How to obtain a vacation rental license

The holiday home rental sector is booming in Spain. To legally rent out a property or rooms, you need the tourist licence or registration required by your autonomous community. The authorities monitor these properties closely and keep a check on how they operate.

Holiday rental licences allow you to rent a property to guests for short or holiday periods, acting as a safeguard against legal problems and fines. The administration also has control mechanisms such as tourism inspections and tax data cross-checking: platforms (Airbnb, Booking, Vrbo, etc.) are obliged to report every booking to the Spanish Tax Agency through form 238 — which replaced the old form 179 and transposes the European DAC7 Directive.

There is one recent and highly relevant regulatory change worth knowing about. Royal Decree 1312/2024 — which applied Regulation (EU) 2024/1028 in Spain — had created a single national registration number, processed through the Land Registry, which from 1 July 2025 was required in order to advertise on platforms. However, the Supreme Court, in judgment no. 620/2026 of 19 May 2026, annulled that single national registration procedure on the grounds that the State lacked the competence to create it, since it overlapped with the regional tourism registers already in place. In practice, this means that the number platforms ask for is once again your autonomous community’s tourist registration code. What does remain in place is the Digital Single Window for Rentals run by the Ministry of Housing and Urban Agenda, along with the platforms’ obligation to report data to the administration.

Obtaining a holiday rental licence is not always a straightforward process, and many owners looking to generate income from their property have questions about the steps involved in getting their tourist licence. Below we explain the general process in Spain, bearing in mind that the specific requirements vary by autonomous community and municipality.

What is a holiday rental licence?

A holiday rental licence, also known as a tourist licence, is the authorisation that allows a property to be used as tourist accommodation. In Spain, the power to regulate these licences lies with the autonomous communities, which manage their own tourism registers. In addition, local councils can limit or set conditions on the activity for urban planning reasons, something common in the busiest tourist areas.

It is important not to confuse several distinct but complementary procedures: the regional tourism authorisation or registration (the “licence” as such, whose code is the one platforms require), the tax registration with the Spanish Tax Agency and, where applicable, the authorisation from the homeowners’ association. All of them are needed in order to operate with full guarantees.

Documents usually required to apply for a holiday rental licence

The process is not complex, but it can be tedious. The documentation varies from region to region, but these are the documents usually requested:

• Official application or responsible declaration: the form provided by the tourism authority or the relevant body in your autonomous community or town hall.
• Identity document of the holder (ID or NIE).
• Land Registry extract (nota simple) or title deeds, proving that you are the owner or have the right to use the property for holiday rental.
• Certificate of habitability or first occupancy licence: confirms that the property meets minimum habitability and safety standards.
• Energy performance certificate: mandatory in order to offer the property for rent.
• Civil liability insurance: many autonomous communities require this policy to grant the licence and to protect both owner and guests against damage to third parties.
• Homeowners’ association agreement (if applicable): since 3 April 2025 this is a key requirement (see below).
• Proof of payment of fees (where applicable in your region).
• Technical report or safety certificates required by the regional regulations.

Process to obtain a holiday rental licence

The process varies depending on the autonomous community and the local council, but it generally follows a common sequence of steps. Bear in mind that in some municipalities it is not permitted to use a tourist-use property (VUT) for this purpose, or there is a cap or a suspension on new licences.

Step 1: Check feasibility (urban planning and homeowners’ association)

Before applying for anything, check two things:

• Urban planning compatibility: that the municipality’s planning rules allow tourist use at your property’s location. Some cities have limited, zoned or suspended new licences.
• Homeowners’ association approval: since 3 April 2025, Organic Law 1/2025 has amended the Horizontal Property Act and requires prior, express approval from the association in order to use a dwelling for tourist purposes. That agreement requires a favourable vote of three fifths (3/5) of the total number of owners, who must in turn represent 3/5 of the participation quotas. The reform is not retroactive: properties already operating legally before that date can continue, although the association can set conditions or surcharges on them with the same majority.

Step 2: Submit the responsible declaration to the regional tourism register

In most regions, the activity starts with a responsible declaration of commencement of tourist activity submitted to the autonomous community’s tourism register (in some tourist municipalities, also to the town hall). This declaration usually includes:

• Property details and identification details of the holder.
• Maximum capacity (number of people) of the property.
• Period during which the property will be used for holiday rental.
• Management model (managed by the owner or by an external company).

The responsible declaration is normally accompanied by:

• Proof of payment of the applicable fees (if required).
• Certificate of habitability or first occupancy licence.
• Civil liability insurance policy.

Once the documentation is complete, the competent body assigns the registration number in the regional tourism register. Timescales vary, but as a rough guide the procedure can be resolved in anywhere between a few weeks and several months. The advantage of the responsible declaration is that, in many cases, it allows you to start operating from the moment it is submitted, without prejudice to the administration’s subsequent checks.

Step 3: The registration number for advertising on platforms

To list the property on digital platforms (Airbnb, Booking, Vrbo, etc.) you need a valid tourist registration code or number, which must appear in every listing. Following the annulment of the single national register, that number is your autonomous community’s tourist registration code, the same one you obtain in Step 2.

Once you have your regional tourist registration number — and always within the limits set by your autonomous community — you can start hosting guests. Don’t forget that you are obliged to carry out traveller registration in accordance with Royal Decree 933/2021.

Create the digital guest register and send it directly to SES.Hospedajes, the Mossos d'Esquadra or the Ertzaintza

Streamline the check-in process and digitise the recording of guest details at your accommodation.

Request more information

For more detailed information on the requirements, we recommend contacting the town hall and the tourism department of the autonomous community where the property is located.

Step 4: Tax registration and tax obligations

Holiday rental is an economic activity for tax purposes, so you must register with the census at the Spanish Tax Agency (form 036/037) and declare the income obtained. Regarding Business Activity Tax (IAE), bear in mind that individuals are generally exempt and that companies only pay when their net turnover exceeds €1,000,000 per year; even if you are exempt from paying, you must still complete the corresponding registration.

The heading you register under depends on whether or not you provide hotel-industry services (reception, cleaning and linen changes during the stay, catering, etc.):

• With hotel-style services: register under IAE heading 685, “Non-hotel tourist accommodation”.
• Without those services: register under heading 861.1, “Residential rental”.

This distinction also determines indirect taxation:

• If you provide hotel-industry services, the rental is not exempt from VAT and is taxed at the reduced rate of 10%, like a hotel establishment. In this case, income is usually taxed under personal income tax (IRPF) as business activity income.
• If you do not provide those services (the usual case for many Airbnb flats), the rental is exempt from VAT and is therefore subject to Transfer Tax (ITP) at the rate set by each autonomous community. The owner’s income is declared under IRPF as real estate capital income.

Remember that, for IRPF purposes, in addition to the income from the days rented out, you will have to account for imputed property income for the periods when the property is at your disposal and not rented. As this is an area subject to interpretation and regulatory change, it is worth checking your specific case with the Spanish Tax Agency or a tax adviser.

Requirements to obtain a holiday licence by autonomous community

Check the licence application process on the official websites of each autonomous community. Beyond these regional procedures, remember to comply with your tax and traveller registration obligations:

• Andalusia: See the Junta de Andalucía website for all the relevant information.
• Canary Islands: Check the official Government of the Canary Islands page for the rules on hotel and non-hotel tourist rentals.
• Madrid: The Community of Madrid has its own regulations for tourist accommodation; consult its portal here.
• Valencian Community: If your holiday property is in this region, see the tourism section of the regional government website.
• Catalonia: Find the requirements for registering a tourist property in Catalonia on its official website.
• Galicia: All the information on starting tourist activities in Galicia is available on its official website.

Penalties for renting a holiday property without a licence

Generating income from a holiday property without the corresponding licence is prohibited and illegal. The consequences can include:

• Fines which, depending on the seriousness of the offence and the autonomous community, can range from several thousand euros to hundreds of thousands of euros.
• Disqualification from applying for a holiday rental licence in the future.
• Removal of your listing by the platforms if you do not have a valid, active regional tourist registration code.
• Exposure to claims from guests or neighbours, and even to the activity being shut down at the request of the homeowners’ association.

Thanks to tax information exchange (form 238 / DAC7) and the Digital Single Window, every property advertised on holiday rental platforms is exposed to a potential inspection by the administration.