Holiday Rental in Spain: Licenses, Rules and Requirements 2025
Do you dream of financing your Spanish holiday home through rental on Airbnb or Booking.com? You're not alone. Thousands of foreign property owners supplement their finances by renting out their Spanish holiday home when they're not using it themselves.
But in recent years, the rules have been tightened dramatically. Where it was once relatively easy to post a listing on Airbnb, legal rental now requires a series of permits, licenses, and approvals. Illegal rental can cost you fines up to €600,000 in extreme cases—and commonly €10,000-40,000 for typical violations.
This comprehensive guide gives you the complete overview of:
- When your property may be rented AT ALL
- What licenses and permits you need
- Regional differences (Andalusia, Valencia, Catalonia, etc.)
- Tax obligations
- Consequences of illegal rental
- Alternatives to short-term rental
The New Reality: Strict Rules from 2023-2025
Why Have the Rules Become Stricter?
Spain has experienced an explosion in tourism and short-term rental through platforms like Airbnb. In popular destinations like Barcelona, Malaga, Valencia, and the Balearic Islands, this has led to:
| Issue | Impact | |-------|--------| | Housing shortage for locals | Long-term rentals converted to tourist rental | | Price increases | Rents have risen dramatically | | Neighborhood deterioration | "Hotelization" of residential areas | | Noise nuisance and disturbances | Neighbor complaints about partying tourists |
Political Reaction:
- New strict laws at both national and regional levels
- Requirements for licenses and registration
- Homeowner associations given the right to ban rentals
- Stricter enforcement and higher fines
Result: It has become significantly harder (but not impossible) to rent legally. At the same time, the risk of illegal rental has increased markedly.
What Counts as "Tourist Rental"?
Tourist rental (vivienda turística or vivienda de uso turístico) is generally defined as:
- Rental of the entire property (not just a room)
- To tourists/guests
- For shorter periods (typically under 30 days, some places under 2 months)
- For profit
- Repeatedly (not just once)
Important Nuances:
- Rental to the same tenant for over 30 days typically does NOT count as tourist rental
- Rental without payment (to family/friends) is normally OK
- A single rental may be legal, but repeated rental requires a license
Step 1: Check If Your Property Can Be Rented
Before you even begin the process of applying for licenses, you must ensure that your property actually MAY be rented.
Homeowner Association Approval - NEW CRITICAL REQUIREMENT
Law Change 2023: A new law (Ley de Vivienda) gave homeowner associations the right to ban or restrict tourist rental.
What Does This Mean?
Your Comunidad de Propietarios (homeowner association) can now:
- Ban tourist rental completely
- Limit the number of units that may be rented
- Set special requirements (soundproofing, deposit, etc.)
Requirements for the Decision:
- Requires 3/5 majority at the general meeting
- Must be incorporated into the association's bylaws (estatutos)
- Only applies prospectively (existing legal rentals can normally continue)
⚠️ IMPORTANT: Check BEFORE you buy! If you're considering buying a holiday home for rental purposes:
- Request a copy of the homeowner association's bylaws (estatutos)
- Read minutes from recent general meetings (actas de junta)
- Ask explicitly: May the property be rented for tourism?
- Get it confirmed in writing
Many buyers discover too late that the homeowner association has banned rental. You cannot demand this be reversed, and your investment may be lost.
Zone Restrictions and Local Plans
In addition to homeowner association rules, there may be municipal or regional zoning regulations that restrict or prohibit tourist rental.
Examples of Restrictions:
| Location | Restrictions | |----------|--------------| | Barcelona | Near-total stop for new tourist licenses since 2016; only specific zones allow applications | | Palma (Mallorca) | Ban on tourist rental in city center apartments; only single-family houses and specially approved buildings | | Seville | Certain historic districts have restrictions; maximum number of licenses per block | | Málaga | No new licenses in center; restrictions in popular zones like Málaga Este |
How to Check:
- Contact your municipality's tourism office (departamento de turismo)
- Check the municipality's website for rules on viviendas turísticas
- Some municipalities have online maps with permitted/not-permitted zones
- Ask a local gestor or lawyer
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Step 2: Apply for Tourist License
If your property MAY be rented (approved by homeowner association and not in a prohibited zone), the next step is to apply for the required tourist license.
What is the Tourist License?
The tourist license is an official permit from your regional government to operate tourist rental.
The Name Varies by Region:
| Region | License Type | |--------|--------------| | Andalusia | VFT (Vivienda con Fines Turísticos) | | Valencia | VT (Vivienda Turística) | | Catalonia | HUTB/HUT (Habitatge d'Ús Turístic) | | Balearic Islands | VT/ETV (Estancia Turística en Vivienda) | | Canary Islands | VV (Vivienda Vacacional) | | Madrid | VUT (Vivienda de Uso Turístico) | | Murcia | VUT |
The License Number (e.g., VFT/MA/12345) must:
- Appear in all advertisements (Airbnb, Booking.com, etc.)
- Be displayed at the property entrance
- Be stated on rental contracts
Requirements for the Property
To get a tourist license, your property must meet a number of minimum requirements. These vary slightly between regions, but general requirements include:
Basic Requirements:
- ✅ Year-round dwelling with valid cédula de habitabilidad (habitability certificate)
- ✅ Owned by applicant (or rented with landlord's written permission)
- ✅ Correctly registered in Catastro and land registry
- ✅ No illegal extensions or modifications
Technical Requirements:
- ✅ Air conditioning (cooling function) - mandatory May-September
- ✅ Heating - mandatory October-April
- ✅ Fully furnished including beds, linens, dishes
- ✅ Functional kitchen with refrigerator, stove, sink
- ✅ Full bathroom with shower/bathtub, toilet, sink
Safety:
- ✅ First aid kit
- ✅ Fire extinguisher
- ✅ Smoke alarm
- ✅ Security doors (in some regions)
Guest Information:
- ✅ Tourist information about the area
- ✅ House rules in Spanish and English (minimum)
- ✅ Complaint book (Hoja de reclamaciones)
- ✅ Emergency procedures
Hygiene:
- ✅ Professional cleaning between guests
- ✅ Clean linens for each guest
Application Process - General Overview
Although the process varies between regions, most follow this pattern:
| Step | Timeline | Description | |------|----------|-------------| | 1. Preparation | 2-4 weeks | Gather all necessary documents; ensure property meets all requirements; take professional photos | | 2. Application | 1 day | Complete application online or via gestor; upload documents; pay fee (€50-150 typical) | | 3. Processing | 1-3 months | Authorities review application; possible property inspection; opportunity to correct deficiencies | | 4. Approval | - | Receive license with unique number; register with tourism registry; can now advertise legally | | 5. Ongoing Compliance | Continuous | Renew license (if required); comply with all rules; update upon changes |
Required Documents (Typical List)
Personal Documents:
- □ Copy of your NIE or DNI
- □ Power of attorney (if using a gestor)
Property Documents:
- □ Escritura (deed) as proof of ownership
- □ Nota Simple from land registry (max 3 months old)
- □ Cadastral reference from Catastro
- □ Planos (floor plans) of the property
- □ Cédula de habitabilidad (habitability certificate)
Homeowner Association Documents:
- □ Confirmation from homeowner association that rental is permitted
- □ Copy of bylaws (estatutos)
Insurance:
- □ Liability insurance (seguro de responsabilidad civil) - often requires minimum €150,000-300,000 coverage
Technical Documents:
- □ Energy certificate (certificado de eficiencia energética)
- □ Certificate for correct installation of gas/electricity (if relevant)
Photo Documentation:
- □ Photos of all rooms
- □ Photo of air conditioning
- □ Photo of fire extinguisher and first aid kit
Regional Differences - Overview
Rules vary significantly between Spain's autonomous regions. Here's an overview for the most popular areas:
Andalusia (Costa del Sol, Costa de la Luz)
| Aspect | Details | |--------|---------| | License Type | VFT (Vivienda con Fines Turísticos) | | Characteristics | Relatively liberal legislation; mandatory registration in tourism registry; A/C and heating required | | Authority | Junta de Andalucía - Consejería de Turismo | | Application | Online via SITA system | | Fee | Approx. €50 | | Processing Time | 1-2 months | | Renewal | Not necessary (license valid until revoked) | | Restrictions | Málaga center: limited new licenses; Seville center: special zones; Marbella: reasonably accessible | | Fines | €150-450,000 depending on severity |
Valencia Region (Costa Blanca)
| Aspect | Details | |--------|---------| | License Type | VT (Vivienda Turística) | | Characteristics | Stricter than Andalusia; separate entrance required; minimum 2 bedrooms for apartments | | Authority | Generalitat Valenciana - Agència Valenciana del Turisme | | Fee | Approx. €60 | | Processing Time | 2-3 months | | Renewal | Every 5 years | | Restrictions | Valencia city: very limited; Benidorm: separate rules; Altea, Calpe, Dénia: moderately accessible | | Fines | €2,000-600,000 |
Catalonia (Costa Brava, Barcelona)
| Aspect | Details | |--------|---------| | License Type | HUT (Habitatge d'Ús Turístic) | | Characteristics | Very strict legislation; Barcelona nearly closed for new licenses; requires energy rating E or better | | Authority | Generalitat de Catalunya | | Fee | Approx. €100 | | Processing Time | 3-4 months | | Renewal | Permanent (but can be revoked) | | Restrictions | Barcelona: moratorium since 2016 - nearly impossible; Sitges, Girona: very tight; Costa Brava (small towns): more accessible | | Fines | €3,000-600,000 |
Balearic Islands (Mallorca, Ibiza, Menorca)
| Aspect | Details | |--------|---------| | License Type | ETV (Estancia Turística en Vivienda) | | Characteristics | Very strict; annual moratorium in certain periods; only single-family houses on Mallorca; minimum distance between tourist properties | | Fee | Approx. €100 | | Processing Time | 2-3 months | | Renewal | Every 5 years | | Restrictions | Palma: only single-family houses, not apartments; Ibiza: strict restrictions; minimum 5-7 day rental in high season | | Fines | €4,000-400,000 |
Canary Islands (Tenerife, Gran Canaria, Lanzarote)
| Aspect | Details | |--------|---------| | License Type | VV (Vivienda Vacacional) | | Characteristics | Must not be in tourist zones with hotels; must be in residential zones | | Fee | Approx. €50 | | Processing Time | 1-2 months | | Restrictions | Tenerife south (tourist zones): very difficult; Gran Canaria (Maspalomas etc.): restrictions; Lanzarote, Fuerteventura: more accessible | | Fines | €2,000-400,000 |
Step 3: Tax Obligations
When you rent out your Spanish holiday home, you get a number of new tax obligations—both in Spain and your home country.
Spanish Tax on Rental Income
As a non-resident who rents out property, you must pay Spanish tax via Modelo 210 - quarterly!
| Taxpayer | Tax Rate | |----------|----------| | EU Citizens | 19% | | Non-EU Citizens | 24% |
Tax Base: For EU citizens, you can deduct actual expenses (up to 50% of income):
Net Rental Income = Gross Income - Deductible Expenses
Tax = Net Rental Income × 19%
Deductible Expenses (up to 50% of income):
- IBI (property tax)
- Homeowner association fees (gastos de comunidad)
- Water, electricity, gas
- Insurance
- Repairs and maintenance
- Cleaning between guests
- Platform fees (Airbnb commission, etc.)
- Gestor fees
- Furniture depreciation (with documentation)
Example:
Gross Income (annual): €15,000
Platform fees (Airbnb 14%): -€2,100
Cleaning: -€1,500
Homeowner association: -€800
IBI: -€400
Insurance: -€300
Electricity, water: -€600
Maintenance: -€500
Total expenses: -€6,200
Net income: €8,800
Tax (19%): €1,672 annually
Modelo 210 - Quarterly Filing
Deadlines: | Quarter | Filing Deadline | |---------|-----------------| | Q1 (Jan-Mar) | April 20 | | Q2 (Apr-Jun) | July 20 | | Q3 (Jul-Sep) | October 20 | | Q4 (Oct-Dec) | January 20 (next year) |
💡 Strong Recommendation: Use a gestor or asesor fiscal for this. It costs €50-100 per quarter but ensures correct filing and maximizes your deductions.
VAT (IVA) on Rental?
General Rule: Holiday home rental is VAT exempt.
Exception: If you provide hotel-like services (daily cleaning, breakfast, concierge), it may become VAT-liable. This is rare for private landlords.
Home Country Tax on Spanish Rental Income
If you're fully tax liable in your home country, you must also report your Spanish rental income there.
Double Taxation? No! Most countries provide relief for Spanish tax paid (credit method). You pay the highest rate, but not double.
Platforms: Airbnb, Booking.com, etc.
License Number Requirement in Listings
Legal Requirement in All Regions: You MUST show your license number (e.g., VFT/MA/12345) in your listing.
| Platform | Requirements | |----------|--------------| | Airbnb | "License number" or "Registration number" field must be filled correctly; Airbnb checks and can remove listings without valid number | | Booking.com | Similar requirements; platforms are required to enforce this |
Consequence of Missing Number:
- Listings can be removed
- Fines from authorities
- Platforms report to authorities (in some regions)
Reporting Obligation to Authorities
In several regions, you must report guest information to the police.
What Must Be Reported:
- Guest's full name
- Nationality
- Passport number
- Check-in and check-out date
Deadline: Typically within 24 hours of arrival
What Does It Cost to Become Legal?
Let's be honest: Operating legal tourist rental costs money. Here's a realistic overview:
One-Time Expenses (First Time)
| Expense | Estimate | |---------|----------| | Lawyer/gestor (help with application) | €300-800 | | License fee (regional authority) | €50-150 | | Air conditioning (if not already installed) | €500-1,500 | | Fire extinguisher, first aid kit | €50-100 | | Smoke alarm | €20-50 | | Professional photos | €100-300 | | Liability insurance (first year) | €150-300 | | Energy certificate (if needed) | €150-300 | | Total one-time cost | €1,320-3,500 |
Annual Operating Expenses
| Expense | Estimate | |---------|----------| | Gestor (quarterly Modelo 210) | €200-400/year | | Liability insurance | €150-300/year | | Platform fees (Airbnb/Booking 14-18%) | 14-18% of income | | Cleaning (between each guest) | €50-80 per guest | | Linen washing/changing | €15-25 per guest | | Maintenance (ongoing repairs) | €500-1,000/year | | Utilities (electricity, water - guests use more) | €600-1,200/year |
Consequences of Illegal Rental
Many think: "What's the real risk? Can they even discover it?"
The truth is: Yes, they can—and they do.
How Is Illegal Rental Discovered?
| Method | Description | |--------|-------------| | Platform Control | Airbnb and Booking.com are required to check license numbers; in some regions they report directly to authorities | | Neighbor Reports | Neighbors are often the first to report, especially with noise issues or many changing guests | | Active Inspections | Tourism inspectors patrol popular areas; check online listings against license registries | | Data Checks | Cross-references between Catastro, homeowner association registries, and tourism registries |
Fines and Sanctions
| Violation | Classification | Typical Fine | |-----------|----------------|--------------| | Rental without license | Serious | €10,000-40,000 | | Rental despite ban (homeowner association/zone) | Very serious | €20,000-100,000 | | False information in application | Very serious | €20,000-100,000 | | Lack of hygiene or safety | Serious | €4,000-40,000 | | Not displaying license number | Minor | €2,000-4,000 | | Not reporting guests | Minor | €300-3,000 | | Exceeding max. capacity | Serious | €6,000-40,000 |
Repeated Violations:
- Fines doubled or tripled
- Permanent ban from applying for license
- Legal liability for accidents
Extreme Cases:
- Fines up to €600,000 are possible (but rare)
- This is for repeated, serious violations with large commercial activity
Alternative: Long-Term Rental
If the strict rules for tourist rental deter you, long-term rental may be an alternative.
What Is Long-Term Rental?
- Lease contract for minimum 12 months (in practice often 11 months + renewal)
- For permanent residence (not vacation)
- With standard lease contract (contrato de arrendamiento)
Advantages of Long-Term Rental
| Category | Advantages | |----------|------------| | Fewer Rules | No tourist license required; no homeowner association approval needed; no A/C/heating requirements; simpler administration | | Stable Income | Guaranteed monthly payment; less work with bookings; less wear (same tenant) | | Tax | Annual filing (not quarterly); often larger deductions (60% standard deduction for non-residents) |
Disadvantages of Long-Term Rental
| Category | Disadvantages | |----------|---------------| | Lower Income | Long-term rent: €600-1,000/month vs. tourist rental often 2-3× more per month | | Tenant Protection | Difficult to get tenant to leave (strong tenant protection in Spain); if tenant doesn't pay, can take 6-12 months to get eviction order | | Limited Personal Use | You cannot use the property when you want; typically only between tenancy periods |
Checklist: Before You Rent
Use this checklist to ensure you do things correctly:
☐ Phase 1: Investigate If It's Possible
- [ ] Read homeowner association bylaws (estatutos)
- [ ] Get confirmation that rental is permitted (in writing)
- [ ] Check municipal zone restrictions
- [ ] Contact municipality's tourism office
☐ Phase 2: Prepare the Property
- [ ] Install air conditioning (cooling)
- [ ] Install heating system
- [ ] Purchase fire extinguisher and first aid kit
- [ ] Install smoke alarm
- [ ] Improve property to "guest-ready" standard
- [ ] Take professional photos
☐ Phase 3: Obtain Documents
- [ ] Escritura (deed)
- [ ] Nota Simple (from land registry)
- [ ] Cédula de habitabilidad (habitability certificate)
- [ ] Energy certificate
- [ ] Cadastral reference
- [ ] Floor plans (planos)
- [ ] Confirmation from homeowner association
☐ Phase 4: Apply for License
- [ ] Complete application (or let gestor do it)
- [ ] Upload all documents
- [ ] Pay fee
- [ ] Wait for approval
- [ ] Receive license number
☐ Phase 5: Establish Insurance
- [ ] Take out liability insurance (min. €150,000-300,000)
- [ ] Check that insurance covers tourist rental
☐ Phase 6: Create Listings
- [ ] Create profile on Airbnb/Booking.com
- [ ] Upload photos
- [ ] Write description
- [ ] IMPORTANT: Enter license number correctly
- [ ] Set prices
☐ Phase 7: Administration
- [ ] Find reliable cleaning service
- [ ] Organize key handover (lockbox/in person)
- [ ] Set up system for guest reporting
- [ ] Get gestor to handle Modelo 210
- [ ] Prepare house rules and welcome guide
☐ Phase 8: Ongoing Compliance
- [ ] Quarterly Modelo 210 filings
- [ ] Guest reporting to police (within 24 hours)
- [ ] Compliance with max. capacity
- [ ] Cleaning after each guest
- [ ] Regular maintenance
Conclusion
Legal rental of a holiday home in Spain in 2025 is possible, but requires preparation and compliance with many rules.
Key Points:
- Check first: May your property even be rented? (Homeowner association + zone rules)
- Get license: Apply for the correct tourist license for your region
- Meet requirements: Air conditioning, heating, safety, documents
- Compliance: Quarterly tax, guest reporting, correct advertising
- Costs: Be realistic—it costs €1,500-3,500 to start, plus ongoing expenses
Is It Worth It?
- ✅ Yes, if your property can get a license and you can achieve high occupancy
- ✅ Yes, if you professionalize it and use gestor/property manager
- ❌ No, if the homeowner association has banned it or you're in a restricted zone
- ❌ No, if you're not willing to follow all rules (the risk is too great)
The Alternative: Long-term rental provides lower income but much less administrative hassle and no risk of large fines.
Frequently Asked Questions
May I rent out my holiday home without a tourist license just a few weeks per year?
No, repeated rental—even just a few weeks—requires a tourist license in almost all regions. A single rental may possibly not be sanctioned, but repeated rentals (e.g., multiple times on Airbnb) are almost always discovered and can result in fines of €10,000-40,000.
Can my homeowner association really ban me from renting?
Yes. After the law change in 2023, homeowner associations can with 3/5 majority ban or restrict tourist rental. This decision is legally binding, and if you rent despite the ban, you can get both fines from authorities (€20,000-100,000) and be sued by the homeowner association.
What happens if I'm caught in illegal rental?
You will typically receive a fine of €10,000-40,000 for the first violation. Your listing will be removed from platforms. If you continue, the fine can rise to €100,000+. Additionally, you may face tax claims for estimated unpaid tax, and you'll be permanently excluded from getting a tourist license.
Can I just use my home country address and hope they don't discover it?
No, this is a bad idea. Authorities cross-check platforms like Airbnb with license registries. Neighbors often report illegal rental. The risk is high, and the consequences are serious. Additionally, platforms themselves violate rules if they let you advertise without a license number.
How much can I realistically earn from legal rental?
It depends greatly on location and season. Costa del Sol: €12,000-20,000/year gross is realistic for a good apartment. Costa Blanca: €10,000-18,000. Mallorca: €15,000-25,000. But after deducting platform fees (15%), cleaning, tax, and operations, net is often €5,000-10,000 annually.
Do I have to pay tax in both Spain and my home country?
If you're fully tax liable in your home country: Yes, you must report in both countries, BUT most countries provide relief (credit) for Spanish tax, so you don't pay double. You effectively pay the higher of the two rates. Use an accountant with international experience.
What if I only rent to family and friends for free?
Rental without payment to family/friends is normally not classified as tourist rental and therefore doesn't require a license. But beware: If you do it through Airbnb even at a low price, it may still be assessed as commercial activity. Do it privately without a platform.
Can I convert from tourist rental to long-term rental?
Yes, this is possible at any time. You just need to cancel your tourist listings and enter a regular lease contract for at least 12 months. You can keep the tourist license inactive or cancel it. Long-term rental requires no special license.
Need help with holiday rental in Spain? Contact me for a consultation.
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