The short answer
To rent out your Spanish property as a holiday let, you'll usually need a tourist licence or registration from your regional authority, compliance with local council regulations and, in many cases, approval from your community of owners.
Rental income is generally subject to taxation in Spain, including for non-resident owners. Depending on your tax residency and personal circumstances, you may also have reporting obligations in your home country. VAT may apply to certain short-term rentals, depending on the type of accommodation, services provided and applicable legislation.
Requirements vary by region, so check with your local town hall, regional tourism authority and a qualified tax adviser before advertising your property.
Updated 24 October 2026
Renting out your Spanish property through Airbnb, Booking.com or similar platforms can provide extra income, but there are several legal and tax requirements to consider.
Tourist licences and registration
Holiday rental rules vary between Spain's autonomous communities and municipalities. Depending on where your property is located, you may need a tourist licence or registration with the regional tourism authority, as well as compliance with local planning restrictions.
Spain introduced a national short-term rental registration system in July 2025, but the Supreme Court overturned that system in May 2026. Regional and local licensing obligations remain in place.
Permission from your community of owners
If your property belongs to a *comunidad de propietarios* (community of owners), you generally need express approval before starting a new tourist rental activity. Since 3 April 2025, approval requires a three-fifths majority of owners representing three-fifths of ownership shares.
Certain existing, legally operating tourist rentals are exempt from the new approval requirement.
Tax on rental income
All taxable rental income from Spanish property must be declared to the Spanish tax authorities, including income earned by non-resident owners.
Non-residents generally use Modelo 210. Qualifying rental income can be grouped into an annual declaration. For income earned in 2026, the grouped return is due between 1 and 20 April 2027.
If you're a UK tax resident, you may also need to declare the rental income to HMRC. The UK–Spain Double Taxation Convention generally provides relief for qualifying Spanish tax paid, although additional UK tax may still be payable.
New 10% VAT from December 2026
From 1 December 2026, qualifying furnished accommodation rented for stays of 30 nights or fewer will be subject to 10% VAT, unless the accommodation is the landlord's main residence.
For example, a seven-night stay costing €1,400 would attract €140 VAT if VAT is charged on top of the rental price.
What should you do before renting?
1. Check tourist rental requirements with your regional tourism authority and local town hall.
2. Confirm whether your community of owners permits holiday rentals.
3. Obtain any necessary licences or registrations before advertising.
4. Speak to a Spanish *gestor* or tax adviser about income tax and VAT obligations.
Operating without the required permissions can result in substantial fines, so it's important to check the rules before accepting bookings.
People also ask
›Can my community of owners stop me from renting?
Yes, in many cases. Your community rules may require explicit authorisation from the community president or a vote of owners. Check your community statutes or ask the president before you start renting.
›Do I need to pay tax in the UK as well?
Possibly. You must declare the income to HMRC if you're UK resident, but the UK–Spain Double Taxation Convention means you can claim relief on tax already paid in Spain, so you won't pay twice.
›What is the new VAT on holiday lets?
From December 1, 2026, a 10% VAT applies to short-term rentals of furnished homes for stays of 30 nights or less, unless it's your main residence. It affects bookings made from that date.