Holiday rentals are a booming sector in Spain. To legally rent out a property or rooms, you need a tourist license . Spanish authorities closely monitor these tourist accommodations and how they operate.
Holiday rental licenses allow owners to rent out a property to guests for short or holiday periods, acting as a safeguard against legal problems or fines. Authorities use control mechanisms, such as form 238 or random inspections, for owners who attempt to evade controls.
From 2025, all tourist accommodations in Spain must be registered in the new National Single Registry of Tourist Accommodation (RUVIU), managed by the Ministry of Housing and Urban Agenda (MIVAU). This registration complements regional licenses and is mandatory to legally advertise the property on holiday rental platforms. Failure to comply may result in penalties and the immediate suspension of the listing on digital portals
Obtaining a holiday rental license is not an easy process, and many owners who want to earn income from renting their property have numerous questions about the process they must follow to obtain a tourist license .
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A holiday rental license , also known as a tourist license , is a permit issued by the public administration that authorizes the owner to rent out a property for tourist or holiday purposes. In Spain, the regulation of these licenses falls under the jurisdiction of the autonomous communities ; however, in cities with higher tourist traffic, even the city councils have the authority.
The process for obtaining a vacation rental license isn't complex, but it can be tedious. These are the documents you'll need to submit to apply for your tourist license:
Currently, it is essential to have liability insurance that covers damages to third parties, as many autonomous communities require this policy to grant the license and guarantee the protection of both the owner and guests. Likewise, presenting the energy efficiency certificate has become a common requirement to comply with European sustainability regulations
Subsequently, you will need proof of registration in the tourism register and a declaration of responsibility for the start of activity .
The process for obtaining a holiday rental license varies depending on the autonomous community or municipality where it is requested, although generally, a set of common procedures is followed in most autonomous communities or localities.
It should be noted that tourist accommodation (VUT) is not permitted .
To obtain a holiday rental license , you must first notify your local council of your intention to generate income from your property. This notification must be made through a sworn statement , which must include:
The declaration of responsibility must be submitted to the town hall of the municipality where the property is located. In addition to the declaration of responsibility, the following documents must be attached:
Once the required documents , your local council will contact the self-employed tourism registry to review your application and subsequently issue the registration number . This process typically takes between two weeks and three months .
Once the required documents are submitted, your local council will contact the self-employed tourism registry to review your application and subsequently issue the registration number. This process typically takes between two weeks and three months.
Once you have your registration number, and depending on the Autonomous Community (which may restrict its use), you can begin receiving guests in your holiday home, albeit temporarily. Don't forget that you must register travelers, as required by Royal Decree 933/2021.
Use the Check-in Scan platform to register guests
For more detailed information on the requirements, we recommend that you contact the town hall of the municipality where the property is located
The second step is to notify the tax authorities that you have obtained your holiday rental license. Since this is a commercial activity, it's important to declare the income generated. Filing the declaration of commencement of activity is mandatory, even if you are not yet required to pay the Economic Activities Tax (IAE). from the holiday rental exceeds €1,000,000
The category under which the economic activity must be registered will depend on whether or not it provides accommodation services considered typical of the hotel industry. If so, registration should be under “Non-hotel tourist accommodation” in group 685 of the IAE (Economic Activities Tax) . If not, the accommodation should be registered under heading 861.1 “Rental of dwellings” .
Normally, "Non-hotel tourist accommodations" must charge 10% VAT per guest booking, however, non-hotel services that include businesses registered under heading 861.1 "Rental of homes" such as Airbnb apartments, instead of paying VAT, must pay the corresponding IRPF and Property Transfer Tax (ITP)
Consult the licensing process on the official websites of each autonomous community:
It is important to consider that the taxation of holiday rentals may involve the obligation to file periodic VAT returns and the inclusion of these incomes in the annual personal income tax return under income from real estate capital or economic activity, depending on the nature of the services offered and the volume of invoicing
Profiting from a holiday home without the proper license is strictly prohibited and illegal . You could face the following penalties:
Due to the implementation of model 238 , every tourist accommodation advertised on holiday rental platforms is subject to potential inspection and possible audit by the public administration.