A Complete Guide to Holiday Rentals in Spain in 2026
Owning an apartment in Spain is a dream for many people. Whether your property is located on the Costa del Sol, Costa Blanca, Mallorca, the Canary Islands or elsewhere in Spain, renting it out to holidaymakers can be an excellent way to generate additional income while still enjoying the property yourself.
With millions of international visitors travelling to Spain every year, holiday rentals remain an attractive option for property owners looking to make their investment work for them.
However, before advertising your apartment on Airbnb, Booking.com or through a local rental agency, there are several important legal, financial and tax considerations to understand.
Can you legally rent out your apartment? Do you need a tourist licence? What taxes must you pay in Spain if you live abroad? And how do you declare your holiday rental income?
In this guide, we explain what you need to know before starting a holiday rental business in Spain, including the requirements for non resident property owners and how to manage your Spanish tax obligations.
1. Can I Legally Rent Out My Apartment in Spain?
In many parts of Spain, private property owners can rent their apartments to holidaymakers, provided they comply with the applicable regulations.
However, owning a property does not automatically give you the right to operate it as a tourist rental.
Spain has introduced increasingly detailed regulations governing short term accommodation, and the requirements vary depending on the autonomous community and municipality where your property is located.
Before accepting bookings, you should check:
Whether holiday rentals are permitted in your building or residential community.
Whether your local town hall allows tourist accommodation at your property.
Whether you need a regional tourist rental licence or registration.
Whether your apartment meets the applicable safety and accommodation standards.
Whether you need a national short term rental registration number.
Important: Always verify that your apartment can legally be used for holiday rentals before investing in furniture, advertising or professional rental management.
2. Do I Need Permission From My Community of Owners?
If your apartment is located within an apartment building or residential urbanisation, your community of owners, known in Spain as the Comunidad de Propietarios, plays an important role.
Since 3 April 2025, property owners wishing to start a new tourist rental activity covered by the relevant legislation generally need express approval from their community of owners.
The required approval is normally a majority of three fifths of the total property owners, representing three fifths of the ownership quotas.
This is particularly important for apartments in residential complexes with communal swimming pools, gardens and shared facilities.
Some communities already have restrictions on holiday rentals in their statutes, while others may approve or prohibit the activity through a formal vote.
Properties that were already operating legally before the changes may benefit from transitional protection, subject to the applicable conditions.
Our advice: Before applying for a tourist rental licence, contact your community administrator and request written confirmation of the building's position regarding holiday rentals.
3. How Do I Obtain a Tourist Rental Licence in Spain?
Holiday rental registration is regulated at regional level, so the application procedure depends on where your property is situated.
For example, in AndalucÃa, which includes Málaga, Marbella, Estepona, Manilva and the Costa del Sol, qualifying tourist accommodation must be registered with the regional tourism authorities.
The process generally involves submitting a Declaración Responsable, a formal declaration confirming that the accommodation meets the applicable legal requirements.
You may need documentation such as:
Your NIE or Spanish tax identification number.
Property ownership details and an updated Nota Simple.
The property's cadastral reference.
Confirmation of the community's approval where required.
Information about the apartment's accommodation capacity.
Documentation demonstrating compliance with local planning and accommodation requirements.
Once correctly registered, the property receives a regional tourism registration number.
This number must be used in advertising where required.
Remember that a regional tourist registration does not replace any necessary municipal authorisation or national registration.
4. Do I Need a National Registration Number for Airbnb or Booking.com?
Yes, Spain has introduced a national registration system for short term rentals advertised through online platforms.
Since 1 July 2025, properties within the scope of the national system generally need a valid registration number to advertise and arrange short term rentals through qualifying online platforms.
This national registration is separate from the regional tourist licence.
For many holiday rental owners, this means having both:
Regional tourist registration: Confirms compliance with the tourism regulations applicable in the property's autonomous community.
National short term rental registration: Identifies the property under Spain's national registration system for qualifying online rental platforms.
The national registration is handled through the relevant Property Registry.
Owners must also comply with the associated reporting and information requirements, including applicable annual rental activity reporting.
5. What Equipment and Safety Requirements Must My Apartment Meet?
Holiday accommodation must provide a safe, comfortable and properly equipped environment for guests.
The exact requirements vary between regions, but commonly involve:
Adequate furniture, beds and kitchen equipment.
Appropriate heating, cooling and ventilation.
Sufficient bathroom facilities for the permitted occupancy.
Emergency information and safety equipment where required.
Cleaning arrangements between guest stays.
Clear information about the property and applicable house rules.
Compliance with accessibility and accommodation standards where applicable.
In AndalucÃa, additional detailed requirements apply to tourist accommodation, including minimum space and equipment standards.
Before advertising your property, review the current regional requirements and ensure the apartment is fully compliant.
6. Do I Need Special Insurance for Holiday Rentals?
If you intend to rent your apartment to holidaymakers, you should review your existing home insurance policy.
Ordinary residential insurance may not adequately cover commercial or tourist rental activities.
Consider insurance that addresses:
Accidental damage caused by guests.
Public liability and injuries occurring at the property.
Damage to furniture and household equipment.
Water damage and other property incidents.
Loss of rental income following an insured event, where available.
Inform your insurance provider that the property will be used for short term holiday accommodation.
It is also worth considering whether you want to manage the apartment yourself or employ a local property management company.
7. What Taxes Do I Pay on Holiday Rental Income in Spain?
This is one of the most important questions for foreign property owners.
If you own an apartment in Spain but are not a Spanish tax resident, you will generally need to declare the rental income you receive from the property to the Spanish Tax Agency, Agencia Tributaria.
The usual declaration for non residents receiving ordinary rental income from Spanish property is Modelo 210.
Your tax rate and the expenses you can deduct depend primarily on your country of tax residence and the nature of the rental activity.
Holiday Rental Tax for EU Residents
If you are a tax resident of another European Union country, the standard Spanish non resident income tax rate on ordinary property rental income is generally 19%.
Eligible EU residents can normally deduct qualifying expenses directly related to generating the rental income.
Depending on the circumstances, these may include:
Property management fees.
Airbnb or Booking.com commissions.
Cleaning expenses.
Repairs and maintenance.
Utilities attributable to the rental activity.
Insurance and certain property expenses.
Other qualifying costs supported by appropriate documentation.
Expenses must satisfy the Spanish tax rules, and some costs must be apportioned according to the rental period or other applicable criteria.
Holiday Rental Tax for UK and Other Non EU Residents
If you are a tax resident of the United Kingdom or another country outside the EU, the general non resident tax rate is 24%.
Under the standard rules, these owners cannot normally deduct rental expenses from their taxable income.
This means that tax is generally calculated on gross rental income rather than rental profit.
Important exception: Qualifying tax residents of Norway and Iceland may benefit from the 19% rate and expense deductions under the applicable rules.
Example: Holiday Rental Income Tax in Spain
Imagine that you rent out your Spanish apartment and receive €8,000 in annual holiday rental income.
You also incur €2,000 in expenses that qualify for deduction under Spanish tax legislation.
EU Tax Resident | UK Tax Resident | |
|---|---|---|
Gross rental income | €8,000 | €8,000 |
Deductible expenses | €2,000 | €0 |
Taxable income | €6,000 | €8,000 |
Tax rate | 19% | 24% |
Spanish rental income tax | €1,140 | €1,920 |
This simplified example assumes ordinary rental income without hotel type services and that all €2,000 of expenses qualify for deduction by the EU resident.
Your actual tax calculation will depend on your circumstances.
8. Do I Still Pay Non Resident Tax When My Apartment Is Empty?
Yes. This is an important detail that many foreign property owners overlook.
If you own a property in Spain and are not a Spanish tax resident, you may also have to pay tax for the periods when your apartment is not rented out and remains available for your own use.
This is commonly known as imputed income tax, or Renta Inmobiliaria Imputada.
For a property that is rented out for only part of the year, you may therefore have two separate tax obligations:
Rental income tax: Calculated on the income received during the rental periods.
Imputed income tax: Calculated for the days when the property is not rented and is subject to the imputed income rules.
Imputed income is generally calculated using 1.1% or 2% of the property's cadastral value, depending on the applicable cadastral valuation rules, adjusted for the relevant number of days.
Example: Apartment Rented for 90 Days
Suppose you own an apartment in Spain with a cadastral value of €100,000.
You rent it to holidaymakers for 90 days and keep it available for personal use during the remaining 275 days of a 365 day year.
If the applicable imputed income percentage is 1.1%, the calculation is:
€100,000 × 1.1% × 275 ÷ 365 = €828.77
For an EU tax resident subject to the 19% rate:
€828.77 × 19% = €157.47 in imputed income tax
This is separate from the tax payable on your actual holiday rental income.
If the applicable imputed income percentage is 2%, the calculation will be different.
Understanding the difference between rented days and non rented days is essential when completing Modelo 210 correctly.
9. When Do I Have to Submit Modelo 210 for Holiday Rental Income?
For ordinary rental income earned from 1 January 2024 onwards, the Spanish Tax Agency allows qualifying rental income to be grouped into an annual Modelo 210 declaration.
For positive tax returns, the general filing period is 1 to 20 January of the following year.
For example, ordinary rental income earned during 2026 will generally be declared between 1 and 20 January 2027.
The imputed income declaration for the days when the property was not rented follows a different deadline, generally during the calendar year following the relevant tax year.
Where a property has several non resident owners, each owner normally needs to declare their respective share of rental income and imputed income.
It is important to distinguish ordinary property rental income from accommodation activities involving hotel type services, which can have different tax treatment and filing obligations.
10. Do I Have to Charge VAT on Holiday Rentals?
Not necessarily.
Ordinary holiday rentals in Spain are generally exempt from Spanish VAT when the owner simply provides accommodation without additional services typical of the hotel industry.
Cleaning before arrival and after departure does not, by itself, normally turn an ordinary holiday rental into a hotel type service.
However, if you provide services such as regular cleaning during the stay, periodic linen changes or other qualifying hospitality services, the VAT treatment may change.
Where the rental includes hotel type services, Spanish VAT at 10% may apply, together with additional tax obligations.
Ordinary VAT exempt tourist rentals can also fall within the scope of Spanish transfer tax rules, depending on the circumstances.
If you are unsure how your rental activity should be classified, seek advice before starting.
11. Do I Have to Register My Holiday Guests With the Spanish Authorities?
Holiday accommodation operators in Spain are subject to guest identification and reporting requirements.
Under the applicable regulations, accommodation providers must collect the required guest information and communicate it through the designated official system.
Many owners use the SES.HOSPEDAJES platform or work with a professional property manager who handles the reporting.
Make sure that you understand your obligations regarding:
Guest identification.
Collection and reporting of the legally required information.
Registration deadlines.
Secure handling of personal data.
Record retention and data protection.
These requirements apply independently of your Spanish tax declarations.
12. Should I Manage My Holiday Rental Myself or Use a Rental Agency?
Both options have advantages.
Managing the property yourself may reduce costs, particularly if you live nearby and have time to handle bookings, cleaning, maintenance and guest communication.
However, if you live outside Spain, employing a reliable local rental management company can make the process considerably easier.
A professional manager may help with guest check in, cleaning, maintenance, emergency assistance and booking administration.
Before signing an agreement, ask which services are included, what commission is charged and who is legally responsible for the accommodation activity.
Remember that employing a rental agency does not automatically remove your personal Spanish tax obligations.
13. Can I Rent Out My Apartment and Still Use It for My Own Holidays?
Absolutely, provided that the property is legally authorised for holiday rental use and you comply with the applicable rules.
Many international owners rent their Spanish apartments during popular holiday periods and reserve several weeks or months for personal use.
This arrangement can help offset ownership costs while allowing you to enjoy your Spanish home.
However, keep accurate records of:
The dates the apartment is rented.
The income received from each booking.
Booking platform commissions.
Cleaning and management expenses.
The dates when the property is available for personal use.
These records will be valuable when calculating your annual Spanish tax obligations.
14. Common Mistakes to Avoid When Starting a Holiday Rental in Spain
Many foreign property owners unintentionally make mistakes when they begin renting out their Spanish property.
Some of the most common include:
Advertising the apartment before obtaining the necessary permissions and registrations.
Failing to check restrictions imposed by the community of owners.
Assuming that Airbnb or Booking.com automatically pays Spanish income tax on their behalf.
Forgetting to declare rental income through Modelo 210.
Failing to declare imputed income for periods when the property is not rented.
Claiming expenses that are not deductible under Spanish non resident tax rules.
Forgetting to register guests with the relevant authorities.
Failing to keep proper records of rental income and expenses.
Avoiding these mistakes can save time, money and unnecessary complications with the Spanish authorities.
15. How Can I Declare My Spanish Holiday Rental Income Easily?
If you are a non resident property owner, completing Spanish tax declarations may seem complicated, particularly if you do not speak Spanish or are unfamiliar with the Spanish Tax Agency's online procedures.
Fortunately, there is a simpler way.
At EasySpanishTax.com, we help non resident property owners prepare and submit their Spanish Modelo 210 tax declarations online.
Whether you rent out your apartment for a few weeks each summer or throughout the year, our service is designed to make your Spanish property tax obligations easier to manage.
With EasySpanishTax.com, you can:
Prepare your Modelo 210 rental income declaration online.
Calculate your Spanish non resident property taxes.
Declare income from holiday rentals.
Account for eligible rental expenses where applicable.
Prepare your non resident imputed income tax declaration.
Avoid unnecessary paperwork and complicated Spanish tax procedures.
You do not need to visit a Spanish tax office or struggle with unfamiliar tax forms.
Own a holiday rental property in Spain? Make sure your Spanish taxes are handled correctly.
Visit easyspanishtax.com and discover an easier way to prepare and file your Spanish non resident property tax declarations.
Frequently Asked Questions About Holiday Rentals in Spain
Can I rent out my apartment in Spain if I live in another country?
Yes. Non residents can generally rent out property in Spain, provided the property is authorised for the intended rental activity and all applicable regulations are followed. Rental income is normally taxable in Spain.
Do I need a tourist licence to rent my apartment on Airbnb?
If your property is used for regulated tourist accommodation, regional registration or authorisation will generally be required. A national registration number is also normally needed for qualifying short term rentals advertised through online platforms.
How much tax do non residents pay on holiday rental income in Spain?
The standard rate is generally 19% for qualifying EU, Norwegian and Icelandic tax residents and 24% for most other non residents, including UK tax residents. Expense deduction rules differ.
Can I deduct Airbnb and Booking.com commissions?
Qualifying EU, Norwegian and Icelandic tax residents can generally deduct directly related and properly documented commissions when calculating taxable ordinary rental income. Other non residents generally cannot deduct these costs under the standard rules.
Do I need to declare rental income if I only rent my apartment for two weeks?
Yes. Even a short rental period can generate taxable income that must be declared in Spain. The number of days rented is also relevant when calculating any imputed income tax for the remainder of the year.
Do I need to pay tax in my home country as well?
Possibly. Your country of tax residence may require you to declare worldwide income, including rental income from Spanish property. Applicable double taxation agreements or domestic tax relief rules may help prevent double taxation.
Can my husband and I submit one Modelo 210 for our jointly owned apartment?
Generally, each non resident owner must submit their own declaration for their share of the income. Joint ownership does not automatically allow a single combined Modelo 210 rental income return.
What happens if I do not declare my holiday rental income?
Failing to declare taxable rental income can result in unpaid tax assessments, interest, surcharges and potentially penalties. Spanish authorities may also receive information from rental platforms and other reporting systems.
Final Thoughts: Renting Out Your Spanish Apartment Can Be Rewarding With the Right Preparation
Renting out your apartment in Spain can provide valuable additional income and help cover the costs of owning a holiday home.
However, successful holiday letting involves more than simply publishing an advertisement and welcoming your first guests.
Understanding the licensing requirements, community restrictions, national registration rules, guest reporting obligations and Spanish property taxes is essential.
For non resident owners, Modelo 210 is an especially important part of the process.
At EasySpanishTax.com, our goal is to make Spanish non resident property tax declarations simple, accessible and convenient, so you can spend less time worrying about paperwork and more time enjoying your property in Spain.
Start your Spanish Modelo 210 tax declaration today at EasySpanishTax.com.