From July 1, 2025, the new regulations tourist rental in Spain changed the rules of the game. With the Royal Decree 1312/2024 and the Regulation (EU) 2024/1028, all owners of houses, campers, boats or any short-term accommodation must be adapted to the Single record of Leases. What's the goal? Curb tax fraud, protect travelers and regulate a sector that moves millions.
Do you have an apartment on Airbnb or rent your caravan? This affects you. Keep reading to learn the details of this new regulations tourist rental and avoids surprises.
Why this new legislation rental cheap?
The boom of the apartment rentals has revolutionized the tourism in Spain, but has also skyrocketed the prices of the housing, and the underground economy. According to the INE, Spain has 351.389 tourist accommodation (1.5% of total dwellings), with foci in Andalusia, the Valencian Community and the Canary islands. The new regulations tourist rental search for:
- Fight fraud: The treasury department estimates that the 20% of the rents tourist not declared.
- To protect the travelers: To ensure quality, safety and hygiene in the premises.
- To control the market: To reduce the impact on residential housing and conflict neighborhood.
- More transparency: Monitor the supply through platforms such as Airbnb or Booking.
Who is covered by the regulations?
The new regulations tourist rental is clear: if you rent your accommodation short-term (generally less than 30 days) or season (for work, education or health) for-profit, you must register. This includes:
- Tourist homes: Full apartments or rooms on platforms such as Airbnb.
- Alternative accommodations: Boats, campers, motorhomes or houses.
- Rentals sporadic: Even if you only rent a few weeks of the year, you need a Unique Id number (NIU).
Exceptions:
- Rent non-profit organizations (e.g. transferring your house to a friend for free).
- Accommodations regulated by other regulations, such as hotels or campsites.
In regions such as the Valencian Community, to rent more than one month a year (in one or several rooms) is considered to be usual activity, which reinforces the obligation of registration.
Penalties: What happens if you don't comply?
Not comply with the new regulations tourist rental you can quit expensive. Here are the consequences:
- Fines economic: Until 30.000 € by not registering your accommodation or announce it without a NIU. In severe cases (recurrence or massive fraud), the penalties can be scaled up 600.000 € in regions such as the Valencian Community.
- Suspension ad: Platforms such as Airbnb or Booking will eliminate your listing within 48 hours if you don't have NIU.
- Revocation of licences: You can lose the permit to operate as a tourist rental.
- Tax fraud: Do not declare the income it can cost you fines 25% of undeclared, and Finance, you can review up to 5 years ago.
What changes for the owners?
The new regulations tourist rental imposes a greater degree of control:
- Registration required: All accommodations must have a NIU, managed by the Association of Registrars and the Single Window Digital.
- Platforms stricter: Airbnb, Booking and other require the NIU to post ads.
- More data for Finance: The Single Record makes it easier Hacienda crossing information with digital platforms.
The impact on the tourism sector
With 1.2 million of tourist accommodation in Spain (according to estimates by 2024-2025), this legislation affects thousands of homeowners. The treasury estimates that the 20% of tax fraud the sector generates millions of dollars in losses. The new regulations tourist rental seeking to restore the income and balance in the housing market. But not everything is negative:
- Greater confidence: Travelers will choose accommodations legal, with quality standards guaranteed.
- Less competition illegal: The legal owners will compete on equal terms.
- Clear data: A Single Registration will allow authorities to better understand the impact of tourism.
Get ready for the change
The new regulations tourist rental, effective from 1 July 2025, mark a before and an after. Whether you rent an apartment, a caravan or a boat, the Only Record is required to legally operate. With fines of up to 30.000 € (or more in severe cases) and a more strict control, there is no room for carelessness. What do you think of this action? Share your opinion in the comments and follow IURIT to keep up to date with the latest news tax.
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