Tourist rental in Spain in 2026: licence, regulations and taxes for the owner
For many buyers, tourist rental is the reason to buy property in Spain. The rules in this area, however, have changed very quickly in recent years, and in 2026 there was another change. Below are the rules worth knowing before buying.
What changed in 2026
In May 2026 the Spanish Supreme Court annulled the decree introducing the national register of short-term rentals, finding that it infringed the competences of the regions. In practice the national registration number is no longer required. This does not mean the end of licences, however: the obligation to register tourist rental still arises from the rules of the individual autonomous communities. While the national register was in force, platforms such as Airbnb and Booking blocked tens of thousands of listings without a number, and owners must now show their regional registration again.
Valencian Community (Costa Blanca)
Tourist rental requires a VUT licence (Vivienda de Uso Turístico) here. First you have to obtain from the town hall a certificate that the unit complies with the urban plan (usually 1–3 months). For apartments in multi-unit buildings, under the 2024 decree amended in 2025, a new licence requires the written consent of the owners’ community by a 3/5 majority of votes. Licences issued before August 2024 pass to the new owner through a simple procedure, whereas for later licences or no licence a new application must be filed under the current, stricter rules. In 2025 the region removed more than 18 thousand entries with incomplete documentation from the register.
Andalusia (Costa del Sol)
Registration is by a declaration in the Andalusian Tourism Register (VFT number). The unit must meet minimum standards (including ventilation, hot water, heating and cooling, a first-aid kit, a complaints form and a 24-hour emergency contact). Since 3 April 2025, tourist rental in a multi-unit building requires the consent of the owners’ community, taken by a 3/5 majority of owners and 3/5 of shares. The community can also, by a 3/5 majority, ban or restrict tourist rental, and such a ban ruins the business plan. Resolutions are not retroactive, so units legally rented earlier can continue to operate. We describe the details in the article on the Supreme Court ruling and registration rules. Some municipalities have additional restrictions, so you need to check the rules of the specific town.
Rental tax for a Pole
A non-resident from the EU pays 19% in Spain on net income, i.e. after deducting costs, and a non-resident from outside the EU pays 24% on revenue without deductions. Income from short-term rental is settled separately from tax matters in Poland, so it is worth consulting a tax adviser on the whole. You will find more about costs and taxes on the page Costs and taxes in Spain.
What to check before buying for rental
- whether the property has a valid tourist licence and since when (older licences transfer more easily),
- the articles of the owners’ community: whether they neither ban nor restrict tourist rental,
- the unit’s compliance with the urban plan (a certificate from the town hall),
- the real rate of return after taking into account the licence, community fees, tax and management.
Summary
Tourist rental in Spain can still be profitable, but it requires checking the licence and legal status before buying, not after. We will help you choose properties with a valid licence and analyse locations on the page Favourite locations or through contact with us.
The information is general and is not legal or tax advice. The rules differ between regions and municipalities and change often, so consult a lawyer before buying.
