The holiday home rental sector is booming in Spain, and to legally rent out a property or rooms you must have a tourist licence. These properties are closely monitored by the authorities, which supervise how tourist accommodation is operated and whether it complies with current regulations.
Holiday rental licences allow you to rent a property to guests for short or holiday periods and act as a safeguard to avoid legal problems or fines. Control mechanisms such as form 238 and random inspections are used to detect owners who try to operate outside the legal framework.
Since 2025, all tourist properties in Spain must be registered in the new National Unified Register of Holiday Homes (RUVIU), managed by the Ministry of Housing and Urban Agenda (MIVAU). This register complements regional licences and is mandatory in order to legally advertise the property on holiday rental platforms. Non-compliance may lead to sanctions and the immediate suspension of listings on digital portals.
Obtaining a holiday rental licence is not always straightforward, and many owners who want to generate income from their properties have questions about the process required to obtain a tourist licence.
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A holiday rental licence, also known as a tourist licence, is a permit issued by the public administration that authorises the owner to rent a property for tourist or holiday purposes. Regulation of these licences in Spain lies mainly with the autonomous communities, although in high-demand tourist destinations local councils may also impose additional conditions.
The process to obtain a holiday rental licence is not especially complex, but it can be tedious and involves handling quite a bit of documentation.
It is now essential to have civil liability insurance that covers damage to third parties, since many autonomous communities require this policy as a condition for granting the licence and to protect both the owner and guests. Similarly, submitting an energy performance certificate has become a common requirement to comply with European sustainability rules.
These are the documents most commonly requested when applying for a tourist licence:
Once the application has been submitted, you will usually receive proof of registration with the regional tourism authority and must also present a responsible declaration of commencement of activity.
The procedure for obtaining a holiday rental licence varies depending on the autonomous community or local council, but in general, most regions follow a similar pattern. It is important to note that in some municipalities it is not permitted to rent out a holiday home (VUT) at all, or only under strict zoning rules.
To obtain a holiday rental licence, you must first notify your local council of your intention to make commercial use of your property. This is normally done by submitting a responsible declaration containing:
The responsible declaration is submitted to the Town Hall in the municipality where the property is located. In addition to the declaration, you must normally attach the following documents:
Once all the required documents have been provided, your Town Hall will contact the regional tourism register to review your application and, if everything is in order, assign a registration number. This process typically takes between 2 weeks and 3 months, depending on the administration’s workload.
Once you have your registration number, and subject to the limitations that each autonomous community may impose, you can start hosting guests in your holiday property, sometimes even provisionally while the final licence is formalised. Remember that you must keep a guest register and comply with Royal Decree 933/2021, which regulates the communication of guest data to the authorities.
Use the Check-in Scan platform to register your guests
To find out the precise requirements in your case, it is always advisable to consult your local Town Hall, as they can provide updated information on zoning restrictions, minimum standards and any moratoriums or caps on new licences.
The second step is to inform the tax authorities that you have obtained a holiday rental licence, as this is a commercial activity and the income must be declared. Filing a responsible declaration of commencement of activity is mandatory, even if you are not required to pay the Business Activity Tax (IAE), which is only due if your holiday rental income exceeds €1,000,000 per year.
The category under which the activity must be registered depends on whether you provide hotel-style services. If you do, you must register under “Non-hotel tourist accommodation” (group 685 of the IAE). If you do not, you must register under heading 861.1 “Residential rental”.
As a general rule, non-hotel tourist accommodation must charge 10% VAT on each booking. Properties registered under heading 861.1 “Residential rental” (such as standard Airbnb flats without hotel-style services) are normally exempt from VAT and instead must declare the income through personal income tax (IRPF), and in many cases are subject to Transfer Tax (ITP) on the tenant’s side according to regional rules.
It is also important to remember that holiday rental income often requires periodic VAT returns (if applicable) and must be included in the annual IRPF return as either real estate capital income or business income, depending on the nature and scale of the services provided.
Each region has its own procedure and specific rules, so it is essential to consult the official websites of the main autonomous communities:
Obtaining rental income from a holiday property without the corresponding licence is strictly prohibited and illegal. The potential penalties include:
Because of the introduction of form 238, every tourist property advertised on holiday rental platforms is now subject to potential inspection and audit by the tax authorities, which cross-check the data reported by platforms with the income declared by owners. Operating with a valid licence, correctly registered in both the regional register and RUVIU, and declaring income properly is essential to avoid problems in these checks.
