Canary Islands Holiday Rental Laws: 2026 Compliance Guide

Pillar 1: The National Layer (NRA/NRUA)

Real Decreto 1312/2024 requires every short-term rental unit (under 12 months) to be registered with the Spanish Land Registry. This generates your Número de Registro Único de Alquiler (NRA), which must be displayed on all digital ads.

Pillar 2: The Regional Layer (VV License & Classified Activity)

The Decreto 113/2015 remains the baseline. You must hold a valid Vivienda Vacacional (VV) License. Crucially for 2026: Municipalities are now auditing for "Classified Activity" permits. Even if you have a VV license, lacking this municipal permit can lead to license suspension.

Pillar 3: The Sustainable Planning Layer (Ley 6/2025)

This new law introduces strict limits to protect local housing:

• 10-Year Age Limit: Buildings must be 10+ years old to be eligible for new licenses.
• 90% Residential Reserve: Licenses are capped at 10% of total housing in most municipalities.
• Community Veto: Under the Horizontal Property Law (LPH), your community of owners can now prohibit rentals with a 3/5ths (60%) majority vote.

What if my property had zero bookings in 2025?

You are still required to file a "Zero Activity" (Sin Actividad) report by March 2nd to keep your NRA number active.

Can I transfer my VV license if I sell my property?

Under Ley 6/2025, VV licenses are generally not transferable. The new owner must apply for a new license, which will be subject to the 10-year age rule and current municipal zoning caps.

Is N2 reporting a tax?

No. N2 reporting is a statistical data deposit with the Land Registry. It does not replace your quarterly IGIC (7%) or Income Tax (19%/24%) obligations.

Can my community charge me more in fees?

Yes. The law now allows communities of owners to impose a surcharge of up to 20% on community fees for properties used as holiday rentals.