Short-term rental rules in Spain

Each autonomous community (Andalusia, Catalonia, Valencia, Madrid, the Balearic and Canary Islands…) has its own rules, register and number for tourist homes (vivienda de uso turístico). Get it before you list and show it on your listings. Many cities add their own zoning limits on top.

From July 2025, platforms required a national registration number. In May 2026 the Supreme Court annulled that national registry, ruling that registration belongs to the regions. Your regional number is what counts now. Follow updates, as the system may change again.

Since April 2025, starting a new tourist flat in a building needs the express approval of the owners' community by a 3/5 majority, and communities can restrict or ban tourist flats. Check your building's statutes before you start.

Barcelona plans not to renew its roughly 10,000 tourist-flat licences when they expire in November 2028, and the Constitutional Court has backed the Catalan rules. Other cities, such as Madrid, Málaga and Palma, limit new tourist flats in central areas.

Report every guest aged 14 or over to the Interior Ministry's SES.Hospedajes platform within 24 hours of arrival, with their ID and booking details. Keep the records for three years. Missing or wrong reports can be fined.

Many regions require official complaint forms (hojas de reclamaciones) and a sign with your registration number in the property. Check your region's rules.

Rental income is part of your personal income tax (IRPF). Holiday lets don't get the reduction that long-term housing rentals get.

Non-resident owners pay non-resident income tax (IRNR) with Modelo 210: 19% for EU and EEA residents, who can deduct expenses, and 24% for others.

Renting only the property is usually VAT-free, but adding hotel-like services (cleaning during the stay, breakfast, reception) can make it subject to 21% VAT.

Catalonia and the Balearic Islands charge a tourist tax per person per night, and other regions are discussing one. Check your region and city.

Since 20 May 2026, EU rules require platforms to show valid registration numbers where a registration scheme exists and to share booking data with the authorities. In Spain, registration now runs through the regional registries.