Insight into the New EU Regulations

With the new rules, member states and their local governments can regulate tourist rentals in a fair and proportionate manner. Local authorities will now have easier access to data regarding rental activities in their area, provided that they have a simple and accessible registration system for hosts.

Furthermore, any underlying rules for hosts or additional regulations must comply with EU legislation.

Thanks to the new framework, rental activities will be more transparent and understandable for member states and competent authorities, contributing to better evidence-based policymaking.

 

Regulations for Holiday and Temporary Rentals in Spain

As of January 2, 2025, the Spanish government will introduce a new registration system for short-term rentals, including tourist and temporary rentals.

A unique registration number will identify the property being rented. This number will refer to the property’s location, size, and furnishings, among other things.

The number must be visible on rental platforms such as Airbnb, Booking, and Idealista. If this is not the case, a fine may be imposed on both the platform and the landlord.

 

Obtaining a Registration Number

To rent out for temporary periods, the landlord must visit the nearest land registry to apply for a registration number. The landlord will receive a provisional number that is valid for 15 days.

Within this period, the landlord must clarify any ambiguities and resolve issues that do not comply with the requirements for temporary rentals in Spain.

If this is not done, the property cannot be rented or offered. If everything is in order, the temporary number will be converted into a permanent number. The number is valid for 12 months and can be renewed as long as the property still meets the conditions.

 

Renewing the Registration Number

The registration number is valid for 12 months and can be renewed, provided that the property continues to meet the requirements. To renew a registration number, the owner must submit a list of all rentals that have taken place during the entire registration period.

A proof must also be included to show that each rental was temporary. If all requirements are met, the number will be renewed and uploaded in the Ventanilla Única Digital (Unique Digital Office).

If the number is rejected, the digital system will request online platforms to remove the property from the platform. If the property already has a rental license issued before 2025, it will remain valid for the duration of the license, but in all cases for a maximum period of five years. At the end of the license term, the license must be renewed as described here.

 

Requirements for Short-Term Rentals

The rented property must comply with the Spanish Law on Urban Rentals and European regulations. This means that the property must be fully furnished and equipped for temporary stays.

Additionally, the property must be equipped with smoke detectors in all rooms, fire-fighting equipment, and a first-aid kit. Items such as bedding must be sufficiently present, and it is important that all facilities are functional and operational.

The property must also have chlorinated drinking water and electricity, and the disposal and storage of wastewater must meet the European guidelines set out in 91/271/EEC.

 

Responsibility of Rental Platforms

Without a registration number, a property cannot be rented out. The number must also correspond to the correct category and type of rental. If this is not the case, the number will be removed, and the property can no longer be rented or offered.

Online rental platforms, such as Airbnb, Booking, and Idealista, are required to ensure that landlords register their properties and include the number in their advertisements. Failure to do so may result in a fine.

 

Exceptions to the Registration Requirement

The regulations target two groups: online platforms that offer short-term rentals, such as Airbnb, Booking, and Idealista, and landlords who rent their properties for a short period.

This applies to both private landlords and agents operating in Spain. If a rental agreement for a short stay is not published online and is concluded directly orally between two parties, registration is not required.

Registration is also not required for long-term rentals exceeding 11 days, provided that the property meets a permanent housing need, the rental agreement complies with the amended Urban Rental Law (Ley de Arrendamientos Urbanos) as of 2024, and the agreement is concluded for at least 12 consecutive months.

It should be noted that as long as there is a specific reason for the temporary stay, such as work or study, the rental can exceed 12 months. This must be significantly documented in the rental agreement. In that case, registration is indeed required.

 

Applicable to Various Property Types

The regulations apply to tourist rentals, temporary rental contracts, and rental of rooms or other properties for short stays. This can include homes, but also boats or ships not intended for navigation, caravans, and other purely tourist accommodations.

Temporary or short-term rentals are defined as rentals not intended to meet a permanent housing need. This can include rentals for work, study, or medical treatments.

 

Tax Implications

The owner of a holiday property in Spain has specific tax obligations that must be fulfilled. Rental income is subject to taxation, and it is crucial to understand the tax rules for rental income to remain compliant.

Additionally, owners must meet tax responsibilities, such as registration with the tax office and filing appropriate tax returns.

By adhering to these tourist rental requirements, financial penalties can be avoided, and a good reputation with the Spanish tax authorities can be maintained.

 

Health and Safety Standards

Another essential aspect of the legal obligations for owners of holiday properties in Spain is ensuring compliance with health and safety regulations.

Compliance with safety requirements for rental properties may include taking adequate fire safety measures, maintaining electrical and gas installations, and providing appropriate signage and emergency information. Additionally, it is important to meet health regulations for tourist accommodations, such as maintaining cleanliness and hygiene standards.

Since the registration system is a Royal Decree, the registration obligation applies throughout Spain, regardless of what may be included in municipal or regional laws on this matter.

 

To obtain your Registration Number, please contact:

Joaquin Gil Hernandez - Asesor Fiscal

Calle Nuestro Padre Jesús 29
03170, Rojales ( Alicante )

Whatsapp: +34 609 268 540
Mailto:  gilfiscal@gmail.com