{"id":15707,"date":"2025-06-03T13:24:03","date_gmt":"2025-06-03T11:24:03","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=15707"},"modified":"2026-10-05T14:35:48","modified_gmt":"2026-10-05T12:35:48","slug":"short-term-rentals-in-spain","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/short-term-rentals-in-spain\/","title":{"rendered":"New rules for short-term rentals in Spain: What has changed?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15707\" class=\"elementor elementor-15707 elementor-15648\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d66203 e-flex e-con-boxed e-con e-parent\" data-id=\"7d66203\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eea139f elementor-widget elementor-widget-text-editor\" data-id=\"eea139f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"background-color:#f5f5f5; padding:24px; margin:0 0 32px 0; border-radius:6px;\"><h2 style=\"margin-top:0;\">Short term rentals in Spain: the essentials in 2026<\/h2><ul><li>A Supreme Court judgment of 19 May 2026 annulled most of the national registration rules for <strong>short term rentals in Spain<\/strong> set by Royal Decree 1312\/2024, including the national registration number and its annual return [1][2].<\/li><li>The Digital One-Stop Shop, through which platforms share data with the authorities, remains in force [1].<\/li><li>EU Regulation 2024\/1028 on short-term rental data has applied since 20 May 2026 [3].<\/li><li>Regional tourism registration remains mandatory; in the Valencian Community, registration is valid for five years and is lost when the property is sold [4].<\/li><li>Since 3 April 2025, a new tourist flat in a building needs the express approval of three fifths of the owners&#8217; community [5].<\/li><li>Spain had 341,001 tourist dwellings in May 2026, 51,268 of them in the Valencian Community [6].<\/li><\/ul><\/div><h2>What has changed for short term rentals in Spain<\/h2><p>The rules for <strong>short term rentals in Spain<\/strong> changed more than once between 2024 and 2026.<\/p><p>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.<\/p><p>In May 2026 the Supreme Court annulled most of those national provisions, holding that registration of tourist accommodation is a matter for the regions.<\/p><p>This guide explains what still applies, what no longer applies and what owners in the Valencian Community should do now.<\/p><p>It also covers the steps for new and existing owners, the tax position and the questions our property team is asked most often.<\/p><blockquote style=\"border-left:4px solid #2e7d32; background:#f9f9f9; padding:15px 20px; margin:24px 0;\"><p>Spain had <strong>341,001 tourist dwellings<\/strong> in May 2026, 1.28% of the housing stock, according to the National Statistics Institute (INE) [6].<\/p><\/blockquote><h2>The Supreme Court judgment of May 2026<\/h2><p>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].<\/p><p>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].<\/p><p>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].<\/p><p>The return had been regulated by Order VAU\/1560\/2025 of 22 December 2025 [7].<\/p><p>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.<\/p><p>The Digital One-Stop Shop survives, so platforms continue to share listing data with the authorities [1].<\/p><p>Our article on the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/supreme-court-ruling-tourist-apartments\/\">Supreme Court ruling on tourist apartments<\/a> covers the earlier case law on community bans.<\/p><table style=\"width:100%; border-collapse:collapse; margin:20px 0;\"><thead><tr><th style=\"background-color:#6e7d65; color:#ffffff; padding:10px; text-align:left;\">Obligation<\/th><th style=\"background-color:#6e7d65; color:#ffffff; padding:10px; text-align:left;\">Before May 2026<\/th><th style=\"background-color:#6e7d65; color:#ffffff; padding:10px; text-align:left;\">After the judgment<\/th><\/tr><\/thead><tbody><tr><td style=\"padding:10px; border-bottom:1px solid #ddd;\">National registration number<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Required to advertise on platforms<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Annulled<\/td><\/tr><tr><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Annual information return (February)<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Required under Article 10.4<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Legal basis annulled<\/td><\/tr><tr><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Digital One-Stop Shop for platform data<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">In force<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Still in force<\/td><\/tr><tr><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Regional tourism registration<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Required<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Still required<\/td><\/tr><tr><td style=\"padding:10px;\">Owners&#8217; community approval for new tourist flats<\/td><td style=\"padding:10px;\">Required since 3 April 2025<\/td><td style=\"padding:10px;\">Still required<\/td><\/tr><\/tbody><\/table><p>Sources: Supreme Court judgment of 19 May 2026, Royal Decree 1312\/2024 and Organic Law 1\/2025 [1][2][5].<\/p><h2>EU Regulation 2024\/1028<\/h2><p>EU Regulation 2024\/1028 on data collection and sharing for short-term accommodation rental services has applied since 20 May 2026 [3].<\/p><p>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.<\/p><p>For owners of <strong>short term rentals in Spain<\/strong>, the practical effect is that platform data is increasingly visible to tax and tourism authorities.<\/p><h2>How the three levels of regulation fit together<\/h2><p>After the judgment, the rules for tourist lets operate on three levels.<\/p><p>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.<\/p><p>At regional level, each autonomous community decides whether and how tourist dwellings are registered, which in the Valencian Community means the regional tourism register.<\/p><p>At local level, town halls control land use through planning rules and can restrict tourist use in particular areas or buildings.<\/p><p>On top of these public rules, the owners&#8217; community has its own say under the Horizontal Property Law.<\/p><p>An owner needs to satisfy every level at the same time, and a gap at any one of them can stop the activity.<\/p><h2>Regional registration in the Valencian Community<\/h2><p>Regional tourism registration was never replaced by the national number, and it remains the key requirement for <strong>short term rentals in Spain<\/strong>.<\/p><p>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].<\/p><p>Under the amended rules, the registration of a tourist dwelling is valid for five years and is lost when the property is sold [4].<\/p><p>Registration is requested through the Generalitat&#8217;s electronic office using the <a href=\"https:\/\/sede.gva.es\/es\/detall-tramit?id_proc=19207\" target=\"_blank\" rel=\"nofollow noopener\">tourist dwelling procedure<\/a>.<\/p><p>Other regions, such as Catalonia, Madrid and Andalusia, run their own registries with different conditions.<\/p><p>Our guide to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/new-requirements-tourist-rentals-valencian-community\/\">new requirements for tourist rentals in the Valencian Community<\/a> explains the regional procedure in detail.<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-21703 size-full\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/short-term-rentals.jpg\" alt=\"Short term rentals in Spain in a Valencia apartment building\" width=\"796\" height=\"531\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/short-term-rentals.jpg 796w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/short-term-rentals-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/short-term-rentals-768x512.jpg 768w\" sizes=\"(max-width: 796px) 100vw, 796px\" \/><\/p><blockquote style=\"border-left:4px solid #2e7d32; background:#f9f9f9; padding:15px 20px; margin:24px 0;\"><p>The Valencian Community had <strong>51,268 tourist dwellings<\/strong> in May 2026, of which 12,130 were in the province of Valencia [6].<\/p><\/blockquote><h2>Owners&#8217; community approval<\/h2><p>Organic Law 1\/2025 added a new Article 17.12 to the Horizontal Property Law, in force since 3 April 2025 [5].<\/p><p>Since then, starting a tourist rental in a flat within a community of owners requires the community&#8217;s express approval by a double majority of three fifths of owners and participation quotas [5].<\/p><p>Activity that had already started lawfully before 3 April 2025 is not affected by this requirement [5].<\/p><p>Anyone buying a flat to let to tourists should check the community&#8217;s position before completing the purchase, as our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/buying-property-spain\/\">buying property in Spain<\/a> recommends.<\/p><h2>How to set up a tourist rental in Valencia step by step<\/h2><table style=\"width:100%; border-collapse:collapse; margin:20px 0;\"><thead><tr><th style=\"background-color:#6e7d65; color:#ffffff; padding:10px; text-align:left;\">Step<\/th><th style=\"background-color:#6e7d65; color:#ffffff; padding:10px; text-align:left;\">What to do<\/th><\/tr><\/thead><tbody><tr><td style=\"padding:10px; border-bottom:1px solid #ddd;\">1. Check the building<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Confirm the owners&#8217; community has approved tourist use, or that the activity predates 3 April 2025<\/td><\/tr><tr><td style=\"padding:10px; border-bottom:1px solid #ddd;\">2. Check local planning<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Confirm with the town hall that tourist use is permitted at the address<\/td><\/tr><tr><td style=\"padding:10px; border-bottom:1px solid #ddd;\">3. Register with the region<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Apply for registration in the Valencian tourism register through the Generalitat<\/td><\/tr><tr><td style=\"padding:10px; border-bottom:1px solid #ddd;\">4. Advertise correctly<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Show the regional registration details where required on each listing<\/td><\/tr><tr><td style=\"padding:10px; border-bottom:1px solid #ddd;\">5. Register guests<\/td><td style=\"padding:10px; border-bottom:1px solid #ddd;\">Comply with traveller registration duties<\/td><\/tr><tr><td style=\"padding:10px;\">6. Declare income<\/td><td style=\"padding:10px;\">Report rental income to the tax agency and check whether VAT applies<\/td><\/tr><\/tbody><\/table><h2>What owners with existing tourist rentals should do now<\/h2><p>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.<\/p><p>The registration that matters for <strong>short term rentals in Spain<\/strong> is now the regional one, so owners should confirm that their regional registration is current and that the details on each platform match it.<\/p><p>In the Valencian Community, owners should note the date on which their five-year registration period ends and diarise the renewal well in advance.<\/p><p>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&#8217; community later questions the activity.<\/p><p>Owners who filed the annual information return in February 2026 should keep a copy of the filing and the acknowledgement of receipt.<\/p><h2>Buying a property to let to tourists<\/h2><p>Investors buying a flat for <strong>short term rentals in Spain<\/strong> should treat the tourist licence as a key condition of the purchase rather than an afterthought.<\/p><ul><li>Check whether the owners&#8217; community has approved tourist use, or whether the activity predates 3 April 2025.<\/li><li>Confirm with the town hall that local planning allows tourist use at the address.<\/li><li>Remember that in the Valencian Community an existing tourist registration does not pass to the buyer.<\/li><li>Review the community statutes for restrictions on use.<\/li><li>Model the tax position, including income tax and any VAT, before committing.<\/li><\/ul><p>Our guide to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-fees-buying-spanish-property\/\">legal fees for buying Spanish property<\/a> sets out the costs of the purchase itself.<\/p><blockquote style=\"border-left:4px solid #2e7d32; background:#f9f9f9; padding:15px 20px; margin:24px 0;\"><p>Tourist dwellings in Spain offered <strong>1,714,702 bed places<\/strong> in May 2026, an average of 5.03 places per dwelling, according to the INE [6].<\/p><\/blockquote><h2>Tax obligations for short term rentals in Spain<\/h2><p>Income from <strong>short term rentals in Spain<\/strong> must be declared to the Spanish Tax Agency [8].<\/p><p>Residents include it in their annual income tax return, while non-residents declare it through the non-resident income tax procedure.<\/p><p>Whether VAT applies depends on the services offered alongside the accommodation, such as cleaning during the stay or reception services [8].<\/p><p>Our guides to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/vat-short-term-tourist-rentals\/\">VAT on short-term tourist rentals<\/a> and to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-regional-property-taxes\/\">regional property taxes in Spain<\/a> explain the details.<\/p><div style=\"border-left:4px solid #2e7d32; background:#f1f8f1; padding:16px 20px; margin:24px 0;\"><p>Letting long term instead? Our guide to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-aspects-renting-in-valencia\/\">legal aspects of renting in Valencia<\/a> covers residential tenancies, which follow different rules.<\/p><\/div><h2>Penalties and risks<\/h2><ul><li>Regional fines for operating without tourism registration.<\/li><li>Removal of listings that do not meet regional requirements.<\/li><li>Action by the owners&#8217; community where tourist use has not been approved.<\/li><li>Tax assessments where rental income or VAT has not been declared.<\/li><\/ul><h2>Common mistakes to avoid<\/h2><p>These are the errors we see most often with <strong>short term rentals in Spain<\/strong> after the 2026 changes.<\/p><ul><li>Assuming the national registration number is still required.<\/li><li>Assuming the annulment of the national rules removes regional registration.<\/li><li>Starting a tourist rental in a building without the community&#8217;s approval.<\/li><li>Forgetting that Valencian registration lapses when the property is sold.<\/li><li>Failing to declare income that platforms now report to the authorities.<\/li><\/ul><h2>How Delagu\u00eda y Luz\u00f3n can help<\/h2><p>Our <a href=\"https:\/\/delaguialuzon.com\/en\/property-law\/\">property law team in Valencia<\/a> has advised owners and investors since 1960.<\/p><p>For <strong>short term rentals in Spain<\/strong>, we check community and planning restrictions, manage regional registration and handle the related tax returns.<\/p><div style=\"background-color:#f5f5f5; padding:24px; margin:32px 0; border-radius:6px;\"><h2 style=\"margin-top:0;\">Speak to our property team about your rental<\/h2><p>Contact our legal team for personalised guidance on your case.<\/p><p>We work in English, French, Spanish and Russian from our office in Valencia.<\/p><p><strong>Email:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><br><strong>Phone:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><br><strong>Office:<\/strong> Avinguda Regne de Val\u00e8ncia, 6, 1\u00ba-2\u00ba, 46005 Valencia<\/p><\/div><h2>Frequently asked questions about short term rentals in Spain<\/h2><h3>Do I still need a national registration number?<\/h3><p>No.<\/p><p>The Supreme Court annulled the national registration number in its judgment of 19 May 2026.<\/p><h3>Do I still need to file the annual information return in February?<\/h3><p>Its legal basis in Article 10.4 was annulled.<\/p><p>No official notice has withdrawn the implementing order, so confirm your position before relying on this.<\/p><h3>Is regional registration still required?<\/h3><p>Yes.<\/p><p>Regional tourism registration was not affected by the judgment.<\/p><h3>How long is a Valencian tourist registration valid?<\/h3><p>Five years.<\/p><p>It is also lost when the property is sold.<\/p><h3>Can my owners&#8217; community stop me renting to tourists?<\/h3><p>For activity started since 3 April 2025, the community must expressly approve it by a three-fifths majority.<\/p><p>Activity that lawfully started before that date is not affected.<\/p><h3>What does the EU regulation change?<\/h3><p>Since 20 May 2026, platforms must share rental data with public authorities.<\/p><p>This makes undeclared activity easier to detect.<\/p><h3>Do I have to pay tax on rental income?<\/h3><p>Yes.<\/p><p>Residents declare it in the income tax return, and non-residents through the non-resident income tax procedure.<\/p><h3>Does VAT apply to my tourist rental?<\/h3><p>It depends on the services you provide.<\/p><p>Services typical of hotels, such as cleaning during the stay, can bring the rental within VAT.<\/p><h3>Can I still use Airbnb or Booking.com?<\/h3><p>Yes.<\/p><p>You must meet regional registration rules, and platforms share listing data through the Digital One-Stop Shop.<\/p><h3>How many tourist dwellings are there in Spain?<\/h3><p>The INE counted 341,001 in May 2026.<\/p><p>Of these, 51,268 were in the Valencian Community.<\/p><h2>References<\/h2><ol><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-12300\" target=\"_blank\" rel=\"dofollow noopener\">Supreme Court judgment of 19 May 2026 on Royal Decree 1312\/2024 (BOE, 8 June 2026)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2024-26931\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree 1312\/2024 on the single rental register (BOE)<\/a><\/li><li><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2024\/1028\/oj\/eng\" target=\"_blank\" rel=\"nofollow noopener\">Regulation (EU) 2024\/1028 on short-term accommodation rental data (EUR-Lex)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=DOGV-r-2024-90168\" target=\"_blank\" rel=\"dofollow noopener\">Decree-Law 9\/2024 of the Generalitat Valenciana (DOGV)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-1528\" target=\"_blank\" rel=\"dofollow noopener\">Registry resolution applying Article 17.12 of the Horizontal Property Law (BOE)<\/a><\/li><li><a href=\"https:\/\/www.ine.es\/jaxiT3\/Tabla.htm?t=46141\" target=\"_blank\" rel=\"nofollow noopener\">INE: experimental statistics on tourist dwellings, May 2026<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-27116\" target=\"_blank\" rel=\"dofollow noopener\">Order VAU\/1560\/2025 on the annual information return (BOE)<\/a><\/li><li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/iva-operaciones-inmobiliarias\/alquilo-apartamento-turistico-tengo-que-iva.html\" target=\"_blank\" rel=\"dofollow noopener\">Spanish Tax Agency: VAT on tourist apartments<\/a><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9e4a2f6 elementor-widget elementor-widget-html\" data-id=\"c9e4a2f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div 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Contact us.\",\"image\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/short-term-rentals-in-spain\/#primaryimage\"},\"datePublished\":\"2025-06-03T13:24:03+02:00\",\"dateModified\":\"2026-10-05T09:00:00+02:00\",\"inLanguage\":\"en-GB\",\"articleSection\":\"Property law\",\"keywords\":\"short term rentals in Spain, Royal Decree 1312\/2024, Supreme Court 2026, tourist dwellings Valencia, Horizontal Property Law\",\"author\":{\"@id\":\"https:\/\/delaguialuzon.com\/#organization\"},\"publisher\":{\"@id\":\"https:\/\/delaguialuzon.com\/#organization\"},\"mainEntityOfPage\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/short-term-rentals-in-spain\/#webpage\"}},{\"@type\":\"FAQPage\",\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/short-term-rentals-in-spain\/#faq\",\"isPartOf\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/short-term-rentals-in-spain\/#webpage\"},\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Do I still need a national registration number?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The Supreme Court annulled the national registration number in its judgment of 19 May 2026.\"}},{\"@type\":\"Question\",\"name\":\"Do I still need to file the annual information return in February?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Is regional registration still required?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Regional tourism registration was not affected by the judgment.\"}},{\"@type\":\"Question\",\"name\":\"How long is a Valencian tourist registration valid?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Five years. It is also lost when the property is sold.\"}},{\"@type\":\"Question\",\"name\":\"Can my owners' community stop me renting to tourists?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"What does the EU regulation change?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Since 20 May 2026, platforms must share rental data with public authorities. This makes undeclared activity easier to detect.\"}},{\"@type\":\"Question\",\"name\":\"Do I have to pay tax on rental income?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Residents declare it in the income tax return, and non-residents through the non-resident income tax procedure.\"}},{\"@type\":\"Question\",\"name\":\"Does VAT apply to my tourist rental?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It depends on the services you provide. Services typical of hotels, such as cleaning during the stay, can bring the rental within VAT.\"}},{\"@type\":\"Question\",\"name\":\"Can I still use Airbnb or Booking.com?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. You must meet regional registration rules, and platforms share listing data through the Digital One-Stop Shop.\"}},{\"@type\":\"Question\",\"name\":\"How many tourist dwellings are there in Spain?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The INE counted 341,001 in May 2026. Of these, 51,268 were in the Valencian Community.\"}}]}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(16% - 20px);\r\n        }\r\n        .lwrp 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width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/law-firm-in-Lliria.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"law firm in lliria\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/law-firm-in-Lliria.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/law-firm-in-Lliria-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/law-firm-in-Lliria-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Law firm in Ll\u00edria<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/act-12-2023-may-24-for-housing-rights\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/07\/spain-housing-law-2026.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"spain housing law 2026\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/07\/spain-housing-law-2026.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/07\/spain-housing-law-2026-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/07\/spain-housing-law-2026-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Act 12\/2023, May 24, the right to housing in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/subsidies-hiring-unemployed\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/Subsidies-for-Indefinite-Hiring.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Subsidies for Indefinite Hiring\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/Subsidies-for-Indefinite-Hiring.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/Subsidies-for-Indefinite-Hiring-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/Subsidies-for-Indefinite-Hiring-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Subsidies for the indefinite hiring of unemployed people belonging to priority attention groups<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-structure-startup-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-in-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"startup in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-in-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-in-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-in-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">How to choose the appropriate legal structure for a startup in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/about-us\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/despacho-de-abogados-e1729087260525.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"despacho de abogados\" \/><br><span class=\"lwrp-list-link-title-text\">About us<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Short term rentals in Spain changed again in 2026: the Supreme Court annulled the national registration number and its annual return, while regional registration and owners&#8217; community approval still apply. This guide explains the Valencian rules, the EU data regulation, tax obligations and what owners and buyers should do now. Contact our property team.<\/p>\n","protected":false},"author":15,"featured_media":21728,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[53],"tags":[],"class_list":["post-15707","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-housing-and-urban-planning"],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/15707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=15707"}],"version-history":[{"count":44,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/15707\/revisions"}],"predecessor-version":[{"id":28168,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/15707\/revisions\/28168"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/21728"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=15707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=15707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=15707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}