Short-term rentals in Spain are commonly referred to as "Vivienda de Uso Turístico" (VUT), which translates to "Tourist Use Housing’’ as used in official documents and regulations refers to properties rented to tourists for short stays. It is also known as holiday rentals, these are properties located outside rural areas, rented for few days to few months to the same person. The property can be rented as a whole or as private rooms. If renting the entire property, it can host up to 15 guests. however, if the owner lives there, it can have up to 6 guests. Rentals to family members do not count as holiday rentals.

There is no general rule regarding subletting in Spain as it varies by region, city, and circumstances. In many places, subletting is allowed with the landlord’s written consent, but in cities like Madrid, while renting out individual apartments is prohibited, short-term rental owners (tenants) can rent entire buildings with consent.

​

Here are key points to keep in mind:

Urban Leases Act: This allows tenants to sublet part of the leased property with the landlord's consent, and the rent charged to the sub-tenant cannot exceed the proportional rent paid by the primary tenant.

Primary Tenant’s Responsibility: The primary tenant remains responsible for the original lease obligations, including rent and maintenance.

Sub-tenant’s Rights: Sub-tenants enjoy similar rights to primary tenants, with the primary tenant acting as their landlord (host in this case).

Breach of Contract: Subletting without the landlord’s consent can result in termination of the lease.

Taxes: Any income from subletting must be declared to Spanish tax authorities and may be subject to income tax.

​

Steps for Subletting in Spain:

1. Review your lease for subletting terms.
2. Obtain written consent from your landlord.
3. Draft a clear sublease agreement.
4. Comply with local regulations.

There is no general rule regarding the maximum number of days a holiday accommodation can be rented in Spain as the maximum length of stay varies from place to place. In Andalusia, it is permitted for less than 31 days.

There is no national rule regarding short-term rental in Spain instead there are autonomous provincewide, community, and regional laws. Some regions regulate the rental with legislation that concerns dwellings for tourism use such as registration requirements, rent to be charged, and the type of property that can be used for short-term rental. These laws may vary for residents and those living out of the community who own property in the community.

Properties located in Costa del Sol are subject to the laws of the Andalusian regional government (Junta de Andalucía) and property owners are required to provide a declaration of responsibility and register their properties on Andulucia’s website.

In Spain, there is no nationwide registration or permit system for short-term rentals. Regulations vary significantly depending on the autonomous community or municipality. In most places, registration is required to obtain the license for legal operation. The process generally involves submitting a Responsible Declaration (Declaración Responsable), and in some regions, a Digital Visa may also be required. Once registered, the property is assigned a registration number, which must be prominently displayed in all advertisements and online listings. Highlighted below are the requirements for popular regions:

​

Andalusia (e.g., Granada): Property owners must register with the Andalusian Tourism Registry to operate short-term rentals. This involves submitting a sworn declaration (Declaración Responsable) along with documents like proof of ownership and insurance. Properties must adhere to specific quality standards, including minimum size requirements and essential amenities such as Wi-Fi and air conditioning. Additionally, certain property types and locations are subject to specific regulations.

​

Madrid: Hosts are required to obtain a tourism license and ensure the property has a separate street entrance from any permanent residential units. A responsible declaration must be submitted, and properties are subject to inspection within three months of registration.

​

Barcelona and Other Regions: Stricter regulations, including specific licensing requirements and zoning restrictions to manage the impact of short-term rentals on housing availability and local communities.

There is no national short-term rental association in Spain but you might consider getting information related to Tourism from The Confederation of National Associations of Hotels, Restaurants, Cafés, and Similar Establishments in the European Union and European Economic Area.

For further information, please contact;

The Ministry of Finance/Treasury

Address: Real Casa de la Aduana 5, Calle de Alcalá Madrid

Webpage: http://www.hacienda.gob.es/

Telephone: 91 877 60 00

Ministry of Tourism

Webpage: https://turismo.gob.es/en-us/Paginas/Index.aspx

Access the latest compliance requirement for your local jurisdiction below;

List of local jurisdictions