Tourist license in Spain. Registration, taxes and requirements

1. Renting in Spain: General Topics

If you’re planning to rent out your property in the Valencian Community, it’s important to understand the differences between the main types of rental contracts and their legal and tax implications.

1. Tourist Rental (Alquiler Turístico)

Definition:
Short-term rentals aimed at tourists and holidaymakers.

Duration:
Typically stays of (less than 11 days in Valencia region. one month in Andalucia, etc)  are automatically considered tourist rentals.

Requirements:

• Must be registered in the Tourist Rental Register.

• A certificate of occupancy (Cédula de Habitabilidad or Licencia de Ocupación) is mandatory.

• The property must meet specific quality and equipment standards.

• An urban compatibility certificate from the Town Hall is also required.

Restrictions:

• In some regions as Valencia, and Catalonia, it cannot rent out individual rooms — only the full property. But, in other regions as Andalucia and Murcia is allowed renting rooms as per tourist rent basis.

• In some regions the owner cannot reside in the property while it’s being rented.

Advertising:

• The registration number must be shown in all listings, ads, and contracts.

Fines:
Failure to comply can result in:

• Fines up to €90,000

• Suspension of rental activity for up to 3 years

2. Permanent Rental (Alquiler Permanente)

Definition:
Long-term contracts (usually 1 year or more) for residential purposes — the tenant uses the property as their main home.

Regulation:

• Governed by Spain’s Urban Lease Law (LAU).

• No special registration or tourist licence required.

• You are always allowed to rent under this category.

Taxation:

• Rental income must be declared on your annual tax return if you’re a resident, or on form 210 if you’re a non-resident.

3. Seasonal Rental (Alquiler de Temporada)

Definition:
Medium-term stays (e.g. students, workers, property hunters. medium term tourists) who do not intend to make the property their main residence.

Duration:

• Typically from 2 to 11 months

• From July 2025 in Valencia region any stay from 11 days onward may fall under this category (unless it’s purely touristic).

Advantages:

• Not subject to strict tourism regulations.

• Higher rental yields than long-term rentals.

• Tenants usually take better care of the property than tourists.

• You keep more flexibility while avoiding red tape.

2. Tourist Rent in the Valencia Region: Process, Steps and Regulations

Overview

There’s widespread confusion about obligations and procedures in the Valencian Community. This guide aims to clarify legal and tax obligations for renting properties for touristic use.

Two Main Aspects to Consider:

• Formal Obligations
• Tax Obligations

a) Legal Framework

Decree: Decreto 92/2009 regulates landlord responsibilities and consumer protection.

b) Key Concepts

1. What Is a “Vivienda or Apartamento Turístico”?

• Rented with compensation
• Immediate availability
• Stay of 10 days or less
• Touristic intent
• Operated on a regular basis
• Listed on tourist channels or platforms
• Offering hotel-like services

Residential rentals (medium/long term) are exempt from these rules, but rental income must still be declared.

2. Formalities for Tourist Rental in Valencia

• Register:
  • 1–4 properties: as individual (particular)
  • 5+ properties: as company
• Certificate of Urban Compatibility required
• Meet minimum “Standard” quality and equipment requirements
• Possess certificate of habitation
• Properties on rustic land require special land-use approval

3. Other Obligations

• Architect Certificate with emergency plan
• Energy Performance Certificate
• Home Insurance (must inform insurer if renting)

4. Registration Process

Fill the official form: Download here. It’s a “declaración responsable” — you confirm the property meets the requirements under your own responsibility.

Submit it at the Tourism Office (Valencia, Alicante or Castellón). Once registered, the registration number must appear on all contracts, ads, and platforms.

5. Fines

• Up to €600,000
• Suspension of activity (property or owner) for up to 3 years

6. Common Questions

• Must I advertise the registration number? Yes
• May I rent by rooms? No, entire property only
• Can I switch to standard rent? Yes, but cancel tourist registry
• Must I keep a guest log? Yes, as per police regulations

3. Tourist Rent in Andalucía

What Qualifies as Tourist Rent?

Same conditions as in Valencia: availability, short stays, online listings, hotel-like services.

Requirements for License

• Direct outside ventilation and blackout systems
• Full furnishings and appliances
• Air conditioning and heating as per seasons
• First aid kit
• Tourist information and complaint forms
• Cleaning before and after each stay
• 24h emergency contact

Certificate of Habitation

• Before 1988: Existing certificate valid
• After 1988: Must apply through Town Hall with technical report and documents

Once obtained, register in the Tourism Registry of Andalusia using a “Declaración Responsable”.

4. Tax Obligations on Tourist Rent in Spain

a) Tax Declarations

• Quarterly (vountary): Model 210 for non-residents
• Annual: Model 100 (residents) or 210 (non-residents)

Example: Rent in February → declare before April 20. Empty periods must also be taxed annually.

b) VAT and Tourist Rent

• No VAT if only rent is charged (no services)
• 10% VAT if offering hotel-like services (cleaning during stay, food, laundry)
• Invoices and tax registration required if VAT applies

c) How Much Tax?

• EU/EEA Residents (incl. Norway, Iceland): 19% tax, can deduct expenses
• Non-EU Residents: 24% tax, no deductions

Example:

• Rent: €6,000
• Expenses: €1,600 → Net: €4,400
• Tax: 19% = €836

Tax on Empty Periods (Imputed Income)

0.4–0.5% of cadastral value if not rented for part of the year. Declared the following year.

5. Tourist Rent as Business Activity

When Is Tourist Rent a Business?

• Case 1: Owner self-manages → No VAT
• Case 2: Owner offers hotel-like services → 10% VAT
• Case 3: Owner hires permanent staff → Considered business, VAT + registration
• Case 4: Owner delegates to third-party platform/agent → Considered Permanent Establishment, VAT + tax filings

Formal Obligations for Business Activity (Art. 164 Ley 37/1992)

1. Register the activity
2. Obtain Tax ID
3. Issue invoices
4. Maintain accounting records
5. Submit VAT (Model 303), withholdings (Model 115)
6. Annual VAT and Income Tax summaries