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

Licence required

Yes

Taxes on a stay

No tourist tax

Fine for hosting without a permit

€64,055,311

Next rule change

Dec 1, 2026

The rules in brief

Who needs it

Any host renting a whole home, or in some regions a room, to tourists for short stays (31 days or less in Catalonia). There is no national permit since the national registration number was annulled on 19 May 2026.^{9,20,21,22,23,24}

Issued by

The tourism department of each autonomous community (for example the Tourism Register of Catalonia, the Register of Tourism Enterprises of the Community of Madrid, or the Tourism Register of Andalusia), plus the council's licence or compatibility report where the city requires one

Valid for

Set by each region; the registration number stays on the listing while the registration is valid.

On listings

The number must appear on every listing

Platform checks

Airbnb has separate fields for the national and the regional registration number; the national number is no longer required, and Consumer Affairs fined Airbnb for listings without a licence or with a wrong number.

Who qualifies

• The home is registered in the regional tourism register and holds a habitability certificate (cédula de habitabilidad), which sets the guest limit
• The owners' community has approved the use (new registrations since 3 April 2025)
• Municipal zoning allows tourist use; a council licence or urban-planning certificate is needed where the city or Catalan Decree-Law 3/2023 requires it
• Madrid also asks for a suitability certificate (CIVUT) and civil liability insurance

How to apply

1. 1 Check that the building's owners' community, the city's zoning and the region's rules allow tourist use
2. 2 Get the habitability certificate (and, in Madrid, the CIVUT suitability certificate) and, where required, the council's compatibility report
3. 3 File the sworn declaration (declaración responsable) online with the regional tourism department using a digital certificate
4. 4 Enter the regional registration number in the Airbnb listing's regional number field
5. 5 Register the accommodation and report each guest with the Ministry of Interior (Registro de Viajeros)

Permit rules

No national registration number

Spain has no national permit for short-term rentals. The Supreme Court annulled the national registration number (NRUA) on 19 May 2026, and Airbnb no longer requires it to publish a listing. Regional registration and local licences still apply.^7,20 In force since May 19, 2026

Register with the region

Each autonomous community keeps its own tourism register. A tourist home is registered there, usually by a sworn declaration (declaración responsable), and receives a registration number, for example Madrid's Register of Tourism Enterprises or the Tourism Register of Catalonia.^21,22,23

Show the regional registration number

Most regional rules require the registration number in every advertisement. Airbnb provides a field for the regional number and a separate field for the national number, which is no longer required.^9,20

Platforms report rental data to the Ministry of Housing

Online platforms transmit rental data through the Ministry of Housing's digital one-stop window (Ventanilla Única Digital de Arrendamientos), which shares it with regional and local authorities. A 2026 decree-law adds mechanisms to enforce this.^2,6 Applies to: online platforms · In force since October 8, 2026

Regions and cities add their own limits

Beyond registration, regions and municipalities can add permits, zoning limits or outright bans. The same home can be allowed in one city and closed to new tourist use in the next.^6,21

Owners' community must approve new tourist flats

Since 3 April 2025, a new tourist home in a flat building needs the express approval of the owners' community: three fifths of the owners, who must also hold three fifths of the ownership shares. Homes registered before that date are not affected retroactively.^4,22 Applies to: flats in buildings under horizontal property · In force since April 3, 2025

Reform of the Horizontal Property Law

The change to the Ley de Propiedad Horizontal (Organic Law 1/2025) entered into force on 3 April 2025 and lets neighbours block new tourist flats without amending the building's statutes.⁴ Applies to: flats in buildings under horizontal property · In force since April 3, 2025

Whole home or rooms depends on the region

Andalusia registers both entire homes and rooms as tourist accommodation, while Catalonia and Madrid register entire homes (Catalonia also has the shared house, where the host lives in the home).^22,23,24

Barcelona plans to end tourist-flat licences in 2028

Under Catalan Decree-Law 3/2023, Barcelona plans not to renew its roughly 10,000 tourist-flat licences when they expire in 2028.^14,15 Applies to: Barcelona · Takes effect November 2028

Málaga has suspended new tourist homes

Since 23 August 2025, Málaga city has suspended new tourist-use homes for up to three years, or until its urban plan change is approved if that comes sooner.¹⁶ Applies to: Málaga · In force since August 23, 2025

Seville caps tourist homes at 10% per neighbourhood

In Seville, tourist-use homes are capped at 10% of family homes in each neighbourhood, and twelve central neighbourhoods have reached the cap and take no new permits.²⁵ Applies to: Seville

1. 1. Madrid

   Community of Madrid

   Tourist homes register with the Community of Madrid's Register of Tourism Enterprises and need a suitability certificate (CIVUT) and civil liability insurance. A plan change that the Community of Madrid approved on 27 August 2025 requires independent street access for lodging use in residential buildings outside the historic centre and limits it to the lower, ground and first floors.^13,23

   • Regional registration number format VT00000, with a CIVUT suitability certificate
   • 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 and first floors outside the historic centre
   • Civil liability insurance policy; owners' community approval for new registrations

2. 2. Barcelona

   Catalonia

   Tourist homes register in the Tourism Register of Catalonia (numbers start HUTB), with an urban-planning permit in municipalities listed in Decree-Law 3/2023. Barcelona plans not to renew its roughly 10,000 tourist-flat licences when they expire in 2028.^10,14,15,22

   • Entire homes only (or a shared house where the host lives in the home); stays of 31 days or less
   • Roughly 10,000 licences expire in 2028; the council plans not to renew them
   • Catalan tourist-stay tax €4.50 per person per night for up to 7 nights, plus a council surcharge of up to €8
   • More than 11,500 fines and almost 11,600 cease orders on illegal flats since 2016

3. 3. Málaga

   Andalusia

   Registration is with Andalusia's Tourism Register. Since 23 August 2025 the city has suspended new tourist-use homes for up to three years, or until its urban plan change is approved if sooner, and the automatic registration route is blocked during that period.^16,24

   • Suspension of new tourist homes across the municipality from 23 August 2025, for up to three years
   • Homes without independent entrance and services from the rest of the building barred since a June 2024 instruction
   • Express approval of the owners' community for registrations since April 2025

4. 4. Seville

   Andalusia

   Registration is with Andalusia's Tourism Register. Tourist-use homes are capped at 10% of family homes in each neighbourhood, and twelve central neighbourhoods have reached the cap and take no new permits.²⁵

   • Cap of 10% of family homes per neighbourhood
   • No new permits in Santa Cruz, Arenal, Alfalfa, San Bartolomé, Feria, Encarnación-Regina, Santa Catalina, Triana, Casco Antiguo, San Lorenzo, San Gil and San Vicente
   • Change of use to lodging use; a separate entrance for homes on the second floor or higher; building with a lift and passed technical inspection

5. 5. Valencia

   Valencian Community

   A moratorium on new tourist licences has applied since May 2024. In March 2026 the council presented rules that cap tourist homes at 2% of the homes in each neighbourhood and district and confine them to ground and first floors with their own street access.¹⁷

   • Moratorium on licences agreed 28 May 2024 and extended 28 January 2025
   • Proposed cap of 2% of homes per neighbourhood and district, plus a limit of 8% tourist places per resident
   • Ground or first floors only, with independent street access and owners' community authorisation

6. 6. Marbella

   Andalusia

   Registration is with Andalusia's Tourism Register, and registrations since April 2025 need the express approval of the owners' community. In February 2025 the council announced a municipal register of tourist homes and a rule against turning ground-floor shops into tourist homes, and said it will not restrict the number of tourist homes.^19,24,29

   • Registration in Andalusia's Tourism Register before the home is offered to guests
   • Owners' community approval required for registrations made since April 2025
   • Municipal register of tourist homes announced in February 2025
   • Council rule in preparation against changing commercial premises to tourist use

7. 7. Granada

   Andalusia

   Registration is with Andalusia's Tourism Register. A council resolution of 30 May 2025, published on 28 July 2025, caps tourist homes at 10% per zone and allows no further authorisations in the four zones already above it: Centro-Sagrario, Albaicín, Realejo-San Matías and Fígares. In April 2026 the regional high court annulled a separate 2024 council interpretation that applied hotel-style restrictions to tourist homes, and the council says it will appeal.^18,24,28

   • Cap of 10% of tourist homes per zone (council resolution of 30 May 2025, BOP 28 July 2025)
   • No further authorisations in Centro-Sagrario, Albaicín, Realejo-San Matías and Fígares, where tourist-home pressure runs from 13% to 24%
   • Registration in Andalusia's Tourism Register, with proof of compliance with local rules and owners' community approval since April 2025
   • April 2026: the Andalusian high court annulled the council's 2024 interpretation applying hotel-style restrictions; the council is preparing an appeal

8. 8. Arona

   Canary Islands

   Registration is regional: a declaration to the Cabildo de Tenerife enters the home in the Canary Islands tourism register under Law 6/2025, in force since 13 December 2025. New registrations need a council certificate that its plan expressly enables tourist use for the home, and the home must be at least ten years old. No tensioned housing zone, which would automatically suspend new tourist homes, has been declared in the Islands.^3,30

   • Declaration to the Cabildo de Tenerife, entered in the Canary Islands tourism register; the registration number must appear in every advertisement
   • Registration lasts five years and is then renewed with a favourable council certificate
   • Home at least 10 years old unless the plan lowers it, and the council's plan must expressly enable tourist use of the home
   • Where the plan sets no limits, tourist capacity is capped at 10% of residents of each settlement and of each electoral section

Tourist regime covers stays up to 31 days

National tenancy law caps the tourist-rental regime at 31 days, and the regions set the exact length (Catalonia applies it to stays of 31 days or less). Longer stays fall under seasonal or ordinary tenancy rules.^1,22

Register as a host and 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). Professional hosts also keep a digital record for three years.²⁶ In force since December 2, 2024

Regions and councils write the tourist-rental rules

The Ministry of Housing notes that the autonomous communities, and some councils and local entities, hold the rules that govern tourist rentals; the national government does not issue a licence.⁶

Seasonal lets and room rentals tightened

A seasonal or room contract with no documented temporary need becomes a main-residence lease, and the rents of rooms in one home cannot exceed the rent of the whole home. In force from 8 October 2026 under Royal Decree-law 29/2026; the standing committee of Congress (Diputación Permanente) must still validate it, and regional rules remain.^2,8 Applies to: seasonal and room rentals longer than a tourist stay · In force since October 8, 2026

Councils may surcharge property tax on tourist homes

In designated tense housing-market zones, councils can add a surcharge to the property tax (IBI) on residential buildings used as tourist accommodation. In force from 8 October 2026 under Royal Decree-law 29/2026, pending validation by Congress.^2,8 Applies to: tourist homes in tense-market zones · In force since October 8, 2026

Guest limit follows the habitability certificate

The maximum number of guests is taken from the home's habitability certificate (cédula de habitabilidad), which regional registrations ask for.^22,24

Madrid asks for civil liability insurance

Hosts registering in the Community of Madrid keep a civil liability insurance policy to show on inspection.²³ Applies to: Community of Madrid

What the host still handles

• Regional tourism register (and the council's licence or compatibility report where the city requires one)
• 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
• Self-assessment of the Catalan or Balearic tourist-stay tax by the host, as substitute for the guest^{2,10,11,12,27}

• Airbnb was fined €64,055,311 by the Ministry of Consumer Affairs in December 2025 for publishing tourist homes without a licence, with a wrong registration number or without truthful host information; a Madrid court refused to suspend payment in March 2026.⁹
• Not registering as an accommodation provider or not reporting guests to the authorities is a serious infringement, with fines from €601 to €30,000.²⁶
• Barcelona has imposed more than 11,500 fines and almost 11,600 cease orders on illegal tourist flats since 2016.¹⁵

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.^14,15

2. April 1, 2027 Upcoming
   Catalonia tourist-home tariff outside Barcelona rises to €2.50

   From 1 April 2027 the Catalan tourist-stay tariff for tourist homes outside Barcelona rises from €1.75 to €2.50 a night.¹⁰

3. 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 2026.²

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

   The decree-law replaces one that Congress did not validate; it covers seasonal and room rentals, a council surcharge on property tax for tourist homes and VAT on short lets. The standing committee of Congress must validate it.^2,8

5. May 19, 2026
   Supreme Court annuls the national registration procedure

   Ruling 620/2026 annulled the national registration procedure of Royal Decree 1312/2024, so the national registration number is no longer required to publish a listing on Airbnb. The digital one-stop window for platform data stays.^7,20

6. March 6, 2026
   Catalonia raises its tourist-stay tax

   Law 2/2026 raised the tariff from 1 April 2026 (tourist homes: €4.50 in Barcelona, €1.75 elsewhere in Catalonia) and lets councils add a surcharge.¹⁰

7. December 2025
   Consumer Affairs fines Airbnb €64 million

   The Ministry of Consumer Affairs fined Airbnb for advertising tourist homes without a licence or with a wrong number; a Madrid court refused to suspend payment in March 2026.⁹

8. July 1, 2025
   National registration number becomes mandatory

   Royal Decree 1312/2024 made the national registration number mandatory for platform listings from July 2025; the Ministry of Housing then notified 86,275 homes that did not obtain it to the platforms.⁵

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

   The reform of the Horizontal Property Law (Organic Law 1/2025) requires the express approval of three fifths of the owners, holding three fifths of the shares, to install a new tourist home.⁴

Estimate what a home could earn

1. 1. Ley 29/1994, de 24 de noviembre, de Arrendamientos Urbanos (consolidated text) · Boletín Oficial del Estado
2. 2. 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
3. 3. Ley 6/2025, de 10 de diciembre, de Ordenación Sostenible del Uso Turístico de Viviendas · Boletín Oficial del Estado (Canary Islands law)
4. 4. Las comunidades de vecinos tendrán la última palabra sobre los pisos turísticos a partir del jueves · Ministerio de Vivienda y Agenda Urbana
5. 5. Vivienda notifica más de 86.000 pisos turísticos y de temporada ilegales a las plataformas digitales para que retiren sus anuncios · Ministerio de Vivienda y Agenda Urbana
6. 6. Alquiler de alojamientos de corta duración · Ministerio de Vivienda y Agenda Urbana
7. 7. Sentencia núm. 620/2026, Recurso 143/2025 (Real Decreto 1312/2024) · Tribunal Supremo, Sala Tercera (copy published by the Colegio de Registradores)
8. 8. Consejo de Ministros, 6 de octubre de 2026: referencia y resumen · La Moncloa
9. 9. 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
10. 10. Impuesto sobre las estancias en establecimientos turísticos de Cataluña (texto con la Ley 2/2026) · Ministerio de Hacienda, Financiación Autonómica
11. 11. Ley 2/2016 del impuesto sobre estancias turísticas de las Illes Balears (texto 2025) · Ministerio de Hacienda, Financiación Autonómica
12. 12. Tributación autonómica. Medidas 2026, capítulo III · Ministerio de Hacienda, Financiación Autonómica
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. Application of Decree Law 3/2023 to Tourist-Use Flats (HUTs) · Ajuntament de Barcelona
15. 15. Barcelona reforça aquest estiu la lluita municipal contra els habitatges d'ús turístic il·legals · Ajuntament de Barcelona
16. 16. Mañana entra en vigor la suspensión, por un máximo de tres años, de nuevas viviendas de uso turístico en Málaga · Ayuntamiento de Málaga
17. 17. València blindará para uso residencial el 98 % de sus viviendas · Ajuntament de València
18. 18. Edicto acuerdo pleno de 30-05-25, sobre Limitación del número máximo de viviendas de uso turístico en la Ciudad de Granada (BOP núm. 141) · Boletín Oficial de la Provincia de Granada
19. 19. Marbella contará con un registro municipal de viviendas turísticas y con una nueva normativa que limitará el cambio de uso para esta actividad de los locales comerciales · Ayuntamiento de Marbella
20. 20. Spanish Royal Decree 1312/2024: Frequently Asked Questions · Airbnb Help Center
21. 21. Responsible hosting in Spain · Airbnb Help Center
22. 22. Catalonia (regional rules for hosts) · Airbnb Help Center
23. 23. Community of Madrid (regional rules for hosts) · Airbnb Help Center
24. 24. Andalusia (regional rules for hosts) · Airbnb Help Center
25. 25. Seville (zoning rules for tourist-use homes) · Airbnb Help Center
26. 26. Spanish Royal Decree 933/2021: Frequently Asked Questions · Airbnb Help Center
27. 27. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Center
28. 28. El TSJA anula el decreto que limita los alojamientos turísticos en Granada · Ahora Granada
29. 29. Marbella tendrá un registro de pisos turísticos y limitará el cambio de uso de locales · Málaga Hoy
30. 30. Canarias sirve de 'mal ejemplo' al Gobierno para justificar las medidas en el alquiler turístico · El Día