clear, deductible billing improves tax compliance and reduces issues during audits.
