This guide explains exactly what you need, region by region, and how Roper Lawyers handles the whole process for you. For Canary Islands-specific compliance, see our Canary Islands holiday rental laws guide.
What is a holiday rental licence?
A holiday rental licence (in Spanish, Vivienda de Uso Turístico, or VUT) is the official authorisation that lets you legally rent your property to tourists short-term. In Spain it is granted at regional level by the tourism authority of the autonomous community where the property sits, so the licence, its name and its rules differ by region.
Once registered, your property receives a registration number that must appear on every listing: Airbnb, Booking.com, Vrbo and your own website. Since 1 July 2025, platforms are legally required to display and verify this number and to remove listings without one.
The 2026 rules: what changed
Spanish holiday-let law has tightened faster than almost anywhere in Europe. Three changes matter most for owners in 2026: the national registration number was struck down, community-of-owners consent became compulsory, and several regions effectively froze new licences.
The national registration number was annulled. A single national number (NRA/NRUA), introduced by Royal Decree 1312/2024 and made mandatory on 1 July 2025, was struck down by the Spanish Supreme Court on 19 May 2026, which ruled the central state had no competence to run it. The practical effect: your regional licence is what matters, and it is what booking platforms now check. The national data-sharing gateway (Ventanilla Única Digital) and EU data rules remain in force.
Community consent is now compulsory. Since 3 April 2025, under Organic Law 1/2025, starting a new holiday rental in a shared building requires the express approval of three-fifths of the owners.
Regions are capping and banning. The Canary Islands' new law (Ley 6/2025, in force December 2025) caps tourist use and blocks new registrations in many areas; Barcelona will abolish all 10,101 tourist-flat licences by 2028; the Balearics and central Madrid have effectively frozen new licences.
The result is a patchwork that changes by region and even by street, which is why professional, address-specific advice is now essential.
Holiday rental licences by region
Because tourism is devolved to Spain's 17 autonomous communities, the licence you need depends entirely on where your property is. The table below summarises the major regions; each links to its official tourism registry where available.
| Region | Licence | Registering authority | Status / key restriction (2026) |
|---|---|---|---|
| Andalucía | VUT | Registro de Turismo de Andalucía | Open; declaración responsable; town halls can cap by area; max 15 guests |
| Canary Islands | VV | Registro General Turístico de Canarias | Restricted under Ley 6/2025; ≥90% residential reserve; homes generally 10+ yrs; new registrations blocked in many zones |
| Balearic Islands | ETV | Consell Insular | Most restrictive; limited plazas turísticas; no new places in apartment blocks; fines up to €500,000 |
| Catalonia | HUT | Registre de Turisme de Catalunya | Stressed-area licences need town-hall approval and expire after 5 yrs; Barcelona ends all licences in 2028 |
| Valencian Community | VUT | Registre de Turisme | Favourable municipal urban-compatibility report required since Aug 2024; whole-home lets ≤10 days; renew every 5 yrs |
| Madrid | VUT | Comunidad de Madrid + city licence | Double approval needed; under Plan Reside (2025) tourist use incompatible with residential buildings in the historic centre |
| Other regions | varies | Regional registry | Galicia, Basque Country (ETV), Aragón, Murcia, Asturias and others each run their own registry and standards |
Whatever the region, we confirm exactly what's permitted at your specific address before you commit. For Lanzarote owners, see our holiday rental licence in Lanzarote service page.
Do I need my community of owners' permission?
If your property is a flat or part of a shared building, yes: for any new activity started after 3 April 2025. A 2025 reform of the Horizontal Property Law (Organic Law 1/2025) requires express approval by three-fifths of the owners, representing 3/5 of quotas, before you can begin.
The same 3/5 majority can limit or prohibit the activity and add up to a 20% surcharge on community fees. Owners who were already operating legally before 3 April 2025 keep their existing rights. We obtain and properly document this consent so it is enforceable and binds future buyers.
Guest registration & day-to-day obligations
Running a compliant rental means meeting ongoing legal duties, not just getting the licence. The main ones are guest registration, minimum standards and insurance.
- Guest registration (SES Hospedajes). Since December 2024, under Royal Decree 933/2021, you must report detailed guest data to the Ministry of the Interior within 24 hours of check-in. Catalonia (Mossos d'Esquadra) and the Basque Country (Ertzaintza) use their own systems.
- Minimum standards. Habitability and energy certificates, the equipment required by your region (air conditioning/heating, first-aid kit, 24-hour contact), official complaint forms (hojas de reclamaciones), and display of your registration plate/number.
- Insurance. Civil-liability cover is required in several regions.
Tax obligations for residents and non-residents
Holiday-rental income is taxable in Spain, and how much you pay depends on your residence. Non-resident owners are taxed quite differently from residents, and EU residents are treated far more favourably than non-EU residents.
- EU/EEA residents: 19% on net income; you can deduct expenses such as IBI, community fees, insurance, interest and repairs.
- Non-EU residents (including the UK post-Brexit): 24% on gross income, with no deductions.
Income is declared on Modelo 210, and platforms report your bookings directly to the Spanish tax authority (under DAC7 / Modelo 238), so declared income must match. Depending on the services you offer, VAT may apply, and tourist taxes apply in regions such as the Balearics and Catalonia. We make sure your filings are correct and your deductions maximised.
Penalties for renting without a licence
Operating without the correct licence is high-risk and increasingly enforced. Fines reach the hundreds of thousands, and platforms are now forced to delist illegal properties.
- Fines up to €500,000 in the Balearics and up to €600,000 for the most serious breaches in Catalonia.
- Delisting: in 2025 the Spanish government forced Airbnb to remove over 65,000 illegal listings, with tens of thousands more flagged.
- Closure orders and, in some regions, multi-year bans on tourist use.
The cost of getting this right is a fraction of the cost of getting it wrong.
How Roper Lawyers helps: step by step
We manage the whole process so you don't have to navigate Spanish bureaucracy in a foreign language. A typical engagement runs as follows:
- Feasibility check: we confirm your municipality and building actually permit tourist use at your address before you spend a euro.
- Community consent: we obtain and document the 3/5 owners' approval where required.
- Documentation: habitability certificate, energy certificate, cadastral and urban-compatibility reports.
- Registration: we file your regional licence and secure your registration number.
- Compliance setup: guest registration, minimum standards, insurance and platform listings.
- Tax: we set up and file your Spanish tax obligations correctly.
Whether you own one apartment or a portfolio, we make your Spanish holiday rental fully legal, and keep it that way.
Frequently asked questions
Can't find the answer you're looking for? Reach out to our customer support team.
Do I need a licence to run a holiday rental in Spain?
Yes. Every short-term tourist rental must be registered with the tourism authority of its autonomous community and display a valid registration number. Each region has its own licence (VUT, HUT, ETV, VV), and your town hall's planning rules must also permit tourist use at your address.
Is there a single national registration number?
Not currently. A national number (NRA/NRUA) was introduced by Royal Decree 1312/2024 but annulled by the Supreme Court on 19 May 2026. Platforms now require your regional registration code instead.
Do I need my community of owners' permission?
For any new activity started after 3 April 2025, yes: express approval by three-fifths of owners under Organic Law 1/2025. Owners already operating legally before that date keep their rights.
What tax do non-residents pay?
EU/EEA owners pay 19% on net income; non-EU owners (including UK residents) pay 24% on gross income with no deductions. Income is declared via Modelo 210.
What are the penalties for renting without a licence?
Up to €500,000 in the Balearics and up to €600,000 for the most serious breaches in Catalonia, plus delisting from platforms and closure orders.
How long does it take to get a holiday rental licence in Spain?
It varies by region and by how quickly the required documents and community consent can be obtained, from a few weeks where registration is a declaración responsable to several months where a municipal compatibility report or planning approval is needed. We give you a realistic timeline for your specific address at the feasibility stage.
This page is general information, not legal advice. Holiday-rental rules in Spain change frequently and vary by region and municipality; contact Roper Lawyers for advice on your specific property.
