# Why do the figures from Airbnb, Booking and my manager not match? Which differences are normal, where to look and how to check the statement

> There is almost always an explanation: the guest pays more than you receive, the platform deducts its commission with VAT and each one counts by a different date (Booking by check-out, Airbnb by payout). Where to see the real data, how to cross-check it booking by booking and what you can demand from your manager.
>
> Topic: The manager · Reviewed: 2026-10-03 · URL: https://mipisoturistico.app/en/guides/why-do-the-figures-from-airbnb-booking-and-my-manager-not-match
> Published by Mi Piso Turístico (Torremolinos Gestión Vacacional), a holiday-rental management company on the Costa del Sol.

**Short answer:** the figures not matching **does not mean anyone has made a mistake**. There are three normal reasons. The first: the guest pays more than you receive. The second: the platform deducts its commission **with its VAT**. The third: **each one counts by a different date**. Booking invoices and pays **by check-out date**, while Airbnb pays **the working day after check-in** and reports to the Spanish Tax Agency **by payout date**. To check it, download the platform's data, put it **booking by booking** next to your manager's statement, using the same date criterion, and check that **the total for the year** matches. Whatever cannot be explained, ask your manager for it in writing: they are obliged to account for what they do with your money.

## Why don't the figures match if nobody has made a mistake?

Because each one shows a different amount for the same booking:

| Who | What figure it shows you |
|---|---|
| The listing, what the guest sees | The total price the guest pays |
| The platform's dashboard | What it pays you, already without its commission |
| The commission invoice | Only what the platform charges (with its VAT) |
| The manager's statement | What is yours after the management commission and cleaning |

Airbnb sums it up like this: «the total amount they pay will be higher than what you receive». Its own list of reasons for differences includes length-of-stay discounts, long stays paid monthly, VAT, currency conversion, the «adjustment fee» if you refunded money to a guest or cancelled a booking, and a co-host's share. Booking has its own list: deducted commissions, charges collected at the property, currency conversion, refunds processed after payout, no-shows and «Damage deposits», which are handled separately.

## How much do Airbnb and Booking deduct from each booking?

Airbnb is moving **all** hosts to a **single 15.5 % fee** paid by the host. For those using management software it was already compulsory. According to Airbnb, it applies to the nightly price **and to the charges you add**, such as cleaning, pets or extra guests. On top of that comes **21 % VAT** in Spain, which Airbnb **includes in the fee you see** and **deducts from your payout**. In practice it keeps almost **18.8 %** of what you charge for nights and cleaning.

If you work out 15.5 % in your head and it does not add up, it is almost always because of VAT ([what each platform charges](/guias/comisiones-booking-airbnb)).

On **Booking**, the commission is calculated on the booking plus additional charges, cleaning included. In addition, Booking says that, if you have not given it a valid EU VAT number, it adds VAT to its invoice. If Booking is the one collecting payment from the guest, it deducts the commission, the payment charge and that VAT from the transfer.

## Why do the figures change from month to month?

Because they do not all count by the same date:

| | Which date applies |
|---|---|
| **Booking, commission invoice** | Check-out: it includes «all bookings where the guest checked out the previous month» |
| **Booking, payout by transfer** | After check-out: daily, every Thursday or on the 1st of each month, depending on your settings. The bank can take up to 10 days |
| **Airbnb, payout** | For most stays of 27 nights or fewer, «before the end of the working day after the scheduled check-in date»; stays of 28 nights or more, month by month |
| **Reporting to the Tax Agency (DAC7)** | The quarter in which it was paid. Booking warns that it uses the check-out date because it does not always see the payment date |

**Settling by check-out date is common and makes sense**: it is the criterion Booking invoices by, and until check-out the final amount is not known. Booking allows 48 hours after check-out to mark a no-show or a change. The consequence is that a booking that starts in one month and ends in the next will appear in different months depending on where you look. **Month by month they need not match; the year's total should**, except for stays that span 31 December.

## Where do I see the real data on Airbnb?

- **Earnings dashboard**: Today > Menu > Earnings. Airbnb produces monthly and annual summaries with «gross earnings, adjustments, host service fee, taxes withheld and total net amount», in PDF.
- **Spreadsheet**: in Earnings, go to Upcoming or Paid, filter listings and dates and click «Get your report». It gives you a CSV.
- **VAT invoices for the fee**: Menu > Account settings > Taxes > Tax documents > Invoices, by month. **Only those from the last 12 months are there**: download them every year, as you will need them for your tax return.

## And on Booking?

In the extranet, the tab is called **Finance**:

- **Invoices** (or **Documents and invoices**, if you use Payments by Booking.com): on each invoice, «View statement» shows you which bookings it includes. You can see invoices going back up to five years.
- **Reservation statements**: choose the period and download it with «Download XLS» or «Download CSV», with the commission for each booking.
- **Payout information**: the monthly total of the transfers and the breakdown by booking.
- In the **Reservations** tab, the «Commission and charges» column gives the amount for each booking.

## How do I check my manager's statement?

1. **Ask for the statement broken down booking by booking**: booking code, dates, platform amount, cleaning, management commission and expenses.
2. **Download the report for the same period** on each platform, following the steps above.
3. **Use the same date as the manager.** If they settle by check-out, on Booking use the reservation statement for the invoice month. On Airbnb, look at each booking's dates, not the payout date.
4. **Cross-check by booking code.** Every booking on the platform must be in the statement, and vice versa.
5. **Explain every difference** with the list of reasons above: cancellation, refund, adjustment, no-show, currency.
6. **Check the management commission.** In our case it is 15 % + VAT on what the owner receives from the platforms, not counting cleaning. Yours has to be written in your contract ([What commission does a manager charge?](/guias/que-comision-cobra-un-gestor)).
7. **Add up the whole year** and compare it with Airbnb's annual summary and with Booking's invoices.

## What can I demand from my manager?

**That they account to you, in detail.** Whoever manages on your behalf acts as your agent (mandatario), and the Civil Code is clear: «Every agent is obliged to account for their dealings and to pay the principal whatever they have received by virtue of the mandate» (art. 1720). You can ask for:

- **The statement booking by booking** and invoices for every expense.
- **To see your bookings on the platform.** If the listings are in your name, the account is yours. On Booking, the «primary account» is linked to the partnership agreement, and only whoever holds it can access the agreement. If they are in the manager's name, access depends on what the contract says. The differences are in [Whose name should the listings be in?](/guias/quien-es-titular-del-anuncio).
- **Whatever your contract says** about frequency, content of the statement and access to the data ([The contract with the manager](/guias/contrato-de-gestion)).

## How does this square with what the Tax Agency knows?

The platforms report every year what they have paid you, under the European **DAC7** directive ([how it works](/guias/plataformas-informan-a-hacienda)). Three things to bear in mind:

- **What is reported is what you were paid, already net of commissions.** The rules define «consideration» as the compensation «net of any fees, commissions or taxes withheld or charged» by the platform (annex to Royal Decree 117/2024). The commissions are reported **separately**. Airbnb confirms it: it reports the amount paid «less fees and taxes».
- **It goes by payment quarter.** Booking uses the check-out date.
- **They have to send you the data.** The platform must provide it to you «by 31 January» of the following year (Directive 2021/514, annex V). Booking sends a summary before filing it. On Airbnb, the data is in the Taxes tab, and what is reported is based on the Payments & payouts tab.

If the listings belong to the manager, the platform reports on them, not on you.

## When is it a warning sign?

When the difference **cannot be explained** by any of the above. For example: a booking that is on the platform but not in the statement, a cleaning charge or an expense without an invoice, a statement that only gives a total, or a manager who will not let you see the bookings. Ask for it in writing and with a date. If it is not corrected, see [Signs of a bad manager](/guias/senales-de-un-mal-gestor).

## What we do

We settle **by check-out date**, the same criterion Booking uses to invoice its commission, and the listings are in the owner's name whenever possible: that way they can check every booking in their own account.

## Sources

- [Airbnb: service fees (split fee and single fee; VAT is included in the fee shown) (in Spanish)](https://www.airbnb.es/help/article/1857)
- [Airbnb: move to the single 15.5 % fee, which also applies to cleaning (July 2026)](https://www.airbnb.com/resources/hosting-homes/a/simplifying-service-fees-on-airbnb-771)
- [Airbnb: how to calculate your payout and why the payout does not match the price (in Spanish)](https://www.airbnb.es/help/article/459)
- [Airbnb: when you will get your payout (in Spanish)](https://www.airbnb.es/help/article/425)
- [Airbnb: download your earnings (dashboard, reports and CSV) (in Spanish)](https://www.airbnb.es/help/article/3632)
- [Airbnb: how to find your VAT invoice (in Spanish)](https://www.airbnb.es/help/article/438)
- [Airbnb: exchange of tax information under DAC7 (in Spanish)](https://www.airbnb.es/help/article/3268)
- [Booking.com Partner Hub: understanding your commission (monthly invoice by check-out date) (in Spanish)](https://partner.booking.com/es/ayuda/comisi%C3%B3n-facturas-e-impuestos/comision/c%C3%B3mo-funciona-nuestra-comisi%C3%B3n)
- [Booking.com Partner Hub: how to review your reservation statements (in Spanish)](https://partner.booking.com/es/ayuda/comisi%C3%B3n-facturas-e-impuestos/facturas/c%C3%B3mo-revisar-tus-informes-de-reservas)
- [Booking.com Partner Hub: Payments by Booking.com (why the payout is lower than the booking price) (in Spanish)](https://partner.booking.com/es/ayuda/condiciones-pagos/productos-pago/pagos-mediante-bookingcom-preguntas-frecuentes)
- [Booking.com Partner Hub: payouts by bank transfer and payout schedule (in Spanish)](https://partner.booking.com/es/ayuda/comisi%C3%B3n-facturas-e-impuestos/productos-pago/pagos-por-transferencia-bancaria-al-usar-los)
- [Booking.com Partner Hub: all about the DAC7 directive (in Spanish)](https://partner.booking.com/es/cumplimiento/declaracion-fiscal/todo-lo-que-necesitas-saber-sobre-la-directiva-dac7)
- [Royal Decree 117/2024, annex (definition of consideration) and new article 54 ter of the Tax Management and Inspection Regulation (BOE, in Spanish)](https://www.boe.es/buscar/act.php?id=BOE-A-2024-1771)
- [Directive (EU) 2021/514 (DAC7), annex V, section III, paragraph A.5: information to the seller before 31 January (OJEU in the BOE, in Spanish)](https://www.boe.es/buscar/doc.php?id=DOUE-L-2021-80368)
- [Civil Code, article 1720: the agent must account for their dealings (consolidated text, BOE, in Spanish)](https://www.boe.es/buscar/act.php?id=BOE-A-1889-4763)