New rules for short-term rentals in Spain: What has changed?

What has changed for short term rentals in Spain

The rules for short term rentals in Spain changed more than once between 2024 and 2026.

Royal Decree 1312/2024 created a national single rental register and a registration number that platforms had to display, followed by an annual information return.

In May 2026 the Supreme Court annulled most of those national provisions, holding that registration of tourist accommodation is a matter for the regions.

This guide explains what still applies, what no longer applies and what owners in the Valencian Community should do now.

It also covers the steps for new and existing owners, the tax position and the questions our property team is asked most often.

Spain had 341,001 tourist dwellings in May 2026, 1.28% of the housing stock, according to the National Statistics Institute (INE) [6].

The Supreme Court judgment of May 2026

The Third Chamber of the Supreme Court ruled on 19 May 2026 on an appeal brought by the Generalitat Valenciana, and the judgment was published in the BOE on 8 June 2026 [1].

It annulled, among other provisions, Articles 5, 8, 9 and 10 of Royal Decree 1312/2024, parts of Articles 1, 2, 6 and 12, the second additional provision and the first final provision [1].

As a result, a national registration number is no longer required to advertise a property, and the annual information return under Article 10.4 lost its legal basis [1].

The return had been regulated by Order VAU/1560/2025 of 22 December 2025 [7].

We have found no official notice formally withdrawing that order, so our view that the return is no longer required is an interpretation of the judgment rather than an official statement.

The Digital One-Stop Shop survives, so platforms continue to share listing data with the authorities [1].

Our article on the Supreme Court ruling on tourist apartments covers the earlier case law on community bans.

Sources: Supreme Court judgment of 19 May 2026, Royal Decree 1312/2024 and Organic Law 1/2025 [1][2][5].

EU Regulation 2024/1028

EU Regulation 2024/1028 on data collection and sharing for short-term accommodation rental services has applied since 20 May 2026 [3].

It requires platforms to share activity data with public authorities and allows member states to use registration procedures, which in Spain now sit mainly with the regions.

For owners of short term rentals in Spain, the practical effect is that platform data is increasingly visible to tax and tourism authorities.

How the three levels of regulation fit together

After the judgment, the rules for tourist lets operate on three levels.

At European and national level, platforms must share data with the authorities through the Digital One-Stop Shop, and tax rules apply to the income.

At regional level, each autonomous community decides whether and how tourist dwellings are registered, which in the Valencian Community means the regional tourism register.

At local level, town halls control land use through planning rules and can restrict tourist use in particular areas or buildings.

On top of these public rules, the owners’ community has its own say under the Horizontal Property Law.

An owner needs to satisfy every level at the same time, and a gap at any one of them can stop the activity.

Regional registration in the Valencian Community

Regional tourism registration was never replaced by the national number, and it remains the key requirement for short term rentals in Spain.

In the Valencian Community, Decree-Law 9/2024 of 2 August 2024 amended Law 15/2018 on tourism and Decree 10/2021 on tourist accommodation [4].

Under the amended rules, the registration of a tourist dwelling is valid for five years and is lost when the property is sold [4].

Registration is requested through the Generalitat’s electronic office using the tourist dwelling procedure.

Other regions, such as Catalonia, Madrid and Andalusia, run their own registries with different conditions.

Our guide to the new requirements for tourist rentals in the Valencian Community explains the regional procedure in detail.

The Valencian Community had 51,268 tourist dwellings in May 2026, of which 12,130 were in the province of Valencia [6].

Owners’ community approval

Organic Law 1/2025 added a new Article 17.12 to the Horizontal Property Law, in force since 3 April 2025 [5].

Since then, starting a tourist rental in a flat within a community of owners requires the community’s express approval by a double majority of three fifths of owners and participation quotas [5].

Activity that had already started lawfully before 3 April 2025 is not affected by this requirement [5].

Anyone buying a flat to let to tourists should check the community’s position before completing the purchase, as our guide to buying property in Spain recommends.

How to set up a tourist rental in Valencia step by step

What owners with existing tourist rentals should do now

Owners who already registered under the national system do not need to take any step to cancel that registration, but they should not rely on it.

The registration that matters for short term rentals in Spain is now the regional one, so owners should confirm that their regional registration is current and that the details on each platform match it.

In the Valencian Community, owners should note the date on which their five-year registration period ends and diarise the renewal well in advance.

Those who began letting before 3 April 2025 should keep evidence of the start date, such as earlier registrations, platform records and tax returns, in case the owners’ community later questions the activity.

Owners who filed the annual information return in February 2026 should keep a copy of the filing and the acknowledgement of receipt.

Buying a property to let to tourists

Investors buying a flat for short term rentals in Spain should treat the tourist licence as a key condition of the purchase rather than an afterthought.

• Check whether the owners’ community has approved tourist use, or whether the activity predates 3 April 2025.
• Confirm with the town hall that local planning allows tourist use at the address.
• Remember that in the Valencian Community an existing tourist registration does not pass to the buyer.
• Review the community statutes for restrictions on use.
• Model the tax position, including income tax and any VAT, before committing.

Our guide to the legal fees for buying Spanish property sets out the costs of the purchase itself.

Tourist dwellings in Spain offered 1,714,702 bed places in May 2026, an average of 5.03 places per dwelling, according to the INE [6].

Tax obligations for short term rentals in Spain

Income from short term rentals in Spain must be declared to the Spanish Tax Agency [8].

Residents include it in their annual income tax return, while non-residents declare it through the non-resident income tax procedure.

Whether VAT applies depends on the services offered alongside the accommodation, such as cleaning during the stay or reception services [8].

Our guides to VAT on short-term tourist rentals and to regional property taxes in Spain explain the details.

Penalties and risks

• Regional fines for operating without tourism registration.
• Removal of listings that do not meet regional requirements.
• Action by the owners’ community where tourist use has not been approved.
• Tax assessments where rental income or VAT has not been declared.

Common mistakes to avoid

These are the errors we see most often with short term rentals in Spain after the 2026 changes.

• Assuming the national registration number is still required.
• Assuming the annulment of the national rules removes regional registration.
• Starting a tourist rental in a building without the community’s approval.
• Forgetting that Valencian registration lapses when the property is sold.
• Failing to declare income that platforms now report to the authorities.

How Delaguía y Luzón can help

Our property law team in Valencia has advised owners and investors since 1960.

For short term rentals in Spain, we check community and planning restrictions, manage regional registration and handle the related tax returns.

Frequently asked questions about short term rentals in Spain

Do I still need a national registration number?

No.

The Supreme Court annulled the national registration number in its judgment of 19 May 2026.

Do I still need to file the annual information return in February?

Its legal basis in Article 10.4 was annulled.

No official notice has withdrawn the implementing order, so confirm your position before relying on this.

Is regional registration still required?

Yes.

Regional tourism registration was not affected by the judgment.

How long is a Valencian tourist registration valid?

Five years.

It is also lost when the property is sold.

Can my owners’ community stop me renting to tourists?

For activity started since 3 April 2025, the community must expressly approve it by a three-fifths majority.

Activity that lawfully started before that date is not affected.

What does the EU regulation change?

Since 20 May 2026, platforms must share rental data with public authorities.

This makes undeclared activity easier to detect.

Do I have to pay tax on rental income?

Yes.

Residents declare it in the income tax return, and non-residents through the non-resident income tax procedure.

Does VAT apply to my tourist rental?

It depends on the services you provide.

Services typical of hotels, such as cleaning during the stay, can bring the rental within VAT.

Can I still use Airbnb or Booking.com?

Yes.

You must meet regional registration rules, and platforms share listing data through the Digital One-Stop Shop.

How many tourist dwellings are there in Spain?

The INE counted 341,001 in May 2026.

Of these, 51,268 were in the Valencian Community.

References

1. Supreme Court judgment of 19 May 2026 on Royal Decree 1312/2024 (BOE, 8 June 2026)
2. Royal Decree 1312/2024 on the single rental register (BOE)
3. Regulation (EU) 2024/1028 on short-term accommodation rental data (EUR-Lex)
4. Decree-Law 9/2024 of the Generalitat Valenciana (DOGV)
5. Registry resolution applying Article 17.12 of the Horizontal Property Law (BOE)
6. INE: experimental statistics on tourist dwellings, May 2026
7. Order VAU/1560/2025 on the annual information return (BOE)
8. Spanish Tax Agency: VAT on tourist apartments