This depends on your earnings as well as your ownership status.

As a resident and an individual, if you earned less than €30,000 in the previous year you won’t have to add IGIC. If you own your property with your spouse and only one of you registers to accept income, earning less than €30,000 the same rule will apply.

However, if you own your holiday rental property with someone else other than your spouse, for example, a sibling or a friend, you must both register and pay IGIC, even if you earned less than €30,000 in the previous year.