Is Airbnb Legal in Barcelona? 2026 Rules, Permits & Taxes

Licence required

Yes

Fine for hosting without a permit

Up to €600,000

Short-stay listings showing a permit number

75%

Next rule change

Dec 1, 2026

Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or licence is valid, and a missing one doesn't prove there is none.

The rules in brief

Who needs it

Any owner or tenant who lets a whole dwelling to tourists for stays of 31 days or fewer in Barcelona.^{1,11,12,23,24,28}

Issued by

Ajuntament de Barcelona (urban licence for the tourist-use dwelling); Generalitat de Catalunya, Catalan Tourism Register (registration number)

Valid for

Decree-law 3/2023 licences last five years. For Barcelona's existing HUTs the transition ends in November 2028 (five years from the decree-law's entry into force on November 9, 2023), unless the holder gets the single extension of up to five more years that the decree-law allows.

On listings

The number must appear on every listing

Platform checks

Spanish rules require platforms to send listing data to the national one-stop shop (kept by the Supreme Court in May 2026), and Spain's Consumer Ministry ordered Airbnb to remove 65,935 listings that lacked a valid licence or registry number (2025).

Fees

Who qualifies

• The dwelling must already hold a Barcelona HUT licence: the city's tourist-accommodation plan sets zero growth in tourist flats, and the city plans not to renew licences when the transition ends in November 2028.
• Whole dwelling only: a HUT is let in its entirety and its use cannot be shared with other groups.
• Habitability certificate (cèdula d'habitabilitat) required; guests may not exceed the number of people the certificate allows.
• A telephone line available 24 hours a day for guests' and neighbours' incidents.
• Under decree-law 3/2023 a HUT licence lasts five years, can be renewed only if planning allows it, and the number of HUTs cannot exceed 10 per 100 inhabitants.

Permit rules

A tourist flat needs a HUT licence

Renting a whole home to tourists in Barcelona needs a tourist-use dwelling (HUT) licence from the city. Without one the rental is illegal.^1,23 In force since November 9, 2023

The city says it will not create new HUT licences

Barcelona says that under decree-law 3/2023 the current licences end within four years of its announcement and that the city will not create new ones. The homes are meant to return to the residential market.¹³ In force since June 21, 2024

Existing HUT licences are due to end in November 2028

Decree-law 3/2023 gave existing HUTs five years from November 9, 2023 to get the new urban licence or stop, and licences can be renewed only if planning allows it. Barcelona says it will not renew its roughly 10,000 licences, so they are due to lapse in November 2028.^1,12,13,26 Takes effect November 2028

One extension of up to five more years can be requested

The decree-law lets a HUT holder ask the city for a single extension of the transition of up to five more years, once four years have passed and before the transition ends, by showing the transition does not compensate the loss of the licence. Barcelona says it will not renew licences.^1,14 Applies to: existing licensed HUTs

Show the Catalan register number in all advertising

Every legal HUT has a Catalan Tourism Register number (NIRTC), and the number must appear in all advertising, promotion and marketing of the flat.²⁸

Poster with the number inside the flat, and give it to guests

A poster with the register number must be displayed inside the dwelling, and the number must also be given to guests once they book.²³

Spain's national rental registry was annulled; the Catalan number still applies

Royal Decree 1312/2024 created a Spain-wide rental registry and digital one-stop shop, with effects from July 1, 2025. On May 19, 2026 the Supreme Court (STS 620/2026) annulled the provisions creating the registry but upheld the one-stop shop and the platforms' duty to transmit data. The Catalan HUT licence and register number remain the number that matters in Barcelona.^2,16,28 In force since May 19, 2026

Airbnb has been ordered to remove listings without valid numbers

In 2025 Spain's Consumer Ministry ordered Airbnb to remove 65,935 unlawful tourist-flat listings, mainly for showing no licence or registry number, and Airbnb removed about 65,000 by July 30, 2025. Under a July 15, 2025 agreement with the Housing Ministry Airbnb sends monthly listing data and removes listings with registry irregularities after notice; that agreement pre-dates the May 2026 Supreme Court ruling.^31,32,33 Applies to: listings on Airbnb across Spain, including Barcelona · In force since May 19, 2025

Zero growth in tourist flats

Barcelona's tourist-accommodation plan (PEUAT) sets zero growth of HUTs across the city. Zone 1 admits no new HUTs, and a HUT that closes in Zone 1, 2 or 4 can be replaced by a new one in Zone 3, up to a cap of 370; in Zone 4 (the four large transformation areas) no new HUTs are allowed.²⁴ Applies to: whole city; zones 1 to 4 differ · In force since January 26, 2022

The city says no HUT category will exist in its revised plan

Barcelona announced in June 2024 that its revised tourist-accommodation plan will have no category recognising tourist-use dwellings, so the HUT licence will no longer exist.¹³ In force since June 21, 2024

No tourist rentals of individual rooms

The city has said it keeps its ban on tourist rentals of rooms for periods of 31 days or fewer, and its HUT licence covers whole homes only. Its planning rules would admit the Catalan 'llar compartida' (shared home, where the host lives in the home) only by converting an existing HUT and only under an ordinance that the plan leaves to be developed later. Rooms let for more than 31 days on ordinary long-term terms remain allowed.^23,24,25,29 Applies to: tourist rentals of rooms, 31 days or fewer · In force since August 4, 2021

The community of owners must approve first

Since the Horizontal Property Law change in force from April 3, 2025, an owner who wants to run tourist rentals in a flat must first get the community of owners' express approval, decided under article 17.12. The community president can demand that unapproved activity stops immediately.³ Applies to: flats in buildings under horizontal property (communities of owners) · In force since April 3, 2025

A 3/5 vote can approve, limit or ban tourist rentals in the building

Approving, limiting, conditioning or prohibiting tourist rentals needs the favourable vote of three-fifths of owners who also hold three-fifths of the ownership shares. The same majority can set special expense quotas for the flat, up to a 20% increase. These agreements are not retroactive.³ Applies to: communities of owners · In force since April 3, 2025

Existing tourist rentals may continue on their existing terms

An owner already running tourist rentals before the law came into force, under the sectoral tourism rules, may keep going on the conditions and deadlines of that regime. For a Barcelona HUT that regime ends in November 2028.^1,3 Applies to: owners already operating under the tourism rules before 2025-04-03 · In force since April 3, 2025

A HUT is a whole home let for 31 days or fewer

A tourist-use dwelling is a home let for a stay of 31 days or fewer, in its entirety, and it cannot be shared with other groups.²³

The Constitutional Court upheld decree-law 3/2023

On March 13, 2025 the Constitutional Court (STC 64/2025, appeal 798-2024, brought by People's Party deputies) dismissed the challenge to decree-law 3/2023. The city cites this ruling as backing for ending the licences.^15,26 In force since March 13, 2025

Rentals over 31 days are ordinary leases, not tourist rentals

The city said in 2021 that room rentals of more than 31 days for regular or long-term use are governed by the Civil Code and the Urban Leases Act (LAU), not by the tourist-rental rules, and remain allowed. Whole-home stays over 31 days fall outside the HUT definition for the same reason.^23,25 Applies to: stays over 31 days · In force since August 4, 2021

Habitability certificate and a guest limit

A HUT needs a habitability certificate (cèdula d'habitabilitat), and no more people may stay than the certificate allows. Over-occupancy can be sanctioned as a serious infringement (3,000 to €60,000).^23,27

24-hour phone line for incidents

Legal HUTs must give visitors a telephone line available 24 hours a day to resolve incidents linked to the stay; the owner or managing agency must also give neighbours a number to reach for queries or incidents.²³

Anyone can check whether a flat has a licence

The city runs a public look-up tool that shows whether a tourist flat has a licence; if an address does not appear, the city treats the flat as unlicensed. Guests and neighbours can report illegal flats.^23,26 Applies to: tourist flats in Barcelona city

What the host still handles

• Hold a valid HUT licence and its Catalan Tourism Register number, which the tax declaration requires.
• Register the establishment with the Agència Tributària de Catalunya and file the IEET self-assessment (model 950) twice a year: 1 to 20 October for April to September stays, 1 to 20 April for October to March stays. No filing is needed when nothing is due.
• Charge the tax to guests and show it separately on the invoice, with the number of stay units and the rate applied.
• VAT registration if you provide hotel-type services; from December 1, 2026 also for any furnished let of up to 30 nights outside your own main home, if Royal Decree-law 29/2026 is validated (confirm with the AEAT).^{5,9,10,17,18,19,20,21,22,34,35,39}

• Running a tourist rental without the required licence is a serious or very serious infringement, with fines from 3,001 to €600,000. Owners, the people running the activity and those who help can be sanctioned by the city or the Generalitat.²⁸
• Very serious infringements of the Catalan Tourism Law can be fined from 60,000 to €600,000 (the range the city cited when it opened seven such files in June 2026 against a Barcelona building with fraudulently divided licensed flats and unlicensed units).²⁷
• Serious infringements, for example over-occupancy, can be fined from 3,000 to €60,000.²⁷
• The city opens restitution and cessation files against tourist flats operating without a permit, which can end in the licence being voided. If a flat is sealed while guests are inside, the city rehouses them at no cost and later bills the owner of the unlicensed flat. The usual procedure takes 6 to 12 months from start to closing of the file.^23,27

1. November 2028 Upcoming
   Transition for existing HUT licences ends

   Five years after decree-law 3/2023 came into force (November 9, 2023), existing HUTs must have the new licence or stop, and the city says it will not renew licences. The date is scheduled and the phase-out is contested.^1,12,13,26

2. April 1, 2028 Upcoming
   Barcelona surcharge rises to 7.00 EUR

   The city surcharge for a HUT is scheduled to rise to €7.00 per person per night, making the total €11.50 (assuming the €4.50 regional rate is unchanged).^9,18

3. April 1, 2027 Upcoming
   Barcelona surcharge rises to 6.00 EUR

   The city surcharge for a HUT is scheduled to rise to €6.00 per person per night, making the total €10.50 (assuming the €4.50 regional rate is unchanged).^9,18

4. December 1, 2026 Upcoming
   VAT on furnished lets of up to 30 nights (scheduled)

   If Royal Decree-law 29/2026 is validated, furnished lets of up to 30 nights lose the VAT exemption and are taxed at 10% from this date, except in the host's own main home. Lets with hotel-type services are already taxed at 10%.^10,17

5. October 15, 2026 Not in force
   Barcelona gives initial approval to an IBI surcharge on licensed tourist flats

   The council's finance committee voted on October 9, 2026 and the plenary gave initial approval on October 15, 2026 (news) to a surcharge on the IBI property tax of up to 50% for the holder of a HUT licence, up to 100% for holders of two or more and up to 150% for holders of four or more, using the option in Royal Decree-law 29/2026. Final approval is due at the December plenary; if it passes, the surcharge is first charged on December 31, 2027 and then every year. It is not in force.^10,39,43

6. October 8, 2026
   Royal Decree-law 29/2026 in force, pending validation

   Published in the BOE on October 7, 2026 and in force from October 8, 2026, the decree-law sets 10% VAT on furnished lets of up to 30 nights from December 1, 2026 (not in the host's own main home), lets councils in tight-market zones add an IBI surcharge on tourist homes, and requires temporary leases to state a real reason. The Congress must validate it within 30 days, by about November 6, 2026, through its Diputación Permanente, which acts while the Chamber is dissolved for the November 29, 2026 general election; the vote was not scheduled on October 15, 2026. Its predecessor, Royal Decree-law 26/2026 of September 29, 2026, lapsed after the Congress rejected it on October 2, 2026.^10,44

7. June 30, 2026 Not in force
   Parliament rejects a bill to repeal decree-law 3/2023

   The Catalan Parliament's plenary rejected at the totality debate a Junts bill to repeal decree-law 3/2023 and give municipalities more room to set the conditions for tourist flats (PSC, ERC, Comuns and CUP voted against; Junts, PP and Aliança in favour; Vox abstained).⁴¹

8. June 29, 2026
   Government announces a plan to raise VAT on tourist flats to 21%

   Following the Council of Ministers on June 29, 2026 the government announced a plan to raise VAT on tourist flats to 21% (news reports). The decree-laws of September 29, 2026 and October 6, 2026 set 10% instead.^10,40,42

9. May 19, 2026
   Supreme Court annuls the national rental registry provisions

   STS 620/2026 annulled the provisions creating the Spain-wide rental registry and upheld the digital one-stop shop and platforms' data-transmission duties. Further Supreme Court rulings of May 21, 2026 and June 1, 2026 are noted in the BOE entry for the decree.^2,16

10. April 1, 2026
    New tourist-tax rates: 9.50 EUR per person per night for a HUT

    The new IEET tariffs and the Barcelona surcharge of €5.00 came into force. A tourist-use flat in Barcelona city now pays 4.50 + 5.00 = €9.50 per person per night.^18,20,21

11. March 6, 2026
    Llei 2/2026 sets the tourist-tax tariffs and the surcharge ceiling

    Catalan law 2/2026 (published March 10, 2026) fixes the IEET tariffs from April 1, 2026, sets the ceiling for the Barcelona surcharge at €8 and creates a surcharge option for other municipalities. The City Council approved its surcharge ordinance on January 30, 2026.^5,9,21

12. July 15, 2025
    Housing Ministry and Airbnb agree on listing removals

    Airbnb agreed to send monthly listing data from August 2025 and to remove listings with registry irregularities after notice and a grace period. This pre-dates the Supreme Court's May 2026 annulment of the national registry provisions.³¹

13. April 3, 2025
    Owners' consent rule for tourist rentals in force

    The Horizontal Property Law change in Organic Law 1/2025 (published January 3, 2025) took effect three months after publication: owners need their community's prior express approval for tourist rentals, and a 3/5 vote can approve, limit or prohibit them.³

14. March 25, 2025
    Decree-law 6/2025 sets new IEET tariffs

    Decree-law 6/2025 set higher IEET tariffs (€4.50 for a tourist-use dwelling in Barcelona city) and raised the ceiling of Barcelona's city surcharge to €8. Decree-law 10/2025 (May 13, 2025) postponed the tariffs, retroactively, until the first settlement period after the law that followed; decree-law 21/2025 (October 14, 2025) applied an identical moratorium to the surcharge for other municipalities, so all measures started together on April 1, 2026 under Llei 2/2026.^6,7,36

15. March 13, 2025
    Constitutional Court upholds decree-law 3/2023

    STC 64/2025 dismissed the People's Party deputies' challenge to the decree-law (court decision; published in the BOE on April 11, 2025).¹⁵

16. January 2, 2025
    Royal Decree 1312/2024 in force

    The decree creating Spain's single rental registry and digital one-stop shop entered into force on January 2, 2025, with its provisions taking effect on July 1, 2025.²

17. June 21, 2024
    Barcelona announces it will not renew HUT licences

    The City Council announced it will not renew about 10,000 tourist-flat licences in November 2028, so those homes return to residential use.^12,13

18. December 22, 2023
    Parliament validates decree-law 3/2023

    The Catalan Parliament validated the decree-law by Resolution 897/XIV, published in the Catalan official gazette on December 22, 2023.¹

19. November 9, 2023
    Decree-law 3/2023 in force

    Catalan decree-law 3/2023 (signed November 7, 2023, published November 8, 2023) requires a prior urban licence for tourist flats in 262 municipalities including Barcelona. Existing tourist flats have five years to get the new licence or stop.^1,14

20. January 26, 2022
    Barcelona's tourist-accommodation plan (PEUAT) in force

    The plan approved on December 23, 2021 came into force with its publication in the provincial gazette. It sets zero growth of tourist flats citywide.²⁴

Estimate what a Barcelona home could earn

1. 1. Decreto-ley 3/2023, de 7 de noviembre, de medidas urgentes sobre el régimen urbanístico de las viviendas de uso turístico (BOE-A-2024-281) · Boletín Oficial del Estado
2. 2. Real Decreto 1312/2024, de 23 de diciembre, por el que se regula el procedimiento de Registro Único de Arrendamientos y se crea la Ventanilla Única Digital de Arrendamientos (BOE-A-2024-26931, with court annotations) · Boletín Oficial del Estado
3. 3. Ley Orgánica 1/2025, de 2 de enero, de medidas en materia de eficiencia del Servicio Público de Justicia (final provision 4: Ley de Propiedad Horizontal) · Boletín Oficial del Estado (BOE-A-2025-76)
4. 4. Ley 37/1992 del Impuesto sobre el Valor Añadido (consolidated text), art. 20.Uno.23 and 91.Uno.2 · Boletín Oficial del Estado
5. 5. Ley 2/2026, de 6 de marzo, de modificación del impuesto sobre las estancias en establecimientos turísticos y de creación de la tasa por el servicio de gestión y recaudación del recargo municipal del impuesto (BOE-A-2026-6642) · Boletín Oficial del Estado (Generalitat de Catalunya law)
6. 6. Decreto-ley 6/2025, de 25 de marzo, por el que se adoptan medidas urgentes en materia del impuesto sobre las estancias en establecimientos turísticos (BOE-A-2025-10271) · Boletín Oficial del Estado (Generalitat de Catalunya decree-law)
7. 7. Decreto-ley 21/2025, de 14 de octubre, de medidas urgentes de apoyo al sector agrario y forestal (its preamble and additional provision align the moratorium on the IEET surcharge; BOE-A-2026-561) · Boletín Oficial del Estado (Generalitat de Catalunya decree-law)
8. 8. Impost sobre les estades en establiments turístics: normativa vigent a 14.07.2026 (consolidated Llei 5/2017) · Generalitat de Catalunya, Departament d'Economia i Finances
9. 9. Ordenança fiscal 2.2: recàrrec de l'impost sobre les estades en establiments turístics · Ajuntament de Barcelona (BOPB CVE 202610021075)
10. 10. Real Decreto-ley 29/2026, de 6 de octubre, por el que se adoptan medidas urgentes para la protección de la función social de la vivienda y la ampliación de la oferta de vivienda asequible (BOE-A-2026-20823) · Boletín Oficial del Estado
11. 11. Ordenança fiscal núm. 3.3: taxes per serveis urbanístics (item 2.6, licence for tourist-use dwellings under decree-law 3/2023) · Ajuntament de Barcelona (BOPB CVE 202410197054)
12. 12. Application of Decree Law 3/2023 to tourist-use flats (HUTs) · Barcelona City Council, Tourism
13. 13. Barcelona no renovarà les llicències d'habitatges d'ús turístic · Barcelona City Council, Tourism (news, 2024-06-21)
14. 14. Nova regulació dels habitatges d'ús turístic a 262 municipis catalans · Generalitat de Catalunya, Canal Empresa
15. 15. Sentencia 64/2025, de 13 de marzo de 2025 (recurso de inconstitucionalidad 798-2024), BOE-A-2025-7430 · Tribunal Constitucional, published in the BOE
16. 16. El Tribunal Supremo anula el Registro Único de arrendamientos de corta duración por considerar que el Estado carece de competencia para su creación · Consejo General del Poder Judicial (CGPJ), press note
17. 17. Alquilo un apartamento turístico, ¿tengo que ingresar IVA? · Agencia Tributaria (AEAT)
18. 18. Quota tributària i tarifes (IEET) · Agència Tributària de Catalunya
19. 19. Impost sobre les estades en establiments turístics · Agència Tributària de Catalunya
20. 20. Tax on stays in tourism establishments in Catalonia: rates (English information sheet) · Agència Tributària de Catalunya
21. 21. Impost sobre les estades en establiments turístics: increment de tarifes, modificació del recàrrec de l'Ajuntament de Barcelona i creació d'un recàrrec per a la resta de municipis · Agència Tributària de Catalunya (news, 2026-03-10)
22. 22. L'impost turístic · Barcelona City Council, Tourism
23. 23. Habitatges d'ús turístic · Barcelona City Council, Urbanisme
24. 24. Pla especial urbanístic d'allotjaments turístics (PEUAT) · Barcelona City Council, Urbanisme
25. 25. Barcelona mantindrà la prohibició del lloguer d'habitacions turístiques (press release, 2021-08-04) · Barcelona City Council, press service
26. 26. Barcelona reforça aquest estiu la lluita municipal contra els habitatges d'ús turístic il·legals (press release, 2025-08-01) · Barcelona City Council, press service
27. 27. L'Ajuntament de Barcelona detecta 31 pisos turístics il·legals en una finca d'Horta-Guinardó (press release, 2026-06-05) · Barcelona City Council, press service
28. 28. Preguntes més freqüents (habitatges d'ús turístic) · Generalitat de Catalunya, Departament d'Empresa i Treball / Canal Empresa
29. 29. Habilitació de llars compartides · Generalitat de Catalunya, Tràmits gencat
30. 30. La Generalitat presentarà recurs contra la sentència que anul·la l'article que regula les llars compartides del Decret 75/2020 de turisme de Catalunya · Govern de la Generalitat de Catalunya, press room
31. 31. El Ministerio de Vivienda acuerda con Airbnb la retirada de los anuncios de pisos turísticos sin código de registro (2025-07-15) · Ministerio de Vivienda y Agenda Urbana
32. 32. Consumo impone a Airbnb el bloqueo de más de 65.000 anuncios ilegales de pisos turísticos (2025-05-19) · Ministerio de Derechos Sociales, Consumo y Agenda 2030
33. 33. Consumo logra la retirada de 65.000 anuncios ilegales en Airbnb y denuncia otros 55.000 sin número de registro (2025-07-30) · Ministerio de Derechos Sociales, Consumo y Agenda 2030
34. 34. Obligats tributaris (IEET) · Agència Tributària de Catalunya
35. 35. Declarar estades en establiments turístics (models 950, 940, 920) · Agència Tributària de Catalunya
36. 36. Es posposa, amb caràcter retroactiu, l'entrada en vigor de les noves tarifes de l'impost sobre les estades en establiments turístics (2025-05-14) · Agència Tributària de Catalunya
37. 37. Tributación del alquiler de apartamentos turísticos: cómo tributan · Agencia Tributaria (AEAT)
38. 38. Tributación del alquiler de apartamentos turísticos: Impuesto sobre la Renta de No Residentes · Agencia Tributaria (AEAT)
39. 39. La comissió d'hisenda aprova incrementar l'impost de béns immobles fins a un 150% als pisos turístics (press release, 2026-10-09) · Barcelona City Council, press service
40. 40. El Gobierno impulsa un paquete de medidas sobre vivienda, que eleva al 21% el IVA de los pisos turísticos (2026-06-29) · Europa Press
41. 41. PSC, ERC, CUP i Comuns rebutgen flexibilitzar la prohibició de donar llicències turístiques (2026-06-30) · Crónica Global
42. 42. El Gobierno ultima un real decreto ley urgente que aplicará el IVA a los pisos turísticos (2026-09-28) · La Voz de Galicia
43. 43. Barcelona aprueba inicialmente subir el IBI un 150% a los titulares de 4 o más pisos turísticos (2026-10-15) · Europa Press
44. 44. El Gobierno retrasa la votación de los decretos de vivienda y acerca la fecha a las elecciones (2026-10-15) · Expansión