Community of Madrid Short-Term Rental Laws & Hotel Tax (2026)

State licence required

Yes

Next rule change

Dec 1, 2026

The laws in brief

Who needs it

The operator (titular de la actividad), whether a person or a company, of any entire home offered to tourists. Room rentals and seasonal lets are outside this declaration.^1,7,16,17

Issued by

Dirección General de Turismo y Hostelería, Consejería de Cultura, Turismo y Deporte, Community of Madrid

Valid for

The home stays on the register until the operator reports a closure; a change of operator, or any other change in the declared data, needs a new declaration. The regional rules set no renewal date.

Processing

The declaration lets the activity start on filing; the tourism department then has up to six months to declare that the activity cannot continue if the declaration is missing or inaccurate.

On listings

The number must appear on every listing

Platform checks

Airbnb has a field for the regional registration number in the listing details 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; the tourism department does not register single rooms as tourist homes
• A CIVUT (suitability certificate) signed by a competent technician after an on-site check
• Civil liability insurance kept in force while the activity runs
• A certificate that the building's statutes do not prohibit tourist use, plus the approval of the owners' community
• The home is not protected housing (vivienda de protección pública)
• In Madrid city an urban-planning activity licence; in other councils the local rules apply

How to apply

1. 1 Check that the building's statutes do not ban tourist use, obtain the owners' community's approval and confirm the home is not protected housing.
2. 2 Ask the council what it requires: in Madrid city an urban-planning activity licence, elsewhere the local rules.
3. 3 Have a technician sign the CIVUT after an on-site visit and take out civil liability insurance.
4. 4 File the declaration online through the Community of Madrid's digital account with an accepted electronic signature; all steps are electronic.
5. 5 Put the registration number (format VT00000) in the Airbnb listing and fix the official plaque next to the entrance.
6. 6 Report each guest to the Ministry of Interior guest register.

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.^1,7

Registration number

Once registered, the home receives a regional registration number in the format VT00000.¹⁶

No regional fee

The regional declaration for a tourist home carries no fee; municipal licence fees and the CIVUT technician are separate costs.⁷

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.¹⁶

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.^12,17 In force since May 19, 2026

The operator files, not the owner

Since Decree 27/2026, the operator of the tourist activity, not the owner of the building, must file the declaration that starts the service.^1,8 In force since April 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.^7,16

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.^7,11,16 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.⁷ Applies to: flats in buildings under horizontal property · In force since April 2026

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.^1,8 Applies to: protected housing and banned buildings · In force since April 2026

Councils may cap tourist homes

Councils can set limits on the maximum number of tourist homes per building, area or zone through their urban plans and ordinances.^1,8 In force since April 2026

Madrid city needs an activity licence

In the municipality of Madrid the tourist home also needs the municipal urban-planning licence for activity and operation. In the other municipalities the host checks the council's own rules.⁷ Applies to: Madrid city and other councils

Madrid city plan limits lodging use in residential buildings

A plan change approved on 27 August 2025 requires independent street access for lodging premises in residential buildings and limits lodging use outside the historic centre to the lower-ground, ground and first floors.^7,13 Applies to: Madrid city · In force since September 2025

1. 1. Madrid

   Community of Madrid

   Tourist homes register with the Community of Madrid's Register of Tourism Enterprises, and the city also requires an urban-planning activity licence. A plan change approved on 27 August 2025 (BOCM, 4 September 2025) requires independent street access for lodging premises in residential buildings and limits them outside the historic centre to the lower-ground, ground and first floors.^7,13,16

   • Regional registration number format VT00000, with a CIVUT suitability certificate
   • Municipal activity licence required before the regional declaration
   • Independent access always required for lodging premises in residential buildings (plan change of 27 August 2025, BOCM 4 September 2025)
   • Lodging use limited to the lower-ground, ground and first floors outside the historic centre

2. 2. San Martín de Valdeiglesias

   Community of Madrid

   The council's ordinance, approved by the plenary on 30 July 2025 and published in the BOCM on 9 October 2025, adds a municipal register of tourist homes to the regional declaration. Only entire homes may be let, and a home in a divided building needs direct street access and the owners' community's authorisation. Fines run from €200 to €3,000.⁴

   • Municipal Register of Tourist Homes (Registro Municipal de Viviendas Turísticas), kept by the council
   • Entire homes only; flats in divided buildings need direct street access and owners' authorisation
   • Capacity of 2 places per bedroom plus 1 per 15 m² of common areas, at most 10; minimum 40 m² usable
   • Local manager available 24 hours; fines of €200 to €3,000 by grade

3. 3. Alcalá de Henares

   Community of Madrid

   Registration is with the Community of Madrid, whose register lists 183 tourist homes in Alcalá de Henares in October 2026. The council sets any local limits through its urban plan and ordinances, and the regional rules let it cap tourist homes per building, area or zone.^7,8,14

   • Regional declaration and registration number, as everywhere in the region
   • 183 tourist homes in the regional register (file of 12 October 2026)
   • The council may cap tourist homes per building, area or zone
   • Hosts check the council's own rules before filing

What the host still handles

• Regional declaration of start of activity with the Dirección General de Turismo y Hostelería
• Municipal activity licence in Madrid city, and any local registration or fees the council sets
• 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 2026^3,9,10,19

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.^3,7 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.^1,7

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.^7,16

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

Minimum room sizes

Decree 27/2026 sets minimum usable areas for tourist homes: 12 square metres for a bedroom, 10 for a living room (14 with an integrated kitchen), 5 for a kitchen and 1.5 for a bathroom.^1,8 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.⁵

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.⁶

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.^1,7

Official complaint forms

Homes are let furnished and ready to use, and the operator keeps official complaint forms (hojas oficiales de reclamación) available to guests.⁷

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).^1,20 In force since December 2, 2024

• Offering tourist accommodation without having filed the responsible declaration is a very serious infringement, fined €30,001 to €300,000, with possible suspension or closure of up to five years, cancellation of the registration or permanent closure.²
• Offering services or carrying out activities without the required responsible declaration is listed among the very serious infringements of the tourism law.²
• Serious infringements, such as changing the declared capacity without a new declaration, are fined €3,001 to €30,000.²
• Light infringements, such as having no complaint forms, are fined up to €3,000.²
• Not registering as an accommodation provider or not reporting guests to the authorities is a serious infringement, with fines from €601 to €30,000.²⁰
• The Community of Madrid reports 588 tourist-home inspections in 2025, of which 85.71% ended in a sanction, and fines of about €0.5 million in the last two years.⁸

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.^3,10

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 is unaffected.^12,17

5. April 2026
   Decree 27/2026 in force

   The decree entered into force twenty days after its publication on 6 April 2026, in late April 2026.¹

6. March 25, 2026
   Decree 27/2026 approved

   The Consejo de Gobierno approved the reform of the tourist-home decree: minimum sizes, maximum capacity, basic equipment, a ban on protected housing and the operator, not the owner, filing the declaration. It was published in the BOCM on 6 April 2026.^1,8

7. October 9, 2025
   San Martín de Valdeiglesias publishes its tourist-home ordinance

   The council's ordinance, approved by the plenary on 30 July 2025, creates a municipal register of tourist homes and a fine scale of €200 to €3,000.⁴

8. August 27, 2025
   Madrid city plan change on lodging use

   The Community of Madrid approved the change to Madrid's general plan on 27 August 2025 (BOCM, 4 September 2025): lodging premises in residential buildings need independent access and are limited outside the historic centre to the lower-ground, ground and first floors.¹³

9. 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.^11,16

Estimate what a 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. Ordenanza municipal reguladora de los apartamentos y las viviendas de uso turístico en San Martín de Valdeiglesias (BOCM núm. 241, 9 de octubre de 2025) · Ayuntamiento de San Martín de Valdeiglesias, en el Boletín Oficial de la Comunidad de Madrid
5. 5. 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
6. 6. Ley 29/1994, de 24 de noviembre, de Arrendamientos Urbanos (consolidated text) · Boletín Oficial del Estado
7. 7. Declaración responsable de inicio de actividad de vivienda de uso turístico · Comunidad de Madrid, sede electrónica
8. 8. 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
9. 9. Tributación autonómica. Medidas 2026, capítulo III · Ministerio de Hacienda, Financiación Autonómica
10. 10. Consejo de Ministros, 6 de octubre de 2026: referencia y resumen · La Moncloa
11. 11. Las comunidades de vecinos tendrán la última palabra sobre los pisos turísticos a partir del jueves · Ministerio de Vivienda y Agenda Urbana
12. 12. Sentencia núm. 620/2026, Recurso 143/2025 (Real Decreto 1312/2024) · Tribunal Supremo, Sala Tercera (copy published by the Colegio de Registradores)
13. 13. 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
14. 14. Alojamientos turísticos de la Comunidad de Madrid (Registro de Empresas Turísticas, datos abiertos) · Comunidad de Madrid, Datos Abiertos
15. 15. Alquiler de alojamientos de corta duración · Ministerio de Vivienda y Agenda Urbana
16. 16. Community of Madrid (regional rules for hosts) · Airbnb Help Center
17. 17. Spanish Royal Decree 1312/2024: Frequently Asked Questions · Airbnb Help Center
18. 18. Responsible hosting in Spain · Airbnb Help Center
19. 19. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Center
20. 20. Spanish Royal Decree 933/2021: Frequently Asked Questions · Airbnb Help Center