Renting out a holiday home in Spain:
rules, licence and tax
Spanish rental rules changed considerably over the past two years — and again in May 2026, when the Supreme Court scrapped the national rental register. This article sets out what applies in 2026: when you do and do not need a licence, how the regional registrations work, what guest registration involves and what you pay in tax as a non-resident owner.
In this article
- Are you allowed to rent out in Spain?
- Tourist rental vs. seasonal rental (10 vs. 11 days)
- The regional licence per region
- The NRA number: scrapped in 2026
- Guest registration through SES.Hospedajes
- Tax on your rental income
- Worked example: an apartment in Moraira
- Renting out legally in 8 steps
- Frequently asked questions
Are you allowed to rent out your holiday home in Spain?
Short answer: yes, but only with the right registrations. For tourist rental in Spain you generally need two things in 2026: a regional rental licence (such as the VT number in the Comunitat Valenciana) and a working connection to the mandatory guest registration (SES.Hospedajes). The earlier national NRA number lapsed in May 2026 (see below). On top of that you file tax on your rental income through Modelo 210.
An important nuance up front: this applies to tourist rental (short stays). If you offer stays of 11 days or longer, in many areas that counts as seasonal rental and you need no tourist licence — more on that below. Renting out to tourists without a licence, however, is not a matter of waiting and seeing: regions such as Andalusia and the Comunitat Valenciana actively check listings for a licence number, and fines run from a few thousand to tens of thousands of euros.
Please note: regulation differs per autonomous region and changes regularly. This article gives an up-to-date overview, but is not legal or tax advice. Check the requirements for your own region or engage a local gestor.
Tourist rental vs. seasonal rental: the 11-day threshold
Short answer: in many areas you may rent out without a tourist licence, as long as you offer stays of 11 days or longer. There is an important distinction between two kinds of rental, and only the first requires a tourist licence.
In the Comunitat Valenciana (Costa Blanca) the law has drawn a clear line since August 2024, based on the length of stay for the same guest:
- 10 days or shorter = tourist rental. This falls under tourism law and requires a VT licence, guest registration and the associated requirements.
- 11 days or longer = seasonal rental (alquiler de temporada). This falls under national tenancy law (LAU) and requires no tourist licence.
Seasonal rental — stays of eleven days up to several months — is popular with winter residents, expats and remote workers. It keeps you out of the strict tourism requirements (owners' association consent, evacuation plan, ban on key boxes), but you do need a proper tenancy contract with a minimum stay, and you have to declare your income correctly.
* Threshold as of August 2024 for the Comunitat Valenciana. Other regions apply their own definitions.
Three important caveats. First, the exact threshold is regional: the 10/11-day rule applies to the Comunitat Valenciana; other regions decide for themselves when something counts as "tourist". Second, it has to be genuine seasonal rental — splitting a longer stay into short contracts to avoid the licence counts as fraud and is heavily fined. Third, the owners' association (comunidad) can refuse even non-tourist short-term rental if the statutes do not allow it.
For typical Costa Blanca owners this is often the most attractive route: focus on stays from 11 days and you need no VT licence, with far fewer administrative obligations. If you specifically want to offer short weekend and weekly stays, the tourist licence remains mandatory.
The regional rental licence per region
Every autonomous region has its own rules and registration number
Tourism is a regional competence in Spain. That means the requirements for tourist rental differ per autonomous region — sometimes considerably. What applies everywhere: your property must be registered before your first listing, and the registration number must be visible in every advertisement.
| Region | Registration | Particulars |
|---|---|---|
| Comunitat Valenciana (Costa Blanca) | VT number | Stricter requirements since 2024; registration must be renewed periodically and a municipal compatibility statement is required |
| Andalusia (Costa del Sol) | VUT registration (RTA) | Air conditioning (May–Sept) and heating (Oct–April) are mandatory; municipalities may impose extra restrictions |
| Catalonia | HUT number | Many municipalities apply a licence cap or freeze; tourist tax per night is mandatory |
| Balearic Islands | ETV licence | Very limited issuing of new licences; tourist tax mandatory |
| Canary Islands | Vivienda Vacacional (VV) | Zoning per island; new legislation in development |
| Murcia | VUT registration | Relatively straightforward; registration through the regional tourism register |
Indicative overview for 2026. Municipalities may add requirements; always check the current rules for your region and municipality.
What do you usually need for the application?
- Proof of ownership (escritura) and your NIE number
- Habitation certificate (cédula de habitabilidad / licencia de ocupación)
- Municipal compatibility statement — confirming that tourist rental is permitted at your address
- Energy certificate (certificado de eficiencia energética)
- Basic provisions such as fire extinguishers, a first aid kit, complaint forms and an information board showing your registration number
In apartment blocks the owners' association (comunidad) can restrict or prohibit tourist rental. Check this before you invest in the application.
The national NRA number has lapsed
From July 2025 to May 2026 there was a national obligation alongside the regional licence: the NRA number (Número de Registro de Alquiler) from the national Registro Único de Arrendamientos de Corta Duración. Without that number, platforms were not allowed to show your listing.
That national obligation no longer exists. On 19 May 2026 the Spanish Supreme Court (Tribunal Supremo) annulled the national register. Its reasoning: tourist rental is a competence of the autonomous regions, and central government could not impose a mandatory national register on top of that. So you no longer need a separate NRA number to list your property on Airbnb or Booking.com.
So what counts now? Your regional licence (VT, VUT, HUT and so on) is once again the only decisive document. Make sure it is valid and current; platforms may not block your listing as long as your regional registration is in order.
One thing does remain in place: the Ventanilla Única Digital, the digital single window through which platforms share rental data with the authorities. The court only struck down the mandatory register, not the data exchange itself. Because this file is still moving — the government may come up with an amended scheme — it is worth checking the current position with your region or gestor before you start renting out.
Guest registration through SES.Hospedajes
Since December 2024 Real Decreto 933/2021 applies: all providers of tourist accommodation — including private owners — must submit guest details to the Ministry of the Interior through the SES.Hospedajes portal.
In practice this means:
- You register once as a landlord (arrendador) in the portal
- For every guest aged 14 and over you submit personal and document details, usually within 24 hours of arrival
- For minors you state the relationship to the responsible adult
- Booking details such as arrival and departure dates and payment method are part of the submission as well
Ask guests for these details before arrival, for example with a digital form attached to the booking confirmation. That avoids fuss at key handover. Handle the data carefully (GDPR): do not keep document details longer than necessary.
Tax on your rental income
Modelo 210: 19% on net (EU) or 24% on gross (non-EU)
If you live outside Spain and rent out a property there, you are a non-resident in Spain and pay IRNR (Impuesto sobre la Renta de no Residentes) on your rental income. You file using form Modelo 210.
As a resident of the EU/EEA you pay 19% on your net profit: costs such as IBI (property tax), insurance, utilities, community fees, maintenance, interest and depreciation are deductible pro rata for the rented period. Residents from outside the EU/EEA pay 24% on gross rent, with no deductions.
Two things that are often forgotten: for the weeks you use the property yourself or leave it empty, you pay a notional tax based on the cadastral value (renta imputada). And in your country of residence the property normally has to be declared as well, with the double taxation treaty preventing you from being taxed twice.
Keep every invoice and have your first filing set up by a gestor or tax adviser — the pro rata split of costs needs to be done precisely.
* EU/EEA residents may deduct costs pro rata for the rented period. Outside the EU/EEA no deductions apply.
Worked example: an apartment in Moraira
Suppose you rent out your Costa Blanca apartment for 20 weeks a year at an average of €1,000 per week. This is roughly how the Spanish tax calculation looks for an EU resident.
| Item | Amount per year |
|---|---|
| Gross rental income (20 weeks × €1,000) | €20,000 |
| Deductible costs pro rata (IBI, insurance, utilities, comunidad, maintenance, cleaning, website) | −€4,600 |
| Net taxable in Spain | €15,400 |
| IRNR 19% (Modelo 210) | −€2,926 |
| Net after Spanish tax | €12,474 |
Simplified example for illustration; actual amounts depend on your costs, cadastral value and personal situation. The renta imputada on your own use and the tax treatment in your country of residence are left out here.
What stands out immediately: the higher your gross rental income, the more it matters not to hand over another 15–20% in platform commission as well. Over those same 20 weeks, renting through Booking.com quickly costs €3,000 in commission — almost as much as your Spanish tax. How those commissions work out is covered in an alternative to Airbnb, and with your own booking website you simply keep that amount.
Renting out legally in 8 steps
- Check that renting out is permittedAsk your municipality and, in a complex, the comunidad whether tourist rental is allowed at your address.
- Gather your documentsNIE, escritura, habitation certificate and energy certificate. No energy label yet? Have one drawn up (roughly €100–200).
- Apply for the regional licenceVT, VUT or HUT — depending on your region. A gestor usually arranges this within a few weeks.
- Check the current national positionThe mandatory NRA number was struck down by the courts in May 2026; your regional licence is sufficient. Because this file is still moving, have your gestor check whether an amended scheme applies.
- Register with SES.HospedajesSo you can submit guest details from your very first booking.
- Sort out your tax affairsAgree with a gestor who handles the Modelo 210 filings and how you record your costs.
- Set up your rental channelsYour own booking website with a calendar as the foundation, optionally supplemented with platform listings. State your registration number in every advertisement. Want more bookings? Read our 12 tips for more bookings.
- Prepare the propertyInformation board with registration number, fire extinguishers, house rules and a smooth process for key handover and guest details.
Paperwork in order? Now for the bookings.
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Everything about renting out in Spain
Yes, you need a regional licence or registration, such as the VT number in the Comunitat Valenciana or the VUT registration in Andalusia. The earlier national NRA number lapsed in May 2026: the Spanish Supreme Court annulled the national register, which makes the regional licence the decisive document again. Renting out without a valid regional registration can lead to substantial fines.
In many areas you can, provided you offer stays of 11 days or longer. In the Comunitat Valenciana (Costa Blanca) the rule since 2024 is: a stay of 10 days or shorter counts as tourist rental (VT licence required), while a stay of 11 days or longer counts as seasonal rental under national tenancy law and needs no tourist licence. Note that it has to be genuine seasonal rental (splitting a long stay into short contracts counts as fraud), the exact threshold differs per region, and the owners' association can still impose restrictions.
No, not any more. The NRA (Número de Registro de Alquiler) was mandatory from July 2025 to May 2026 in order to advertise on platforms, but the Spanish Supreme Court annulled the national register on 19 May 2026 (judgment 620/2026), because tourist rental falls under the autonomous regions. So you no longer need a separate national number; your regional licence is decisive again. The digital single window for data exchange (Ventanilla Única Digital) does remain in place.
Yes. Since December 2024 (Real Decreto 933/2021) you must submit personal details of every guest aged 14 and over through the SES.Hospedajes portal of the Ministry of the Interior, usually within 24 hours of arrival. This applies to private holiday rental owners as well.
As a resident of an EU country you pay 19% Spanish non-resident income tax (IRNR) on your net rental income; costs such as IBI, insurance, utilities and depreciation are deductible pro rata. Residents from outside the EU/EEA pay 24% on gross rent, with no deductions. You file through Modelo 210.
Usually your Spanish property has to be declared in your country of residence as well, but most countries have a double taxation treaty with Spain that grants relief for the tax already paid there. How that works out differs per country — for example, the Netherlands includes the property in box 3 and grants relief under the treaty. Always have your own situation reviewed by a tax adviser.
The registration itself is free in most regions or costs a few tens of euros in fees. The real cost sits in the requirements: a certificado de compatibilidad urbanística, an energy certificate, fire extinguishers and possibly modifications to the property. Allow for a few hundred euros if you engage a gestor to arrange everything.