Published on: 04/12/2024 Updated on: 06/08/2026
Mallorca is a perfect tourist destination to set up tourist accommodation. Its climate, gastronomy, facilities and geographical position make it one of the preferred destinations for both Spanish and European travellers.
Since February 2022, the Balearic Government has maintained a moratorium suspending the creation of new tourist places (plazas) and, with them, the granting of new ETV licences. This moratorium was reinforced by Decree-Law 4/2025 of 11 April (on tourism containment), in force since April 2025, which permanently bans the creation of new tourist places in multi-family dwellings across the whole archipelago (except terraced and semi-detached houses) and removes the deadline island councils previously had to set their own ceiling of places. In practice, as of 2026 it is still not possible to apply for a new licence in most areas: places can only be obtained by exchange between private owners, with no net growth in supply. For that reason, the most reliable way to enter the holiday rental business is still to buy a property that already holds a valid, active ETV licence.
The heavy tourist pressure on the island and on the residential housing market is what has driven these restrictions. One important nuance is worth clarifying: selling a property that holds an ETV licence does transfer the licence to the buyer (it stays attached to the property, provided the conditions continue to be met and the change of ownership is notified). What is suspended is the creation of new places to start or expand the activity.
Currently, properties that already hold tourist licences can continue generating income legally, but they cannot request another tourist licence if the owner wants to rent out a second property to tourists.
The best way to enter the tourist rental business in Mallorca is by purchasing a property that already has a tourist licence.
Contenido
An ETV licence is a permit that allows holiday rental in Mallorca all year round, with no need for renewal, as it is permanent. In Mallorca, the compulsory registration is the regional one: the ETV licence comes with entry in the Balearic Government’s Tourism Registry (CAIB), and it is that tourist registration number that must appear on every listing and online platform (Airbnb, Booking, etc.).
It is worth clarifying an episode that caused a good deal of confusion: in 2024 the Spanish State created a Single Rental Registry (NRUA) through Royal Decree 1312/2024, compulsory from 1 July 2025 and designed as an additional, state-level number. However, the Supreme Court annulled it in May 2026 (judgment no. 620/2026 and subsequent rulings) on the grounds that it encroached on regional powers: the state-level single registry procedure has been left without effect and owners are no longer required to obtain the NRUA in order to advertise on platforms. The Digital Single Window (Ventanilla Única Digital) does remain in place, as do the platforms’ obligations to transmit data for statistical and coordination purposes. As this is a very recent matter and still evolving, it is worth checking periodically whether the State approves new legislation to replace it.
In addition, an up-to-date habitability certificate (cédula de habitabilidad) and energy performance certificate are essential, along with civil liability insurance and a 24-hour contact phone number available to guests and to the community of owners.
This licence is ideal for those looking at long-term investments, and its cost is €3,500 per guest place, with the final price depending on the number of bedrooms in the property.
For example: if an accommodation has one bedroom, the cost would be €7,000, since each bedroom is counted as having capacity for 2 guests.
Bear in mind that these per-place amounts are reference figures from before the moratorium. Given that no new licences are currently being granted, they work as a historical reference rather than as a current cost for registering a new ETV.
These places are essential in order to legally manage a property intended for holiday rental on the island. Without an ETV licence specifying the number of places assigned by the Mallorcan authorities, it is not possible to rent out a property for periods shorter than one month.
Yes, you can rent out a property without an ETV licence, but only when the rental is not short-term. Without this licence, it is only legal to rent the property for stays of one month or longer, under the Urban Leases Act (LAU). In those cases, a private rental contract is normally signed. Short-term renting without an ETV licence is illegal. Decree-Law 4/2025 has toughened the penalties, which are now structured in three bands: minor infringements (from a warning up to €5,000), serious ones (from €5,001 to €50,000) and very serious ones (from €50,001 to €500,000). On top of that, since 2026 daily coercive fines of between €500 and €5,000 have been introduced for each day the illegal activity continues after an inspection notice, with liability extending to platforms that advertise unlicensed properties. For long-term rentals (over 1 month), the Urban Leases Act (LAU) applies.
In Mallorca there are three main types of licence for generating tourist income from tourist stays in dwellings (ETV, ETVPL and ETV60), each with specific characteristics depending on different aspects:
The regulation of ETV licences in Mallorca reflects an effort to balance tourism development with the protection of the environment and local communities. Each licence type (ETV, ETVPL and ETV60) is designed to meet different needs and situations: from holiday rental in single-family properties used exclusively for tourism, to the partial use of the owner’s main residence. On top of that, ETV licences are a highly valuable asset in the Mallorcan property market precisely because of the restrictions on obtaining new ones. Investors are advised to check carefully the status, validity and conditions of the licence before buying a property for tourist rental, in order to avoid legal problems and penalties.
However, the moratorium on new places and licences, reinforced by Decree-Law 4/2025 and still in force in 2026, has significantly limited the options for new owners interested in entering the tourist rental market. This restriction aims to control the impact of mass tourism, prioritising sustainability and housing availability for residents.
In conclusion, ETV licences are essential for operating legally in Mallorca’s holiday rental sector. However, the current restrictions turn properties that already hold one into highly valuable assets. This also underlines the importance of understanding local regulations before investing in a property for tourist purposes on the island.
