Note

Renting out a Spanish property on Airbnb

§ 1A listing is advertising

Putting a home on a booking platform is advertising and marketing a tourist stay. Spanish rules, regional and national, regulate who may do it and what must appear in the advert. This page belongs to the chapter in holiday rentals explained, which explains the three layers of authorisation. We name no platform beyond the example in the title and take no commission from any.

§ 2What you need first

Before you list, you need to know that tourist use is allowed for your home. That means the regional or municipal authorisation and registration, where they apply, and the community’s express approval where the home is in a block. More on the national registry number explains why the national number is no longer a requirement, and more on the community vote explains the community’s approval and vote. Platforms are the last step, not the first.

§ 3The registry number

The 2024 royal decree applied the EU regulation on the collection and exchange of data on short-term accommodation rental services, and created a single national registry number. The Supreme Court annulled the provisions that created that number in a judgment of 19 May 2026. Platforms may still ask for a number, and the number they want is now the one your region issues. Before the judgment, a published registrar’s note said that a defect not corrected within seven business days led to suspension of the number and removal of the listings; read that as history. We did not read the platform duties in the decree.

§ 4Regional adverts

Some regions require the registration number in every advert. The Valencian tourism directorate says each tourist dwelling must display its number and that adverts must include it. The Balearic decree-law makes it an infringement to advertise stays in dwellings that do not meet the requirements, or without the required declaration. Other regions have their own rules.

§ 5Risk of penalties

Penalties differ. The Balearic decree-law sets fines by class of infringement, and says that owners, marketers and tenants can be responsible. It also refers to the platforms’ duties under the e-commerce law and the EU digital services rules. In other regions, the scale is different. More on the Balearic Islands gives the Balearic figures.

§ 6Guests and records

Tourist lets come with duties to register guests and report them to the police, and the Valencian directorate cites the royal decree on it. Ask your lawyer which system applies where you are. Keep the records the rules require.

§ 7Taxes

Rent from a tourist let is taxed as income, and decree-law 29/2026, still awaiting validation, taxes furnished lets of up to thirty nights at 10% VAT from 1 December 2026. The chapter explains the position and the limits of what we have read.

§ 8Be honest in the listing

State the capacity and the address accurately, and show the number. Inaccurate data is itself an infringement in some regions.

§ 9Before you list

Ask your lawyer to confirm the authorisation, the number and the community position in writing, and keep copies.

§ 10Calendars and bookings

Platform calendars should match the periods allowed. In regions that ask owners to declare operating periods, listing dates outside them is a breach. Keep the booking records, because tax and guest-reporting duties rely on them.

§ 11More on this topic

More on the Valencian Community explains the Valencian rules for tourist dwellings and more on Andalusia explains what the Junta says about tourist dwellings.

More on Catalonia explains the Catalan decree-law on tourist dwellings and more on the Canary Islands explains the Canary law on tourist use of homes.

More on Madrid explains the Madrid rules for tourist dwellings.

Legal note. How the process works in general. It is not legal advice, and it never replaces an independent Spanish lawyer acting for you.