Catalonia Short-Term Rental Laws & Hotel Tax (2026)

State licence required

Yes

Next rule change

Dec 1, 2026

The laws in brief

Who needs it

Any owner letting a whole home to tourists for periods of 31 days or less. An owner who lets rooms in the home where they live registers a shared house (llar compartida) instead.^5,6,7,27

Issued by

Generalitat de Catalunya (Department of Business and Labour), after the council enables the home; in the 262 municipalities of Decree-Law 3/2023 the council's urban-planning licence comes first

Valid for

The registration lasts while the home stays enabled. Where Decree-Law 3/2023 applies, the urban-planning licence lasts five years and is renewable where the municipal plan allows.

On listings

The number must appear on every listing

Platform checks

Airbnb has a field for the Catalan registration number in the listing details, and Catalonia requires the number on every type of advertisement.

Fees

Who qualifies

• The home is let whole, never room by room, and each stay is 31 days or less
• The home has a habitability certificate (cèdula d'habitabilitat), which sets the guest limit, and no more than 15 places
• The council allows the use: in the 262 municipalities of Decree-Law 3/2023 a prior urban-planning licence is needed, and councils may not grant new ones until their plans are adapted
• In a flat building, the owners' community has approved it by a three-fifths vote (registrations since April 2025) and its statutes do not ban tourist use

How to apply

1. 1 Ask the council whether the municipality is in the annex of Decree-Law 3/2023 or has suspended new tourist homes; if it is in the annex, the urban-planning licence must be granted first.
2. 2 Hold a habitability certificate and, in a flat building, the owners' community approval.
3. 3 File the online start-of-activity communication (comunicació d'inici d'activitat) with the Generalitat using a digital certificate or idCAT Mòbil.
4. 4 The council completes the enablement and reports it to the Tourism Register, which assigns the registration number (for example HUTB000000).
5. 5 Show the number in every advert, and display it with the maximum capacity and the assistance phone number in the home.

Permit rules

Register in the Tourism Register of Catalonia

Every tourist accommodation, whether an entire place or a shared house, is registered in the Tourism Register of Catalonia after the host files a statement of responsibility with the General Directorate of Tourism. The register assigns a number such as HUTB000000.²⁷

The council enables the home

The online communication starts the council's enablement procedure, and the home is entered in the Tourism Register once the council reports the final data to the Generalitat. A home that the council has not enabled may not be let.^5,6

No Generalitat fee; council fee may apply

The Generalitat charges nothing for the start-of-activity communication. The council may require its own municipal fee to complete the procedure, and the amount differs by town.⁵

Registration number in every advert

The registration number (NIRTC) must appear in every kind of advertising, promotion or marketing of the home, including an Airbnb listing. Airbnb has a field for it in the listing details.^6,27

Display the number, capacity and phone in the home

The home displays, in a visible place, the registration number, its maximum capacity and the phone number of the assistance and maintenance service.⁶

No national registration number

Spain's national registration number (NRUA) was annulled by the Supreme Court on 19 May 2026, and Airbnb no longer requires it to publish a listing. The Catalan registration number is still required.³⁰ In force since May 19, 2026

Whole homes only, never room by room

A tourist-use home is let whole. Renting it room by room is not permitted; rooms can be let only as a shared house, where the host lives in the home.^5,27

Rooms: the shared house (llar compartida)

A shared house is a tourist accommodation that is the host's primary and actual residence, and the host must live there while it is rented out. It has its own registration, separate from a tourist-use home.^26,27 Applies to: hosts renting rooms

No primary-residence requirement for a tourist home

The tourism rules set no limit on where the owner lives or is registered as a resident, so a second home can be a tourist home. Urban-planning rules, council limits and community statutes can still restrict the use.⁶ Applies to: owners of tourist homes

Urban-planning licence in 262 municipalities

In the 262 municipalities listed in the annex of Decree-Law 3/2023, which took effect on 9 November 2023, a new tourist home needs a prior urban-planning licence from the council, valid for five years and renewable. The start-of-activity communication has no legal effect until the licence is granted.^1,7,25 Applies to: tourist homes in the 262 municipalities (including Barcelona, Salou, Roses, Lloret de Mar, Sitges, Cambrils and l'Hospitalet de Llobregat) · In force since November 9, 2023

Councils may not grant new licences until their plans change

The affected councils cannot grant new tourist-home licences until they amend their urban plans to allow tourist use expressly, alongside housing, and show enough land for residents' homes. Until then new tourist homes cannot be opened in those municipalities.^1,7 Applies to: tourist homes in the 262 municipalities · In force since November 9, 2023

At most 10 tourist-home licences per 100 inhabitants

Even after a plan change, a council can grant no more licences than a ratio of 10 tourist homes per 100 inhabitants, and must award them with publicity, objectivity and competition between applicants.^1,7 Applies to: tourist homes in the 262 municipalities · In force since November 9, 2023

Existing homes: licence by November 2028

A tourist home already enabled when the decree-law took effect has five years, until November 2028, to obtain the urban-planning licence or stop. The holder can ask the council once, after the fourth year, for up to five more years by showing the transition does not make up for the loss of the enabling title.^1,7 Applies to: tourist homes enabled before 9 November 2023 in the 262 municipalities · Takes effect November 2028

The list of municipalities is reviewed every five years

The annex list is valid for five years from 9 November 2023. The urbanism department sets the list again by order every five years after hearing the councils concerned, so a municipality can enter or leave the regime.¹

Councils can suspend or limit new tourist homes

Each council may have suspended or limited enablements. A start-of-activity communication filed while the council has a suspension in force counts as not filed and has no legal effect.⁵

Barcelona plans not to renew tourist-flat licences in 2028

Barcelona's council plans not to renew its roughly 10,000 tourist-flat licences when they expire in 2028 under Decree-Law 3/2023.¹⁶ Applies to: Barcelona · Takes effect November 2028

Owners' community must approve new registrations

For registrations made since April 2025, a tourist home in a flat building needs the express approval of the owners' community, by a three-fifths vote of the owners holding three fifths of the shares. It does not apply retroactively to earlier registrations.^13,27 Applies to: flats in buildings under horizontal property · In force since April 3, 2025

Community statutes can ban tourist use

The statutes of an owners' community, if registered in the Property Registry, can limit or rule out tourist use in buildings under horizontal property, whatever the council allows.⁶ Applies to: flats in buildings under horizontal property

1. 1. Barcelona

   Barcelona

   Barcelona is in the annex of Decree-Law 3/2023, and its council plans not to renew the roughly 10,000 tourist-flat licences that expire in 2028. A tourist home pays the €4.50 Catalan tariff plus a €5.00 council surcharge per person per night, and the council has imposed more than 11,500 fines since 2016.^10,16,17,18

   • Roughly 10,000 tourist-flat licences expire in 2028 and the council plans not to renew them
   • Tourist-stay tax: €4.50 tariff plus a €5.00 council surcharge per person per night until 31 March 2027 (€9.50), then €6.00 and €7.00 surcharges in the next two years
   • Marketing or advertising a tourist flat without enablement is a very serious infringement: fines of €60,001 to €600,000
   • More than 11,500 fines and almost 11,600 cease orders since 2016

2. 2. Salou

   Tarragona

   Salou is among the 262 municipalities in Decree-Law 3/2023, so a new tourist home needs a prior urban-planning licence that the council may not grant until its plan is adapted. It is not among the seven councils that had approved a surcharge on the tourist-stay tax by October 2026, so the Catalan tariff of €1.75 per person per night applies.^1,7,10

   • Listed in the annex of Decree-Law 3/2023 (urban-planning licence for five years, renewable)
   • No new licences until the council adapts its plan; at most 10 licences per 100 inhabitants
   • Tourist-stay tax for a tourist home: €1.75 per person per night until 31 March 2027, then €2.50

3. 3. Roses

   Girona

   Roses is in the annex of Decree-Law 3/2023. The council states that new tourist-home communications cannot be filed at present, and that any new home must first obtain the urban-planning licence once the plan is developed. Changes of owner of existing homes are not limited by the decree-law.¹⁹

   • New tourist-home communications cannot be filed at present
   • A new home must hold the urban-planning licence first; councils have five years to adapt their plans
   • Changes of owner of existing tourist homes are not limited by the decree-law

4. 4. Lloret de Mar

   Girona

   Lloret de Mar is in the annex of Decree-Law 3/2023. The council reports that, because of the number of existing tourist-home licences, the only procedures possible are changes of holder and cancellations. A municipal ordinance and a special urban plan for tourist homes govern the existing licences.²⁰

   • No new tourist-home licences: only changes of holder and cancellations are possible
   • A municipal ordinance and a special urban plan (Pla especial urbanístic) for tourist homes apply

5. 5. Sitges

   Barcelona

   Sitges is in the annex of Decree-Law 3/2023 and also caps tourist homes through its own urban plan: at most 9% of the town's homes across its three zones. The council reports that current percentages exceed the limits, so new enablements cannot be requested.^21,22

   • Tourist homes may not exceed 9% of the town's homes (10% and 7% limits in the zones)
   • New enablements cannot be requested while the percentages stay above the limits
   • Existing homes must follow the 2021 municipal ordinance

6. 6. Cambrils

   Tarragona

   Cambrils is in the annex of Decree-Law 3/2023. The council states that tourist use is not compatible with its current urban plan and that the town exceeds the legal limit, so no more tourist homes can be registered.²³

   • No more tourist homes can be registered since the decree-law took effect on 9 November 2023
   • A communication cannot be filed without the urban-planning licence
   • Filing a communication still triggers the municipal fee

7. 7. l'Hospitalet de Llobregat

   Barcelona

   l'Hospitalet de Llobregat is in the annex of Decree-Law 3/2023. In November 2024 the council published a one-year suspension of activity and works licences for tourist homes, hostels, guesthouses and youth hostels across the whole municipality. From 1 October 2026 it also adds its own surcharge to the Catalan tourist-stay tax.^10,24

   • One-year suspension of licences for tourist homes across the whole municipality, published 8 November 2024
   • Council surcharge on a tourist home of €1.75 per person per night from 1 October 2026 and €2.50 from 1 April 2027
   • With the Catalan tariff, a tourist home pays €3.50 per person per night until 31 March 2027, then €5.00

What the host still handles

• Tourism Register of Catalonia number, through the council's enablement (and the council's urban-planning licence in the 262 municipalities of Decree-Law 3/2023)
• Tourist-stay tax self-assessment with the Agència Tributària de Catalunya (models 950, 940 or 920), filed twice a year
• Guest registration with the Ministry of Interior (Registro de Viajeros)
• VAT filings with the Agencia Tributaria for lets that carry VAT, including lets of up to 30 nights from 1 December 2026 if the decree-law is validated^2,3,9,10,28

Tourist stays are 31 days or less

Any continuous stay of 31 days or less counts as a tourist stay under the tourist-home rules. Longer stays fall in a different category, such as a seasonal rental.^5,27

At most 15 places, within the habitability certificate

A tourist home cannot hold more guests than the places on its habitability certificate and never more than 15. Homes enabled before 26 August 2020 with a larger capacity keep it until the capacity or the owner changes.^5,6

A phone number for guests and neighbours

The owner, or the manager they appoint, gives guests and neighbours a phone number to deal at once with queries and incidents, and guarantees an assistance and maintenance service for the home.^5,6

House rules in four languages

Guests receive the coexistence rules agreed by the owners' community, if there is one, in at least Catalan, Spanish, English and French.⁵

Disruptive guests must be asked to leave

If a guest breaks the basic rules of coexistence or a municipal ordinance, the owner or manager must require them to leave the home at once.^5,6

Report guests to the Ministry of Interior

Every host, including one renting a room in their own home, must register the accommodation with the Ministry of Interior and report guest details for each booking (Royal Decree 933/2021, enforceable since 2 December 2024).²⁹ In force since December 2, 2024

• Letting a tourist home that is not legalised is a serious or very serious infringement, with fines from €3,001 to €600,000. Owners, the people running the activity and those who collaborate can be fined by the council or the Generalitat.⁶
• Barcelona's council treats marketing or advertising tourist services without enablement as a very serious infringement, with fines of €60,001 to €600,000.¹⁸
• Barcelona's council has imposed more than 11,500 fines and almost 11,600 cease orders on illegal tourist flats since 2016.¹⁷
• Not registering as an accommodation provider or not reporting guests to the authorities is a serious infringement, with fines from €601 to €30,000.²⁹
• Airbnb was fined €64,055,311 by the Ministry of Consumer Affairs in December 2025 for publishing tourist homes without a licence or with a wrong registration number; a Madrid court refused to suspend payment in March 2026.¹⁵

1. November 2028 Upcoming
   Barcelona tourist-flat licences expire

   Barcelona plans not to renew its roughly 10,000 tourist-flat licences when they expire in 2028.¹⁶

2. November 2028 Upcoming
   Five-year transition ends for existing tourist homes

   Tourist homes enabled before 9 November 2023 in the 262 municipalities must hold the urban-planning licence by November 2028 or stop. Holders may ask the council once for up to five more years, after the fourth year.^1,7

3. April 1, 2028 Upcoming
   Barcelona surcharge rises to €7.00

   Barcelona's surcharge on a tourist home rises from €6.00 to €7.00 a person a night from 1 April 2028, to 31 March 2029.¹⁰

4. April 1, 2027 Upcoming
   Tourist-stay tariffs step up

   From 1 April 2027 the Catalan tariff for a tourist home outside Barcelona rises from €1.75 to €2.50 a night, Barcelona's surcharge rises from €5.00 to €6.00, and the l'Hospitalet de Llobregat surcharge rises from €1.75 to €2.50.^10,11

5. December 1, 2026 Upcoming
   VAT of 10% on furnished lets of up to 30 nights

   If Royal Decree-law 29/2026 is validated, furnished lets of up to 30 nights (other than the host's main home) are subject to VAT at the reduced rate of 10% from 1 December 2026.³

6. October 1, 2026
   Council surcharges start in seven municipalities

   Castelldefels, Esplugues, l'Hospitalet de Llobregat, El Prat de Llobregat, Sabadell, Sant Cugat del Vallès and Sant Just Desvern apply a council surcharge on the tourist-stay tax from 1 October 2026; other councils may adopt one by ordinance, up to €4 a night.^2,10

7. May 19, 2026
   Supreme Court annuls the national registration number

   Ruling 620/2026 annulled the national registration procedure of Royal Decree 1312/2024, so the national number is no longer required to publish a listing on Airbnb. The Catalan number is still required.³⁰

8. April 1, 2026
   Higher tourist-stay tariffs under Law 2/2026

   Law 2/2026 of 6 March raised the tariffs from 1 April 2026: €4.50 per person per night for a tourist home in Barcelona and €1.75 elsewhere in Catalonia, and Barcelona's surcharge limit rose to €8.^2,10,12

9. April 3, 2025
   Owners' communities decide on new tourist flats

   Under Organic Law 1/2025, new tourist registrations in flat buildings need the express approval of the owners' community by a three-fifths vote.^13,27

10. March 13, 2025
    Constitutional Court upholds the decree-law

    Ruling 64/2025 of the Constitutional Court dismissed the appeal by more than fifty members of Congress against the decree-law's licence regime and its annex.⁸

11. December 20, 2023
    Parliament of Catalonia validates the decree-law

    The Parliament of Catalonia validated Decree-Law 3/2023 at its plenary session of 20 December 2023.⁴

12. November 9, 2023
    Decree-Law 3/2023: urban-planning licence for tourist homes in 262 municipalities

    The decree-law took effect the day after its publication in the Catalan official gazette on 8 November 2023. It requires a five-year urban-planning licence for tourist homes in the annex municipalities and bars new licences until councils adapt their plans.^1,7,25

Estimate what a 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 · Boletín Oficial del Estado (Generalitat de Catalunya)
2. 2. Impost sobre les estades en establiments turístics (text refós, Llei 5/2017 amb les modificacions de la Llei 2/2026) · Generalitat de Catalunya, Departament d'Economia i Finances
3. 3. 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 · Boletín Oficial del Estado
4. 4. Resolución 897/XIV del Parlament de Catalunya, de convalidación del Decreto ley 3/2023 · Boletín Oficial del Estado (Parlament de Catalunya)
5. 5. Habilitació d'habitatges d'ús turístic · Generalitat de Catalunya, Tràmits Gencat
6. 6. Habitatges d'ús turístic: preguntes més freqüents · Generalitat de Catalunya, Departament d'Empresa i Treball
7. 7. Nova regulació dels habitatges d'ús turístic a 262 municipis catalans · Generalitat de Catalunya, Canal Empresa
8. 8. Recurso de inconstitucionalidad n.º 798-2024 contra el Decreto-ley 3/2023 de Cataluña (desestimado por Sentencia 64/2025) · Boletín Oficial del Estado (Tribunal Constitucional)
9. 9. Impost sobre les estades en establiments turístics · Agència Tributària de Catalunya
10. 10. Quota tributària, tarifes i recàrrecs municipals · Agència Tributària de Catalunya
11. 11. Impuesto sobre las estancias en establecimientos turísticos de Cataluña (texto con la Ley 2/2026) · Ministerio de Hacienda, Financiación Autonómica
12. 12. 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
13. 13. Las comunidades de vecinos tendrán la última palabra sobre los pisos turísticos a partir del jueves · Ministerio de Vivienda y Agenda Urbana
14. 14. Consejo de Ministros, 6 de octubre de 2026: referencia y resumen · La Moncloa
15. 15. La justicia obliga a Airbnb a pagar los 64 millones de euros previstos en la multa que le impuso Consumo · Ministerio de Derechos Sociales, Consumo y Agenda 2030
16. 16. Application of Decree Law 3/2023 to Tourist-Use Flats (HUTs) · Ajuntament de Barcelona
17. 17. Barcelona reforça aquest estiu la lluita municipal contra els habitatges d'ús turístic il·legals · Ajuntament de Barcelona
18. 18. Barcelona aplicarà criteris nous per fixar imports proporcionats en les sancions a pisos turístics il·legals · Ajuntament de Barcelona
19. 19. Comunicació d'obertura d'habitatges d'ús turístic · Ajuntament de Roses
20. 20. Habitatges d'ús turístic · Ajuntament de Lloret de Mar
21. 21. Comunicació prèvia relativa a l'activitat d'habitatge d'ús turístic · Ajuntament de Sitges
22. 22. Habitatges d'Ús Turístic · Ajuntament de Sitges
23. 23. Habitatge d'ús turístic · Ajuntament de Cambrils
24. 24. Suspensió pel termini d'un any de l'atorgament de llicències d'activitats i d'obres dels establiments destinats a habitatges d'ús turístic (HUT), hostals, pensions i albergs de joventut, a tot el terme municipal · Butlletí Oficial de la Província de Barcelona (Ajuntament de L'Hospitalet de Llobregat)
25. 25. Mesures urgents sobre el règim urbanístic dels habitatges d'ús turístic (DOGC) · Portal Jurídic de Catalunya
26. 26. Preguntes freqüents sobre l'impost sobre les estades en establiments turístics · Agència Tributària de Catalunya
27. 27. Catalonia (regional rules for hosts) · Airbnb Help Center
28. 28. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Center
29. 29. Spanish Royal Decree 933/2021: Frequently Asked Questions · Airbnb Help Center
30. 30. Spanish Royal Decree 1312/2024: Frequently Asked Questions · Airbnb Help Center