Bed and breakfast lodging and IVA

Strange question. Each and every economic transaction is subject to taxes so why wouldn't B&Bs?

VAT (or IVA) for accommodation and restaurants is 10%, for books is 4% and for everything else is 21%.

For info on how Airbnb handles it: https://www.airbnb.com/help/article/436/what-is-vat-and-how-does-it-apply-to-me

IVA (Impuesto al valor agregado) is more commonly known by its English-language name VAT (Value-added tax).

VAT is always included in prices, it is never an "add-on". The law says prices must include all taxes and charges. Hotels, restaurants and other service industries are liable to VAT, as are most physical purchases. When you pay and get your receipt, it will say on the receipt how much of the bill is IVA/VAT.

In some circumstances it is possible to claim back VAT.
- You must be resident outside the EU.
- The goods must be exported unused and intact from the EU.
- You need the shop to fill out the paperwork, and get this stamped by customs when you leave the EU, certifying that the goods left the EU unused.
You cannot claim back VAT for accommodation, restaurants etc. because these are not exported, they are "consumed" in the EU.