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

Licence required

Yes

Taxes on a stay

No tourist tax

Fine for hosting without a permit

€300,000

Listings showing a permit number

59%

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

The operator of any entire home let to tourists in Madrid city. Room rentals and seasonal lets do not file the regional tourist-home declaration.^{1,5,6,8,20,25,26}

Issued by

Dirección General de Turismo y Hostelería of the Community of Madrid for the registration, and the Ayuntamiento de Madrid for the activity licence

Valid for

The regional registration stays until the operator reports a closure or changes the declared data. The council's licence has no fixed term, except that a licence for a whole listed building in the historic centre lapses after 15 years.

Processing

The regional declaration lets the activity start on filing; the tourism department then has up to six months to declare that it cannot continue if the declaration is missing or inaccurate. The council's licence is needed before the home is let.

On listings

The number must appear on every listing

Platform checks

Airbnb has a field for the regional registration number and asks hosts to show it; the national registration number has not been required since the Supreme Court annulled it on 19 May 2026.

Fees

Who qualifies

• The entire home is let, with a CIVUT suitability certificate signed by a technician after an on-site check and civil liability insurance in force
• The owners' community has approved the use (three fifths of owners and shares for new registrations since 3 April 2025) and its statutes do not ban tourist use
• Inside the historic centre (APE 00.01) the council issues no licences for dispersed tourist flats in residential buildings; only buildings that are not residential, or whole listed buildings under conditions, can qualify
• Outside the historic centre a flat in a residential building needs its own independent street entrance and must be on the lower-ground, ground or first floor
• The home is not publicly protected housing

How to apply

1. 1 Check that the building's owners' community has approved tourist use, that its statutes do not ban it and that the home is not protected housing.
2. 2 Check the Plan RESIDE rules for the address: no new licences for dispersed tourist flats in residential buildings of the historic centre; elsewhere own street access on the lower-ground, ground or first floor.
3. 3 Apply to the council for the urban-planning activity licence for lodging use and pay the municipal fee.
4. 4 Have a technician sign the CIVUT after an on-site visit and take out civil liability insurance.
5. 5 File the declaration online through the Community of Madrid's digital account with an accepted electronic signature.
6. 6 Put the registration number (format VT00000) in the Airbnb listing, fix the official plaque by the entrance, and report each guest to the Ministry of Interior.

Permit rules

File a responsible declaration with the region

A tourist home needs a declaration of start of activity filed with the Dirección General de Turismo y Hostelería. Filing is electronic only, and the home is then entered in the Register of Tourism Enterprises.^1,8

A Madrid city activity licence is also required

In Madrid city the tourist home needs both the regional registration and the council's activity licence (licencia urbanística de actividad y funcionamiento). The two are separate requirements: the registration covers the tourism activity and the licence covers its urban-planning use, as the Directorate-General for Legal Security and Public Faith stated in July 2025.^8,20

Registration number

Once registered, the home receives a regional registration number in the format VT00000.²⁵

No regional fee

The regional declaration for a tourist home carries no fee; municipal licence fees and the CIVUT technician are separate costs.⁸

Municipal fee for the activity licence

The council's fee for an urban-planning licence to install an activity is €414.00 for a floor area of up to 50 m², €654.12 for 50 to 100 m² and €931.50 for 100 to 500 m², before any fee for works.⁶

Registration number in every advert

Airbnb states that the Community of Madrid requires the registration number in any advertisement, including the Airbnb listing, and the official plaque next to the main entrance.²⁵

No national registration number

The Supreme Court annulled the national registration number (NRUA) on 19 May 2026, and Airbnb no longer requires it to publish a listing in Spain; the regional registration remains.^13,26 In force since May 19, 2026

Entire homes only

A tourist home is an entire flat, studio, apartment or house let to guests; Airbnb states that tourist accommodation in Madrid must be offered as an entire place.^8,25

Protected housing cannot be a tourist home

Decree 27/2026 prohibits tourist use of publicly protected housing (vivienda de protección pública) and of buildings where the owners' community decides to ban it.^1,9 Applies to: protected housing and banned buildings · In force since April 2026

Historic centre: no dispersed tourist flats in residential buildings

Inside the historic centre planning area (APE 00.01, from Avenida de la Reina Victoria and Cuatro Caminos round to Manuel Becerra, Méndez Álvaro and the Manzanares), the Plan RESIDE bars tourist flats scattered among homes in residential buildings, even on the ground floor. The council issues no licences for them.^5,15 Applies to: historic centre of Madrid · In force since September 2025

Rest of the city: own street access, lower floors only

Outside the historic centre a tourist flat in a residential building must have its own independent entrance, not the shared door or lifts, and lodging use is limited to the lower-ground, ground and first floors. Whole buildings used only for lodging are not bound by the floor limit.^5,15 Applies to: Madrid city outside the historic centre · In force since September 2025

Lodging use limited to the lower floors

The plan change limits lodging use outside the historic centre to the lower-ground, ground and first floors where a zoning rule had allowed it on any floor.¹⁴ Applies to: Madrid city outside the historic centre · In force since September 2025

Whole tourist buildings in the centre: 15-year licences

In the historic centre a residential building can become an exclusively tourist building only if it is listed (catalogued): for the least protected listed buildings (level 3) the licence is tied to restoration works and lapses after 15 years, and more protected ones need a special protection plan. Unlisted residential buildings and empty plots cannot take the use.^5,15 Applies to: historic centre of Madrid · In force since September 2025

Ground-floor shops cannot become tourist flats on main commercial streets

On the commercial axes listed in the plan (for example parts of Bravo Murillo, Alcalá, Marcelo Usera and Paseo de Extremadura), ground-floor premises cannot be turned into homes or lodging.⁵ Applies to: listed commercial streets · In force since September 2025

Owners' community must approve

A new tourist home in a flat building needs the approval of the owners' community, by three fifths of the owners holding three fifths of the shares, in force since 3 April 2025 and not retroactive. The operator keeps the certificate on file for inspection.^8,12,25 Applies to: flats in buildings under horizontal property · In force since April 3, 2025

Statutes must not ban tourist use

The operator needs a certificate that the building's owners' community has not prohibited tourist accommodation.⁸ Applies to: flats in buildings under horizontal property · In force since April 2026

Rooms and seasonal lets sit outside the declaration

The tourism department states that seasonal lets and room rentals do not file the tourist-home declaration because they are not its responsibility. National tenancy rules for rooms and seasonal lets changed on 8 October 2026 and await validation by Congress.^3,8 Applies to: room and seasonal rentals · In force since October 8, 2026

CIVUT suitability certificate

A technician signs the CIVUT after an on-site check. It certifies heating, hot and cold water, ventilation, a hand extinguisher within 15 metres of the front door, basic emergency signs and an evacuation plan.^1,8

Civil liability insurance

The operator must hold civil liability insurance covering guests' bodily harm, property damage and economic loss, and keep it in force while the activity runs.^8,25

Guest limit follows floor area

Under Decree 27/2026 a home of 25.50 to 40 square metres of usable floor area takes up to four guests in at least two habitable rooms, plus two more guests for each further 12 square metres in one more independent room. Two convertible beds in the living room count towards the total.¹ Applies to: new tourist homes; existing ones have three years to adapt · In force since April 2026

No minimum stay or night cap

The regional decree sets no minimum stay and no yearly night cap for tourist homes; stays are counted by days, weeks or months for pricing.^7,22

Tourist regime covers stays up to 31 days

National tenancy law caps the tourist-rental regime at 31 days and leaves the exact length to the competent administrations. Longer stays fall under seasonal or ordinary tenancy rules.⁴

Permanent contact number and emergency sign

Each tourist home must display a permanent contact phone number for guests' incidents and a notice of emergency and health service numbers in at least Spanish and English. Guests also receive the building's rules of coexistence before arrival.^1,8

Report guests to the Ministry of Interior

Every host 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).^1,27 In force since December 2, 2024

What the host still handles

• Regional declaration of start of activity with the Dirección General de Turismo y Hostelería
• The council's activity licence (licencia urbanística de actividad y funcionamiento)
• Guest registration with the Ministry of Interior
• VAT filings with the Agencia Tributaria for lets that carry VAT, including lets of up to 30 nights from 1 December 2026^3,6,10,11,28

• Offering tourist accommodation without having filed the responsible declaration is a very serious infringement under the regional tourism law, fined €30,001 to €300,000, with possible suspension or closure of up to five years.²
• The council acts against a tourist flat that has no licence under article 204 of the Land Law of the Community of Madrid: a cease order first, then a firm fine of €30,001, a second of €60,001 and a third of €100,001 if the activity continues. The fines accumulate.¹⁵
• Before the fines, a cease order can be backed by coercive fines of €1,000, €2,000 and €3,000.¹⁵
• In 2025 the council imposed 117 sanctions for tourist use without a licence (27% more than in 2024) and 144 coercive fines of €1,000 to €3,000.¹⁶
• Serious infringements of the regional tourism law, such as changing the declared capacity without a new declaration, are fined €3,001 to €30,000.²
• Not registering as an accommodation provider or not reporting guests to the authorities is a serious infringement, with fines from €601 to €30,000.²⁷

1. April 2029 Upcoming
   Existing tourist homes must meet the Decree 27/2026 standards

   Homes already operating when the decree came into force have three years from its entry into force, until April 2029, to meet the new equipment, size and capacity rules.¹

2. December 1, 2026 Upcoming
   10% VAT 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, carry VAT at the reduced rate of 10% from 1 December 2026.³

3. October 8, 2026
   Royal Decree-law 29/2026 takes effect, pending validation

   The decree-law covers seasonal and room rentals, a council surcharge on property tax for tourist homes in tense zones and VAT on short lets. The standing committee of Congress must still validate it.^3,11

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

   Ruling 620/2026 annulled the national registration procedure, so Airbnb no longer requires the national number to publish a listing. The regional registration and the city licence are unaffected.^13,26

5. April 2026
   Community of Madrid Decree 27/2026 in force

   The decree sets minimum room sizes and guest numbers, bars protected housing and makes the operator, not the owner, file the declaration. Homes already operating have until April 2029 to adapt.^1,9

6. September 2025
   Plan RESIDE in force

   The council published the amended urban-planning rules in the BOCM on 22 September 2025: no licences for dispersed tourist flats in residential buildings of the historic centre, and own street access on the lower floors elsewhere.^5,17

7. August 27, 2025
   Plan RESIDE approved

   The Community of Madrid's governing council gave final approval to the change in Madrid's general plan on 27 August 2025 (BOCM, 4 September 2025).^14,15

8. April 3, 2025
   Owners' communities must approve new tourist homes

   The reform of the Horizontal Property Law requires the express approval of three fifths of the owners, holding three fifths of the shares, to install a new tourist home; it is not retroactive.^12,25

9. April 25, 2024
   Council action plan on tourist flats

   Madrid suspended new tourist-flat licences, tightened the fines for unlicensed flats, added inspectors and published a list of licensed flats, pending the Plan RESIDE.¹⁵

Estimate what a Madrid home could earn

1. 1. Decreto 27/2026, de 25 de marzo, por el que se modifica el Decreto 79/2014 (apartamentos turísticos y viviendas de uso turístico) (BOCM núm. 80, 6 de abril de 2026) · Boletín Oficial de la Comunidad de Madrid
2. 2. Ley 1/1999, de 12 de marzo, de Ordenación del Turismo de la Comunidad de Madrid (texto consolidado) · Boletín Oficial del Estado
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. Ley 29/1994, de 24 de noviembre, de Arrendamientos Urbanos (consolidated text) · Boletín Oficial del Estado
5. 5. Aprobación definitiva de la Modificación del Plan General de Ordenación Urbana para la mejora del uso residencial (Plan RESIDE), artículos modificados de las Normas Urbanísticas (BOCM núm. 226, 22 de septiembre de 2025) · Ayuntamiento de Madrid, en el Boletín Oficial de la Comunidad de Madrid
6. 6. Ordenanzas fiscales y precios públicos municipales 2026: Ordenanza Fiscal 10/2023 reguladora de la Tasa por Prestación de Servicios Urbanísticos (artículo 15) · Agencia Tributaria Madrid, Ayuntamiento de Madrid
7. 7. Decreto 79/2014, de 10 de julio, por el que se regulan los apartamentos turísticos y las viviendas de uso turístico de la Comunidad de Madrid (BOCM núm. 180, 31 de julio de 2014) · Boletín Oficial de la Comunidad de Madrid
8. 8. Declaración responsable de inicio de actividad de vivienda de uso turístico · Comunidad de Madrid, sede electrónica
9. 9. La Comunidad de Madrid actualiza la normativa de viviendas de uso turístico reforzando los requisitos de equipamiento y servicios de estos alojamientos · Comunidad de Madrid
10. 10. Tributación autonómica. Medidas 2026, capítulo III · Ministerio de Hacienda, Financiación Autonómica
11. 11. Consejo de Ministros, 6 de octubre de 2026: referencia y resumen · La Moncloa
12. 12. Las comunidades de vecinos tendrán la última palabra sobre los pisos turísticos a partir del jueves · Ministerio de Vivienda y Agenda Urbana
13. 13. Sentencia núm. 620/2026, Recurso 143/2025 (Real Decreto 1312/2024) · Tribunal Supremo, Sala Tercera (copy published by the Colegio de Registradores)
14. 14. Acuerdo de 27 de agosto de 2025 por el que se aprueba definitivamente la modificación puntual del Plan General de Ordenación Urbana de Madrid para la protección y mejora del uso residencial (BOCM núm. 211) · Boletín Oficial de la Comunidad de Madrid
15. 15. El Plan RESIDE entra en vigor: ya no habrá pisos turísticos en edificios residenciales (nota de prensa de 27 de agosto de 2025) · Ayuntamiento de Madrid
16. 16. El Ayuntamiento concedió en 2025 un 41 % más de licencias residenciales y recuperó para este uso un 33 % más de VUT ilegales (nota de prensa de 7 de mayo de 2026) · Ayuntamiento de Madrid, Diario del Ayuntamiento
17. 17. Las solicitudes de licencia para abrir una vivienda de uso turístico se desploman un 42 % en Madrid (nota de prensa de 29 de septiembre de 2026) · Ayuntamiento de Madrid, Diario del Ayuntamiento
18. 18. Madrid lidera a nivel nacional la reducción de los pisos turísticos: caen un 40 % en la capital frente al 15 % del conjunto de España (nota de prensa de 30 de junio de 2026) · Ayuntamiento de Madrid, Diario del Ayuntamiento
19. 19. Viviendas de uso turístico con licencia (conjunto de datos, fichero actualizado el 7 de septiembre de 2026) · Ayuntamiento de Madrid, Portal de datos abiertos
20. 20. Resolución de 17 de julio de 2025 de la Dirección General de Seguridad Jurídica y Fe Pública sobre la licencia de uso turístico para el municipio de Madrid (BOE-A-2025-16396) · Boletín Oficial del Estado
21. 21. Alojamientos turísticos de la Comunidad de Madrid (Registro de Empresas Turísticas, datos abiertos) · Comunidad de Madrid, Datos Abiertos
22. 22. El TSJM anula la prohibición de alquilar viviendas turísticas por un periodo mínimo de cinco días (8 de junio de 2016) · Poder Judicial, Tribunal Superior de Justicia de Madrid
23. 23. Aprobado el Plan Especial para la regulación de los alojamientos turísticos (nota de prensa de 26 de julio de 2018) · Ayuntamiento de Madrid
24. 24. Viviendas de Uso Turístico (página del Ayuntamiento) · Ayuntamiento de Madrid
25. 25. Community of Madrid (regional rules for hosts) · Airbnb Help Center
26. 26. Spanish Royal Decree 1312/2024: Frequently Asked Questions · Airbnb Help Center
27. 27. Spanish Royal Decree 933/2021: Frequently Asked Questions · Airbnb Help Center
28. 28. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Center