In 2025, Spain introduced new rules regarding tourist rentals. The change was driven by the growing popularity of digital platforms used to list and book tourist and seasonal rentals, as well as the state’s intention to standardize and oversee this sector.
As of 1 July 2025, Spain operates a Unified Digital Rental Registry – a system that enables centralized data collection and exchange. One of the key innovations is the mandatory registration in the Registry of all properties offered for tourist or seasonal rent. The Registry ensures proper identification of properties and facilitates oversight by local and state authorities.
As for digital platforms (Booking, Tripadvisor, Expedia, Airbnb, Vrbo/HomeAway), they are required to periodically exchange data with the Registry to ensure compliance with legal requirements and detect infringements. In particular, platforms may publish listings only for properties that have obtained an NRU – Número de Registro Único – even if a valid tourist license already exists.
Before we continue, let’s distinguish between two types of short-term rentals: seasonal rent and tourist rent.
Seasonal rent
Housing for seasonal rent (Viviendas de uso temporal) refers to properties not intended for permanent residence, used instead to meet specific temporary needs (students, temporary or seasonal workers, people undergoing medical treatment, etc.) for a period from 31 days to 9 months.
In these cases, no additional permits or extra information are required by regional or municipal authorities. Such properties are governed by the Law 29/1994 of 24 November on Urban Leases.
Tourist rent
Housing for tourist rent (Viviendas de uso turístico) refers to properties intended for tourist stays of up to 30 days and regulated by specific rules of the autonomous communities or municipalities. Local authorities are responsible for oversight and may set their own rules and requirements.
Note: In the Valencian Community, tourist rent is any short-term rental for up to 10 consecutive days (nights) to the same tenant; once a dwelling is registered as tourist accommodation, other types of contracts are not permitted.
Seasonal rentals (Viviendas de uso temporal): obtaining the NRU
To register a dwelling intended for seasonal rent, you must:
- Provide the cadastral number and exact address of the property.
- Indicate whether the entire property or individual rooms will be rented.
- Specify the maximum occupancy.
The NRU number is requested via the website of the College of Registrars (Colegio de Registradores); an electronic certificate is required to identify the applicant. A temporary NRU is assigned immediately upon submission. After verification, if no errors are found, the NRU status changes from temporary to permanent. This number must then be indicated on all digital platforms where seasonal rentals are listed.
Tourist rentals (Viviendas de uso turístico): obtaining the NRU
To register a dwelling intended for tourist rent, you must:
- Provide the cadastral number and exact address of the property.
- Indicate whether the entire property or rooms will be rented (note: room-by-room rental is not permitted in all regions).
- Specify the maximum occupancy.
- Comply with local legislation: for tourist rentals, the owner must first complete all procedures required by the autonomous community.
The NRU is requested via the College of Registrars (Colegio de Registradores); an electronic certificate is required. A temporary NRU is assigned immediately. After checks, if everything is correct, the NRU becomes permanent. This number must be shown on all platforms where tourist rentals are advertised.
Powers of owners’ associations (comunidades de propietarios)
Since April 2025, any new activity involving seasonal or tourist rentals must be approved by at least 60% of owners. A special resolution must be adopted at the general meeting of the community. All matters concerning short-term rentals (seasonal or tourist), including authorization, restriction or prohibition, require a 3/5 majority (60%) of owners representing at least 3/5 (60%) of ownership shares. The participation share is the area of the specific unit relative to the total built area of the complex or urbanization, expressed as a percentage.
Additionally, the general meeting may approve a surcharge of up to 20% on the community fee for units used for seasonal or tourist rentals.
Importantly, by default short-term rentals in Spain are prohibited until the community authorizes them by the above majority. Tourist licenses obtained before 3 April 2025 remain valid, as the reform has no retroactive effect. However, some municipalities (notably Barcelona) have already announced that existing tourist licenses will not be renewed upon expiry. Therefore, it is crucial to monitor all local regulatory changes to avoid sanctions and fines from control bodies and the tax administration.
Short-term tourist rentals in Spain and VAT
Looking ahead, from 2028 Spain will make VAT mandatory for all types of short-term tourist rentals (i.e., stays up to 30 days), even if guests are not provided with standard hotel-type services (e.g., breakfast or cleaning). The obligation to apply VAT to short-term rentals will take effect on 1 July 2028.
For landlords, this means registering as self-employed (autónomo) to declare VAT and issue invoices. The owner will also need to keep appropriate books and store all documentation for at least 4 years.
Although the rate has not yet been approved, it is expected to be 10% by analogy with other tourist services.
Tourist license in Spain
As noted above, in addition to the mandatory NRU, tourist rentals (viviendas de uso turístico) require a tourist license in accordance with the rules of the region where the property is located. Local laws vary significantly and change frequently. Therefore, all current, region-specific requirements must be checked on the websites of the respective regional governments.
Regulation of tourist licenses in Spain is handled not only by autonomous communities but, in some cases, even by city councils. There is no single tourist rental license valid nationwide.
Common requirements followed by most regions include:
- Registration of the property in the Tourist Registry.
- Compliance with technical, safety and habitability standards (minimum area per person, ventilation, lighting, etc.).
- Minimum equipment (furniture, kitchenware, bed linen and towels, basic appliances, and in some cases air conditioning or heating).
- Utilities (cold and hot water, electricity, Internet).
- Civil liability insurance. In many regions, properties must have liability insurance that covers damage that may be caused to guests during their stay, as well as damage they may cause to third parties or the property itself. This may be a separate policy or an extension of standard home insurance.
- Identification plaque. In some regions, an exterior plaque with the tourist registration number is mandatory.
- Guest register. You must keep records of all guests and submit data to the police – as hotels do. A complaints book must also be available to guests.
- Prices and terms. Guests must be clearly informed about prices, booking and cancellation conditions, and any additional fees.
Specific requirements may include: mandatory evacuation plans and fire extinguishers on all floors; a 24/7 emergency contact number; bans or permissions for room-by-room rentals, with or without the owner’s mandatory presence; blackout curtains and/or blinds; accessibility for people with reduced mobility.
The basic set of documents to obtain a tourist license in Spain includes:
- A Responsible Declaration (Declaración Responsable) where the owner confirms under personal responsibility that the property meets all requirements.
- Copy of the applicant’s ID (DNI/NIE).
- Document proving ownership or right to use the dwelling (deed, extract from the Property Registry, lease permitting subletting, etc.).
- Certificate of habitability or first occupation license confirming minimum living standards.
- Floor plan.
- Civil liability insurance policy covering tourist rentals.
- Receipt of fee payment (if required).
- Energy efficiency certificate.
- Authorization from the owners’ association (statutes or minutes of the general meeting).
The administrative procedure to obtain a tourist license in Spain is relatively straightforward. In most cases, the application and required documents are submitted online without the need to attend in person. The tourist license number must be indicated on the information plaque and in all published listings.
Fines for lack of a tourist license in Spain and for missing NRU
In 2025, controls over tourist rentals in Spain tightened, resulting in significantly higher fines. Penalties vary by region and by severity of the violation:
- State level: fines for the absence of an NRU range from €2,000 to €500,000; maximum sanctions may apply for repeated violations or prolonged illegal tourist/seasonal letting.
- For publishing listings without a valid NRU on platforms (Airbnb, Booking, etc.), fines may reach €300,000.
- Regional level: in Catalonia, renting without a tourist license is punishable by fines from €9,000 to €90,000; in the Balearic Islands, fines for serious infringements may reach €400,000; in Andalusia and the Valencian Community, serious violations exceed €30,000, and in Cantabria – €75,000.
