If you are buying property in Spain in 2026 with rental income on your mind — long-term, seasonal, or holiday-let — the rulebook you read last year is not the rulebook in force today. A national tourist-rental registry was rolled out, fines were issued, listings were stripped from Airbnb and Booking — and then, in May 2026, the Supreme Court annulled the registry itself (judgment STS 620/2026). The Ventanilla Única Digital and the platforms' data obligations remain, as do regional licences, community-of-owners votes and tax rules. This guide is the practical summary every foreign buyer should read before paying a deposit on a property they intend to let.
Important: this guide is general background as of October 2026, not legal or tax advice. Spanish rental rules sit at three levels — national, regional and municipal — and they change quickly. For a specific property, decisions should be made with a Spanish gestor and, where the structure is non-trivial, an abogado and asesor fiscal. References to specific regions below cover Costa Blanca (Comunitat Valenciana), Costa Cálida (Murcia) and Mallorca (Balearic Islands), where Bravos Estate operates.
The four ways you can rent property out in Spain
Before any licence question, you have to decide which legal box your rental falls into. Spanish law recognises four distinct rental contracts, each with its own rules, taxes and tenant protections — and a contract that looks like one can be reclassified by a court as another.
| Contract type | Duration | Tourist licence? | Community 3/5 vote? | Main law |
|---|---|---|---|---|
| Long-term residential (arrendamiento de vivienda) | 5 years minimum (private landlord), 7 years (company) | No | No | LAU |
| Seasonal (arrendamiento de temporada, LAU art. 3.2) | 1–11 months for a specific purpose (work, study, medical) | No | No | LAU |
| Tourist / holiday (VUT / VFT / VT / ETV) | Typically under 31 days per stay | Yes (regional) | Yes (since 3 April 2025) | Regional tourism law |
| Commercial (offices, retail, parking as standalone) | Contractual | n/a | n/a | LAU title III |
Long-term residential is the simplest path and the easiest to mortgage against — but it locks you into 5 (or 7) years of tenant protection that you cannot reduce by contract. Non-payment and occupation are smaller risks than the headlines suggest; our guide to okupas in Spain sets out the numbers and the procedures. Seasonal lets are flexible and have no licence requirement, but the contract must show a real, documented reason for the temporary stay (a job posting, a university semester, a medical procedure). Tourist rentals carry the highest gross yields but the most regulation: a regional licence, a community-of-owners approval, a guest-registration obligation and, from 1 December 2026, 10% IVA on stays of up to 30 nights (subject to the ratification vote in Congress on 12 November 2026 — see the tax section below).
Important: if a tenant moves in under a "seasonal" contract but actually uses the flat as their habitual residence, Spanish courts have repeatedly reclassified the lease as long-term LAU — applying the full 5-year protection retroactively. Documentary proof of the temporary purpose is what holds up in court, not the label on the cover page.
The 2025 federal push and what's left of it in June 2026
Through 2024 and 2025, Madrid tried to overlay a national framework on top of regional tourist licensing. Three pieces matter here, and only two are still in force.
The NRA national registry — struck down in May 2026
From 2 January 2025, with a mandatory adaptation deadline of 1 July 2025, Royal Decree 1312/2024 required every short-term rental in Spain to obtain a national Número de Registro de Alquiler (NRA). Listings without an NRA were unpublished by Airbnb, Booking and Vrbo within 48 hours of identification, and an annual filing window (1 February to 2 March 2026, for 2025 rentals) was opened through the College of Property Registrars. Between January 2025 and the end of the platform takedown wave in summer 2025, well over a hundred thousand listings were removed.
Then, in May 2026, the Spanish Supreme Court annulled the NRA registry in judgment STS 620/2026 (CGPJ press release of 21 May 2026). The court found that the registry overstepped national competence into an area constitutionally reserved for the regions (tourism). Listings no longer need an NRA code and the annual declaration is gone; the Ventanilla Única Digital and the platforms' data-sharing obligations remain in place.
What this means now: regional tourist licences (VUT in Comunitat Valenciana, VT in Murcia, ETV in Balearic Islands, VFT in Andalucía, etc.) remain the authoritative permission to operate. Platforms have adjusted to displaying regional registry numbers again. If you already obtained an NRA, it is legally moot but harmless; the regional licence under it is what counts.
SES Hospedajes — guest registration, still mandatory
Since 2 December 2024, Royal Decree 933/2021 requires every accommodation operator — hotels, hostels, campsites, holiday lets, and individuals occasionally renting a second home — to register each guest in the Ministry of the Interior's SES.Hospedajes platform within 24 hours of check-in. There are no exemptions based on size or booking volume; the only stays outside the scope are long-term residential leases over 30 days, unpaid family hosting, and non-monetary swaps.
For every guest you must submit: full name (both surnames), date of birth, sex, nationality, ID type and number, mobile phone, email, and the guest's home address (city and country). Data must be retained for three years.
Penalties, under Organic Law 4/2015, run in three tiers:
| Tier | Fine range | Example |
|---|---|---|
| Minor | €100 – €600 | Late filing, incomplete record |
| Serious | €601 – €30,000 | Failure to file, missing documentary records |
| Very serious | €30,001 – €600,000 | Repeat serious infringements, deliberate falsification |
Tip: if you are renting out only occasionally — a few weeks a year — outsource SES.Hospedajes registration to a property manager or specialised compliance service from day one. The platform's online filing breaks frequently, the format rejects partial entries, and the €601 fine for a single missed registration eats a week of rental income.
The 3/5 community-of-owners vote (in force since April 2025)
This is the single rule that most often blocks a foreign buyer's rental plan, and it is independent of any tourist licence.
On 3 April 2025, Organic Law 1/2025 amended the Ley de Propiedad Horizontal (LPH), Spain's law governing apartment buildings and other multi-owner properties. New article 17.12 LPH requires express prior approval from the community of owners for any new tourist-rental use in the building, by a double 3/5 majority — three-fifths of the owners and three-fifths of the ownership quotas (cuotas de participación).
The same article also allows the community, by the same 3/5 majority, to:
- Condition tourist use (set quiet hours, cap simultaneous bookings, require manager registration)
- Prohibit it entirely going forward
- Impose a community fee surcharge of up to 20% on tourist-let units
Grandfathering matters: properties that were already operating as tourist rentals before 3 April 2025 keep their activity without needing a new vote. But "operating" means registered and active, not "intended to be used as".
Important: this rule applies independently of whether the regional tourist registry is open in your area. Even in a town where the Ayuntamiento would still issue a VUT, if the community of owners has not voted you in (or has already voted to prohibit), your tourist-rental plan is dead in the water. Verifying the community's libro de actas for prior votes is now a basic pre-purchase step in any multi-family building.
Habitability, energy certificate and insurance
Three documents come up at every rental, regardless of contract type.
The cédula de habitabilidad (also called licencia de segunda ocupación in some regions) certifies the property is fit for occupation. It is required for any rental in most Comunidades Autónomas, including Comunitat Valenciana, Catalonia, Asturias, La Rioja and the Balearic Islands; it is not required in Aragón and Castilla-La Mancha, where the cédula has been phased out for second occupations. Issued by the regional housing authority, valid for 10–15 years depending on the region.
The Certificado de Eficiencia Energética (energy performance certificate) is mandatory for every sale or rental contract in Spain since 2013. The certificate is valid for 10 years and must be available to show prospective tenants. The revised EU buildings directive (EPBD, Directive (EU) 2024/1275) sets no minimum energy class for letting or selling a home. What you need is a valid certificate to advertise the property and sign the contract — Spain's new certificate model has been in force since 30 September 2026 — and our energy certificate guide explains where the class binds and where it does not.
Civil liability insurance: in Murcia, a €300,000 third-party liability policy is legally mandatory for tourist rentals under Decreto 256/2019. In other regions it is strongly recommended but not always legally required; most professional insurers in Spain default to €300,000 cover for the holiday-rental segment.
Tax on rental income — the headline rules
This guide does not repeat what is already covered in detail in our Property Tax in Spain for Non-Residents. The summary you need before structuring a rental:
| Buyer profile | Tax base | Rate | Form |
|---|---|---|---|
| EU / EEA resident | Net rental income (after deductible expenses) | 19% | Modelo 210 |
| Non-EU resident (UK, US, Switzerland, Russia, etc.) | Gross rental income (no deductions — see below) | 24% | Modelo 210 |
Two points are worth knowing:
- One annual return. Under Orden HAC/623/2026, in force for 2026 income, non-resident rental income is declared once a year on Modelo 210, with the filing window running from 1 to 20 April of the following year (direct debit until about 15 April). Imputed income for the periods the property was not rented is filed on a separate Modelo 210 between 1 April and 31 December of the following year.
- Non-EU residents: 24% on gross income, no deductions. EU/EEA owners deduct mortgage interest, IBI, community fees, insurance, repairs, depreciation (3% of construction value) and agency commissions and pay 19% on the net. Owners resident outside the EU/EEA pay 24% on gross income. The Audiencia Nacional ruling of July 2025 concerned deductions for non-EU landlords, but AEAT practice remains 24% on gross income without deductions; the question is under appeal in the courts.
Important: until the courts rule finally or the law changes, non-EU owners should budget on 24% of gross income. A specific tax position should be confirmed with an asesor fiscal for your nationality and rental structure before you file.
Two dated changes to plan around: from 1 December 2026, under Royal Decree-Law 29/2026 (BOE 7 October 2026), tourist lets of up to 30 nights carry 10% IVA regardless of whether hotel-type services are offered — the current service-based exemption disappears. The same decree lets councils in declared stressed areas add an IBI surcharge on tourist homes of up to 50%, rising to 100% for owners of two or more such homes and 150% for four or more, where the council adopts it by ordinance. Both are subject to the ratification vote in Congress on 12 November 2026.
For imputed income on non-rented periods, the existing rule still applies: 19% (EU/EEA) or 24% (non-EU) on 1.1% of cadastral value (if the cadastral has been revised in the last ten years) or 2% (if older). A property rented part of the year and empty the rest requires two Modelo 210 returns: one for the rental income (1–20 April) and one for the imputed income of the empty months (1 April – 31 December).
Wealth tax remains exempt up to €700,000 of net Spanish assets for non-residents. Since 11 July 2021 (Ley 11/2021), all non-residents — EU and non-EU alike — may apply the wealth-tax rules of the region where the property is (which can mean very low or zero tax in Madrid and Andalucía); the TEAC resolution of 24 September 2025 only confirmed this for earlier years. This is material for buyers in the €1M+ range.
Regional differences — Costa Blanca, Costa Cálida, Mallorca
With the federal NRA gone, the regional licence is the only government permission that matters. The three regions where Bravos Estate operates sit in very different places.
| Costa Blanca (Comunitat Valenciana) | Costa Cálida (Murcia) | Mallorca (Balearic Islands) | |
|---|---|---|---|
| Licence name | VUT | VT | ETV / ETVPL |
| Validity | 5 years (renewable) | No fixed expiry under Decreto 256/2019 | 5 years (renewable) |
| Can you get a new one in 2026? | Yes in most municipalities; no in Alicante city (moratorium on new tourist-use licences until January 2027) | Yes — typically issued within a week | No — Balearic moratorium since 2022, extended indefinitely; Decreto-ley 4/2025 stops new tourist places in multi-family buildings; Palma closed to new holiday lets in all housing (final approval 28 May 2026) |
| Civil liability insurance | Recommended | €300,000 mandatory | Recommended |
| Sale transfer | Requires fresh declaración responsable with favourable urban-compatibility report | Standard transfer with declaración | Active ETV transferable with notification; cannot be re-issued if surrendered |
Costa Blanca (Comunitat Valenciana). The regional framework comes from Decreto-Ley 9/2024, in force since 5 August 2024. Licences issued before that date were indefinite and now expire on 8 August 2029, with renewal triggering a fresh compliance check. Alicante City Council keeps a moratorium on new tourist-use licences until January 2027. Its Modificación Puntual nº 52 of the PGOU — a cap of 0.187 tourist places per resident with zoning by district — received initial approval on 18 December 2025; final approval is expected by the end of 2026, so it is not yet in force. Smaller Costa Blanca municipalities (Calpe, Benidorm, Torrevieja and most of the south coast) remain open, though their saturated zones are tracked closely and can be added without notice; the current stock in these towns is in our Costa Blanca catalogue.
Costa Cálida (Murcia). Currently the lightest regime of the three. Decreto 256/2019 (in force November 2019) governs tourist housing. Licences are typically issued within a week of filing, no municipal saturation caps are in force, and a €300,000 civil liability policy is the only ongoing compliance obligation beyond SES.Hospedajes and the 3/5 community vote. For a foreign buyer optimising for a clean licence route in 2026, Costa Cálida is the easiest of the three.
Mallorca (Balearic Islands). The strictest in Spain. The Balearic ETV moratorium has run since February 2022 and was extended indefinitely in May 2024 — meaning new ETV licences are practically unavailable in most municipalities. Decreto-ley 4/2025 stops new tourist places in multi-family buildings across the islands, and Palma declared the whole municipality closed to new holiday lets in housing — initial approval 26 February 2026, final approval 28 May 2026. In practice, buying a property in Mallorca for short-term rental in 2026 means buying a property that already holds an active ETV. The licence transfers with the property (with a notification step) but cannot be re-issued if surrendered. For a deeper treatment of ETV/ETVPL mechanics, see our dedicated Mallorca rental guide.
Pre-purchase checklist: what to verify before you sign
Eight checks separate a property you can rent out from one that simply has a "for sale" sign next to a former rental.
- Regional tourist licence — verify it is current and not surrendered. Pull the certificado del registro de turismo from the regional housing authority; do not rely on a screenshot.
- Community of owners — check the libro de actas. Has the building voted to authorise, condition or prohibit tourist use since 3 April 2025? Is there a 20% surcharge in place? Pre-3-April-2025 active rentals are grandfathered; intended ones are not.
- Urban-compatibility / saturation — confirm the zone. Ask the municipality whether the postal code is in a saturated zone (e.g., Alicante city, Palma, or any of the saturated barrios in Valencia city covered in our 2% cap explainer).
- Cédula de habitabilidad — request the certificate. Verify validity date. In regions where it is required, no cédula means no legal rental — even before any tourist licence.
- Energy certificate — request the document, check the rating. A valid certificate is required to advertise and sign any let; the class itself only binds in the Balearics and Canaries, where it is a condition of the tourist licence.
- Mortgage compatibility. If you are financing, confirm with the bank that tourist-rental use is permitted under the loan terms. Some Spanish banks require a higher down-payment for tourist-let buy-to-let.
- Tax residency and structure. Talk to an asesor fiscal before completion. Non-EU buyers (including UK buyers) should budget on 24% of gross income with no deductions; how the income is reported at home is a question for your adviser there.
- A Plan B if the licence falls through. Long-term LAU, seasonal lets to digital nomads, or simply personal use should all be financially viable scenarios for the same property. In saturated coastal zones, Plan B is increasingly Plan A.
Tip: request all of the above before paying the señal or arras deposit. Once that money is down, leverage swings to the seller, and verification turns into a race against time.
Who does what — the three professionals you will work with
Foreign buyers consistently underspend on Spanish professional services and then overpay in tax, fines or missed deadlines. Three roles, often blended in one office:
- Gestor / gestoría — handles administrative filings: Modelo 210, SES.Hospedajes registrations, NIE renewals, communications with the Ayuntamiento and the Agencia Tributaria. Typical cost for a non-resident with one rental property: €400–€1,500 per year, depending on filing frequency and complexity.
- Abogado — handles legal contracts and disputes: rental contracts (long-term and seasonal), community-of-owners issues, tenant evictions, contract review at purchase. Hourly rates €100–€250; flat fees common for purchase due diligence (€1,200–€2,500).
- Asesor fiscal — handles tax strategy: residency planning, deduction optimisation, wealth-tax structuring, DTA application for your nationality. Often part of the same gestoría office; senior tax-advisory work runs €150–€350/hour.
For a typical Costa Blanca buyer with one rental property and non-EU tax residency, expect to spend €800–€2,000 a year on the combined gestor + asesor relationship, plus a one-off legal fee at purchase (see our guide to buying costs). Treat this as a tax-deductible cost of operating, not as overhead.
Six expensive mistakes foreign buyers make
- Buying on a "licence transfers automatically" promise. In Comunitat Valenciana, licence transfer requires a fresh urban-compatibility report. In a saturated zone, the report comes back negative.
- Skipping the community-of-owners vote. Operating a new tourist rental without the 3/5 approval in a building governed by LPH is now a legally enforceable cessation order from the community president, plus exposure to a 20% surcharge.
- Treating SES.Hospedajes as optional for occasional rentals. A single missed guest is a €601 minimum fine. Six missed guests can put you in the very-serious tier.
- DIY Modelo 210. The form interface is Spanish-only, deductions require correct categorisation, and the 1–20 April annual window leaves no slack. Most foreign owners who file themselves lose deductions they were entitled to.
- Letting without a valid energy certificate. The certificate is required to advertise and sign any let, and in the Balearics the class is a condition of the tourist licence. It costs around €150; a good class is a selling point, not a legal threshold.
- Assuming national rules will harmonise. The Supreme Court's annulment of the NRA in May 2026 shows the federal layer can be removed entirely. Decisions should be based on the regional licence and the building's community vote — the two pieces that are actually anchored in law.
How Bravos Estate can help on the rental side
Bravos Estate is a sales agency — we help buyers acquire property on the Costa Blanca, Costa Cálida and Mallorca, and we sell on the same coast. We do not manage rentals ourselves: short-term rental operations require a dedicated property-management licence and on-the-ground staff, and we believe the buyer is better served by specialised local managers.
What we do on the rental side, before a buyer signs:
- Verify the regional tourist licence status of any property we list, before showing
- Pull and read the libro de actas for the community vote on tourist use
- Confirm the postal code is not in a known saturated zone (and flag if there is a pending municipal vote)
- Introduce the buyer to gestores we have worked with for the region in question
- Coordinate the SES.Hospedajes setup at completion, if the buyer is using a property manager
If you have a specific property in mind and want a rental-feasibility read before you offer on it, our catalogue page includes filters for ready-to-rent status, and our team can do a zone and community check on the property within a working day.
Legal disclaimer. This guide is general background information as of October 2026. Spanish rental law is regulated at national, regional and municipal levels and changes regularly through BOE, regional gazettes and municipal ordinances. Court rulings (most recently Supreme Court Sentence 620/2026) can invalidate entire frameworks. Tax obligations are individual to the owner, the property and the rental structure. For any specific property, transaction or rental plan, decisions should be made with a qualified Spanish gestor, abogado and/or asesor fiscal. Bravos Estate does not provide legal, tax or property-management advice and accepts no liability for actions taken on the basis of this guide.
One condition that rarely reaches the checklists: in the Balearics and the Canaries the energy class is part of the tourist-letting rules — class F for buildings finished before 2008, class D for later ones — and on the Balearics it has been enforceable since 2020. Our guide to the Spanish energy certificate sets out where the letter binds, where it does not, and what it costs to fix.
