New requirements for tourist rentals in Spain (2026 Guide)

Holiday rentals in Spain have changed radically between 2025 and 2026. It is no longer enough to simply list your property; the new legal framework requires strict digital controls and prior neighbour authorizations to operate legally. Failure to comply with these requirements can result in the immediate removal of your listings and serious penalties. Below, we explain how to adapt your business to current demands.

What is considered tourist rental in Spain?

A rental is generally considered a holiday rental when the following conditions are met:

Renting a whole house or by rooms.
To be rented for tourist purposes.
Short stays.
In exchange for a price.
It is offered through platforms, agencies or tourist channels.

It is important to distinguish that holiday rentals are governed by regional tourism regulations and not by the LAU. In contrast, seasonal rentals (such as those for students or work relocations) are governed by the LAU under the category of “usage other than housing”. However, in 2026, both types must be registered with the Digital One-Stop Shop if they are for short-term stays.

Important Note: If the contract is for a short duration, it is essential to have the corresponding registration number to avoid penalties. Otherwise, platforms such as Booking or Airbnb are obliged to automatically remove all listings that do not show a valid and verified identification number. Furthermore, to ensure a regulated market, regional regulations establish that operating without this unique registry can lead to considerable administrative fines, proportional to the infraction, which in the most serious cases of lacking a license can be very high (up to €600,000).

Keeping your property regularized is the best investment for your peace of mind and that of your guests, being an essential step to guarantee the continuity and success of your business in the face of the new 2026 requirements.

Is there a state law on holiday rentals in Spain?

No. In Spain there is no state law that regulates holiday rentals.

Although some laws exist at the national level, tourism-related powers belong to the Autonomous Communities, and local councils can also regulate in some cases.

Therefore, holiday rentals are usually regulated by a set of rules and not by a single law.

State regulations governing holiday rentals: Key updates for 2024, 2025 and 2026

As with everything, regulations are constantly being updated, and it’s important to keep this in mind when applying them to tourist rentals. Among others, the following are required:

Permission from residents’ associations to open tourist apartments

Since April 2025, the Horizontal Property Law has given ownersthe power to allow or prohibit tourist apartments.

This means that when someone wants to dedicate a home to tourist use, they must have the express authorization of the community of neighbours, submitting an application to the owners’ association with the support of a minimum of 60% of the neighbours.

Single Registry of Tourist Rentals and One-Stop Shop

The Single Registry of Leases is a system that has been implemented in Spain to regulate and control tourist accommodations.

The Digital One-Stop Shop is createdwith the purpose of having mechanisms to organize tourist accommodationand that intended for temporary rental in order to achieve a transparent and regulated market.

From July 2025, all vacation rental owners must have a unique identification number for each property. This number is mandatory to list the property on platforms like Booking or Airbnb. And, although the registration number is obtained through the Digital One-Stop Shop, it is important to understand that this is not an instantaneous process. The system involves an administrative validation process where data is cross-checked with the Land Registry and municipal licenses. This verification phase can become a bureaucratic bottleneck if the documentation is not perfect, delaying your ability to list your property for weeks or months.

In addition, the Model 179 information form detailing the rentals made must be submitted. Generally, the deadline for declaring rentals from the previous year ends on January 31st, making it vital to have all documentation ready at the beginning of each year to avoid inquiries from the Tax Agency.

Since we are now in February, you should verify that your declaration was submitted correctly to avoid potential tax penalties.

Traveler registration through SES.HOSPEDAJES

All hosts of tourist accommodations in Spain must carry out a traveler registration process when hosting guests in their accommodations.

To register, it is mandatory to use the SES.HOSPEDAJES platform, and the owners of the accommodations are responsible for sending the guest data to the authorities and verifying that it is correct.

Please remember that data registration must be completed within 24 hours of each guest’s arrival. Failure to meet this deadline is a frequent oversight that often results in administrative penalties from security authorities.

Holiday rental regulations by Autonomous Community

As we have said before, the powers over tourism lie with the Autonomous Communities and each of them has its own regulations, although the content is quite similar.

Below is a list of the regulations in force in 2026 for holiday rentals in each region:

Andalusia: Decree 28/2016, of February 2 + Decree 31/2024, of January 29.
Aragon: Decree 1/2023, of January 11.
Asturias: Decree 48/2016, of August 10.
Balearic Islands: Law 8/2012, on Tourism + Decree-Law 3/2022, of February 11.
Basque Country: Decree 101/2018, of July 3.
Canary Islands: Decree 113/2015, of May 22 + Law 6/2025, of December 10.
Cantabria: Decree 225/2019, of November 28.
Castile and León: Decree 3/2017, of February 16.
Castilla-La Mancha: Decree 36/2018, of May 29.
Catalonia: Decree-Law 3/2023, of November 7.
Valencian Community: Decree 10/2021, of January 22 + Decree-Law 9/2024, of August 2.
Extremadura: Law 2/2011, on Tourism + Law 6/2018, of July 12.
Galicia: Decree 12/2017, of January 26.
Community of Madrid: Decree 79/2014, of July 10.
Region of Murcia: Decree 256/2019, of October 10.
Navarre: Regional Decree 230/2011, of October 26.
La Rioja: Decree 10/2017, of March 17 + Decree 40/2018.

Tourist rentals in Spain have a regionally based regulation, which is now more complex and digitalized. The main requirements to be met are permission from the homeowners’ association, the single registry for tourist rentals, and the registration of travelers.

Given the variety of regional regulations, expert advice is key to avoiding legal risks. If you are unsure whether your homeowners’ association has already voted on this matter or if your registration number remains valid for 2026, we can perform a legal audit on your behalf.

Further information

This article is part of our service Real Estate Lawyer in Spain. Visit this section where you will find all the useful information on this topic, including a complete guide on How to buy a house in Spain.

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