Letting to tourists in Spain: regional licences and the national register

Letting a holiday home for a week or two at a time is not just a tax question in Spain. Before the first guest arrives, the property usually has to be registered as a tourist home (vivienda de uso turístico, or a regional equivalent) under rules set by each autonomous community, and often limited further by the town hall. The rules have been tightened almost everywhere since 2023, and they keep moving.

This guide gives an overview by region, explains what happened to the national rental register created in 2025, and summarises how the income is declared on Modelo 210. Rules change often: always check the current regulation for your municipality before advertising.

Two separate layers: permission and tax

• Permission to let to tourists comes from the region and, increasingly, the municipality. It decides whether you may let at all, under which number, with what equipment and for how long.
• Tax on the rent is a national matter: as a non-resident, you declare the income on Modelo 210, whether or not the let is registered.

A registration does not create a tax, and paying the tax does not make an unregistered let legal. Both are needed.

The national register: what remains in 2026

In 2025 Spain created a national rental register (Registro Único de Arrendamientos, Real Decreto 1312/2024), and from 1 July 2025 platforms began asking for its number. In May 2026 the Tribunal Supremo annulled most of that national register, finding that the State lacked the competence to impose the registration procedure. What survives is the Ventanilla Única Digital, the channel through which platforms exchange data with the authorities.

In practice, the regional tourist registration remains mandatory, together with the display of its number in adverts. Check the current rule before relying on any national number, as the situation may still evolve.

The rules by region

Region	Main text	Key points
Comunitat Valenciana	Decreto Ley 9/2024	Municipal urban-compatibility report, registration valid 5 years, lets over 10 days to the same tenant are not tourist lets
Región de Murcia	Decreto 256/2019	Prior declaration and regional registration, minimum equipment, number displayed
Andalucía	Decreto 28/2016, amended by Decreto 31/2024	Registration in the RTA before advertising; municipalities may limit by zone
Illes Balears	Ley 8/2012, amended in 2017	Licence with plazas from a limited pool, island zoning, moratorium on new plazas since 2022
Canarias	Decreto 113/2015, new law in 2025	Registration and number; municipalities may now zone and cap
Catalunya	Decret Llei 3/2023	Municipal licence (HUT) registered with the Generalitat; renewable 5-year planning licence in stressed municipalities
Comunidad de Madrid	Decreto 79/2014	Declaration and registration; Madrid city requires a planning licence and restricts the centre

Comunitat Valenciana

The 2024 decree made the regime much stricter. A registration now needs a municipal report confirming that tourist use is compatible with local planning, and it must be renewed every five years. Coastal towns such as Benidorm, Torrevieja and Dénia add their own planning limits. Letting without registration can be fined.

Región de Murcia

Owners on the Mar Menor and in Murcia generally follow the regional decree: declare, register, meet the equipment standards and show the number. At the time of writing, there were no large-scale local bans, but check with your town hall.

Andalucía

Registration in the Andalusian tourism register must happen before you advertise. Since 2024, municipalities can limit tourist homes by zone. Málaga city restricts new tourist homes in saturated districts and Sevilla caps them by neighbourhood; Marbella and other Costa del Sol towns have been studying limits.

Illes Balears

The strictest region. A licence requires plazas (beds) acquired from a limited regional pool, each island council zones where tourist lets are allowed, Palma has banned them in apartment buildings since 2018 and a moratorium on new plazas has applied since 2022. Unlicensed adverts are heavily fined.

Canarias

Registration with the Cabildo and display of the number have long been required. A regional law approved in 2025 lets municipalities zone and cap tourist homes, while homes already registered keep acquired rights under conditions. Check the current rules on your island.

Catalunya

A municipal licence with an HUT number, registered with the Generalitat, is required. In more than 260 municipalities with housing stress, most of the coast included, a planning licence renewable every five years now applies. Barcelona city will not renew tourist-flat licences and plans to end them by November 2028.

Comunidad de Madrid

Tourist homes must be declared and registered. In Madrid city, lets under 90 days need a planning licence and are restricted in the centre, with rules tightened in 2025 for buildings with residential neighbours.

How the income is taxed

When the home is let, you declare the rent instead of the imputed income for the days let, and the imputed income only for the days it was available to you without being let.

• EU and EEA residents pay 19% and may deduct expenses in proportion to the days let.
• Residents of the UK, Switzerland, the US and other countries pay 24% on the gross rent, with no deductions.
• Since 2024, rental income is grouped annually. From 2026 income, returns with tax to pay are filed from 1 to 20 April of the following year under Orden HAC/623/2026.

Platforms transmit data on lets to the tax administration, so undeclared rent is increasingly visible. Our guide to letting as a non-resident details deductions and examples, and the rental tool estimates the tax on your own figures.

Before you advertise: a checklist

1. Ask the town hall whether tourist use is allowed at your address and in your building.
2. Check your community of owners' statutes for any ban.
3. Apply for the regional registration and wait for the number.
4. Display that number in every advert.
5. Keep a record of the days let and the rent received, for Modelo 210.

FAQ

Do I still need a national registration number?

The national register was largely annulled by the Tribunal Supremo in May 2026. The regional tourist registration remains mandatory; check the current rule before advertising.

I only let to friends for a few weeks. Do I need a licence?

Advertising or letting for money to tourists generally falls under the regional rules. Lending the home free of charge does not, but then imputed income applies.

Can I let for a month or more without a tourist registration?

Longer lets to the same tenant may fall outside tourist rules, depending on the region, as in the Valencian 10-day limit. They are still taxed on Modelo 210.

Does an unregistered let change my Spanish tax?

The rent is taxable either way. The fines for unregistered lets come on top of the tax.