To let a home to tourists in Spain you need the tourist registration or licence of the region where the home is, and the zoning and the building’s own rules must allow it. A national registration number was introduced in 2025 for listings on booking platforms, but Spain’s Supreme Court struck down the national registry in a judgment of 19 May 2026, so the regional rules are now the main legal layer. In a block of flats, a three-fifths vote of the owners can ban or restrict tourist lets, so a licence alone is not enough. If you are buying a home with rental income in mind, check all of these points before you pay a deposit. This guide explains each layer, shows a simple income example and lists the checks. It is general information, not legal advice, and the rules change often.
What is the legal framework for holiday lets in Spain?
Tourism is a regional matter in Spain, so each autonomous community has its own rules, forms and definitions of a tourist home. In Andalucía, for example, a tourist home is registered as a vivienda con fines turísticos (VFT) under Decreto 28/2016. Other regions use other names and conditions. On top of this, three other layers can apply: the national rules for platforms, the rules of the building and the rules of the municipality on zoning. A property can pass one layer and fail another.
| Layer | Who sets it | What to check |
|---|---|---|
| Regional tourist registration or licence | The autonomous community | Whether the property is registered and the registration is valid |
| Zoning | The municipality | Whether the property is in an area where tourist use is allowed |
| Building rules | The community of owners | Statutes and meeting minutes; any ban or restriction |
| Habitability and occupation licences | The municipality or region | First-occupation licence and, where applicable, habitability certificate |
| Platform registration data | National and EU rules | Listings must show the right registration data |
What happened to the national registry?
A royal decree of 23 December 2024 (Royal Decree 1312/2024) created a national registry of short-term rentals with a registration number, which took effect on 1 July 2025 for properties listed on platforms. On 19 May 2026 the Supreme Court ruled that the central government did not have the power to impose a single state registration procedure as a condition for offering short-term lets, and the judgment was published in the official gazette on 8 June 2026. A law firm summarising the ruling says that the national number is no longer required, regional tourist registrations and licences remain mandatory, and the data reporting through the single digital entry point continues. The government has to approve a new framework that respects the division of powers, so this area can change again. Some pages and listings still describe the old rule, so check the date of every source.
Can the community of owners ban tourist lets?
Yes. Under the horizontal property law, a three-fifths majority of owners can prohibit or restrict tourist lets in the building. For example, in a block with 20 owners, 12 owners voting in favour (and the matching share of the building’s ownership quotas) can pass the rule. A ban voted before you buy cannot be undone by a licence. Before you pay a deposit, ask your lawyer to read the statutes and the minutes of the last general meetings, and to ask the administrator whether a vote is planned.
Does the licence come with the property?
Not automatically. A published legal guide explains that a registration does not transfer by itself when the home is sold, and that the change of titleholder must be filed with the regional tourism register. Ask the seller for the registration number, check it with the regional register, and ask your lawyer to put a clause in the contract that obliges the seller to help with the transfer and gives you a remedy if it is refused. Do not rely on an agent’s statement that the home “has a licence”.
What are the risks of letting without the right papers?
- Fines: regional authorities can fine unlicensed lets. One source says fines in serious cases across Spain have reached €600,000, so the downside is large.
- Delisting: platforms can remove a listing that does not show valid registration data.
- Community action: neighbours can complain to the community or the authorities.
- Insurance: some policies exclude tourist use, so tell your insurer.
A simple income example
This is an illustration, not a forecast. Suppose a coastal apartment is let for €100 a night for 150 nights a year.
| Item | Amount per year |
|---|---|
| Gross rental income (150 nights at €100) | €15,000 (≈ £12,700 / $16,800) |
| Cleaning, laundry and supplies (assumption) | €1,800 |
| Platform and management fees at 20% (assumption) | €3,000 |
| Property tax, community fees, insurance and utilities (assumption) | €3,200 |
| Left before income tax | €7,000 |
Conversions are approximate and use the European Central Bank reference rates of 14 October 2026 (€1 = £0.844 = $1.120). Rates move every day.
On a €250,000 home that is a gross yield of 6.0% and about 2.8% before tax and before the buying costs, and the real figure depends on the nights booked. Test your own numbers with the yield calculator on our tools page. Non-resident owners also owe tax on rental income, as explained in Spain non-resident property tax.
What should you check before you buy a rental property?
- Ask the seller for the regional registration number and verify it with the register.
- Ask your lawyer to check zoning with the municipality.
- Read the community statutes and the minutes of recent meetings.
- Check the first-occupation licence and, where it applies, the habitability certificate.
- Ask for the last two years of rental income and bookings, and compare with the platform account.
- Write into the deposit contract (see the arras guide) a clause on the licence and a way out if the community bans tourist lets.
- Check the registry with a nota simple.
What about a long-term let?
Letting for months or years is governed by different rules, including the national housing and rental laws, and does not need a tourist licence. The tax treatment and the tenant’s rights are also different. If you are not sure which route fits your plan, ask a local lawyer to compare them before you buy.
What are the common mistakes?
- Believing the advertised rental income without seeing the bookings.
- Assuming the licence passes to you at the sale.
- Ignoring the 3/5 vote rule in a block of flats.
- Relying on an old article about the national registration number.
- Forgetting that the platform and management fees reduce the income.
- Not telling the insurer that the home is let to tourists.
How is rental income taxed?
Income from letting a property in Spain is taxable for the owner. Residents and non-residents are taxed under different rules, and non-resident owners file the Modelo 210 return for the property, as explained in our guide to non-resident property tax. Keep invoices for the costs you may deduct, and ask a tax adviser which costs are deductible for your category of owner, because the rules are different for residents of the EU or EEA and for owners from other countries. Local taxes, such as a tourist tax in some regions, can also apply to the guest stay.
Should you use a management company?
If you live abroad, a local management company can handle bookings, check-in, cleaning and repairs. Fees are usually a percentage of the income and are on top of the platform fee, so ask for the full list in writing. Check that the company has the licence to operate, ask who holds the tourist registration, and make sure that the contract can be ended with notice. Choose a company that sends you booking statements that you can match with the platform account.
Frequently asked questions
Do I need a licence to rent out my Spanish holiday home?
Yes. Tourist lets need the registration or licence of the region where the home is, and zoning and the building’s rules must allow it.
Is the national rental registration number still required?
Not after the Supreme Court judgment of 19 May 2026, according to the legal summaries we checked, but regional registration still applies. The government may approve a new framework, so check the current position.
Can my neighbours stop me from letting my apartment to tourists?
Yes. A three-fifths majority of owners can prohibit or restrict tourist lets in the building under the horizontal property law.
Does the tourist licence transfer when I buy the home?
Not automatically. The change of titleholder must be filed with the regional tourism register.
Do I pay tax on holiday rental income as a non-resident?
Yes. Non-resident owners are taxed on Spanish rental income. See our guide to the non-resident property tax.
Sources
Official sources (check these for the current rule):
- Boletín Oficial del Estado (BOE)
- Spanish judiciary (Poder Judicial)
- Land registry online service (Registradores de España)
Also cross-checked against published guides, because practice varies between notaries, registries and banks:
- Osborne Clarke: Spain’s Supreme Court annuls the national short-let register
- Costa Luz Lawyers: legal risks of buying a rental property in Spain 2026
This is general information, not legal or tax advice. Rules and rates change, and your situation may differ. Confirm the figures with the tax authority and a qualified lawyer or tax adviser before you commit.
