IGIC: 7% of headline (the Canaries indirect tax)
The Canaries levy the IGIC in place of mainland Spanish VAT, and accommodation is taxed at the general 7% rate. On a €30,000 weekly headline, the IGIC line is €2,100. On an €85,000 Christmas headline, €5,950. At less than a third of the 21% IVA you would pay on the mainland, this is the single biggest structural reason a Canaries week undercuts a Mallorca or Marbella week of the same quality.
Tourist tax: none archipelago-wide (2026)
As of 2026 the Canary Islands do not apply a general regional tourist tax. The town of Mogán on Gran Canaria introduced a municipal levy of €0.15 per person per night, the first in the archipelago, and a wider ecotax is under discussion but is not law. For a Tenerife or Lanzarote villa there is no per-night levy to budget. We flag this line because it is changing; confirm the position for your island at the time of booking.
Service or agency fee: 0 to 12% (operator-dependent)
The market splits. The Abama Residences desk and the larger portfolios fold a management or concierge fee of 8 to 12% into the booking. Direct owners and smaller agencies often run zero and bill concierge time as used. Verify the line on the contract; it is the variable that moves the all-in figure most between two superficially similar quotes.
Staff: housekeeping included, cook usually extra
The standard Canaries luxury villa includes a daily or every-other-day housekeeper, a gardener, and pool maintenance in the headline. A daytime cook is included on roughly 40 percent of the editorial-list trophy inventory and added separately on the rest. The Abama and Guía de Isora estates also include a concierge and, on the largest, a butler. Verify the staff bench in writing.
Evening chef: €450 to €950 per service plus food at cost
An independent evening chef runs €450 to €950 per service plus food at cost for ten. Tenerife’s fine-dining bench is stronger than the islands’ reputation suggests, thanks to M.B. by Martín Berasategui and El Rincón de Juan Carlos at the Abama and Adeje resorts. Food cost lands at €70 to €150 per person depending on protein (local vieja and cherne fish, Canarian black pork, Galician beef, papas arrugadas con mojo). The Christmas lead time runs six to ten weeks.
Restaurant nights: €60 to €240 per head
M.B. by Martín Berasategui at the Abama (two Michelin stars) runs €190 to €240 per head before wine and is the canonical Tenerife dinner. El Rincón de Juan Carlos (two stars, La Caleta) runs €160 to €220. Nub at the Bohemia runs €120 to €170. Sobremesa and the Adeje beach-club rooms run €60 to €110. A family of eight at M.B. with wine lands between €1,900 and €2,600. The M.B. reservation lead time runs four to eight weeks in winter.
Boat charter and whale-watch: €900 to €6,500 per day
The waters off the Tenerife southwest hold a resident population of pilot whales and dolphins year-round, which makes the whale-and-dolphin charter the canonical Canaries day out. A catamaran charter from Puerto Colón runs €900 to €2,400 with crew. A 40 to 50-foot motor yacht for a La Gomera-and-Los-Gigantes day runs €2,800 to €4,500. A larger yacht for a full inter-island day runs €4,500 to €6,500 plus fuel. The Los Gigantes cliffs are the canonical backdrop.
SUV rental: €60 to €160 per day
An SUV rental runs €60 to €160 per day, cheaper than most European luxury markets because the islands run a competitive rental sector. Tenerife’s motorway network on the south is fast and modern; the drive to Teide National Park and the green north is the one long day out. Self-drive is the working pattern. A second SUV for the week runs €350 to €900.
TFS (Tenerife South) transfers: €60 to €160 each way (V-Class)
TFS serves the luxury southwest. A V-Class or SUV from TFS to Costa Adeje runs €60 to €120 each way (20 to 30 minutes). TFS to the Guía de Isora and Abama corridor runs €90 to €160 (35 to 45 minutes). The northern airport, TFN, is the wrong arrival point for a southwest villa. On Gran Canaria, LPA to Maspalomas runs €70 to €130. Most luxury villas include the arrival transfer.
Pre-stock and provisioning: €600 to €2,000
Arrival provisioning runs €600 to €950 for a family of six and €1,200 to €2,000 for a group of twelve, coordinated through the Hiperdino and El Corte Inglés in Costa Adeje. Wine is inexpensive and good: the local Tenerife volcanic-soil reds (Listan Negro, the Tacoronte-Acentejo appellation) are a genuine line worth using, at €12 to €35 per bottle for serious bottles.