The practical compliance library for Spanish vacation rentals.
SES.Hospedajes, Modelo 210, IEET, LAU contracts, Mossos registration — explained with citations to primary sources (BOE, AEAT, ATIB) and concrete deadlines.
Compliance a Spanish vacation rental host cannot ignore.
Each pillar explains the regulation, the deadline, the actual procedure (with screenshots), the penalties for non-compliance, and the doubts your gestor rarely clarifies.
SES.Hospedajes
National guest-registration under RD 933/2021. Who must register, the 14 fields per traveller, deadlines, penalties from €100 to €30,000, how automation works.
Read article →Modelo 210
Non-resident rental income tax. When it applies, annual filing (1–20 April from 2026 income), deductible expenses EU vs non-EU, worked example, AEAT portal walk-through.
Read article →NRUA — national register (annulled)
The Supreme Court annulled the Single Rental Register (STS 620/2026, 19-05-2026): the NRUA number is no longer required to advertise. The valid number is the regional tourist code; the VUDA portal and platform data-sharing remain in force.
Read article →EU Regulation 2024/1028
European short-term rental regulation: in force since 20-05-2026, Single Digital Entry Point per Member State, platform-to-government data exchange and mandatory EU code on every listing.
Read article →IEET Balearic Islands
Tourist tax for the Illes Balears: rates per season + category, the annual ATIB liquidation (Modelo 017 census) and when Modelo 700 applies.
Read article →LAU contracts
Spanish rental law arts. 2, 3 and 5. Temporary versus tourist rental, the 11-month contract and the new temporary housing lease under RDL 29/2026 (cause in writing, max. 12 months; convalidation pending).
Read article →Mossos d'Esquadra
Catalan alternative to the national SES: guest registration with Mossos, telematic filing, double obligation, practical examples.
Read article →Guide by autonomous community.
Rules change per region — sometimes per municipality. These guides collect current local regulation and the nuances that apply to your property.
Costa Blanca (Alicante)
Decreto PAU 2024, lockbox ban in Sant Joan d'Alacant / Orihuela / Pilar de la Horadada, tourist licenses and VV register.
Read the guide →
Illes Balears
Mallorca, Ibiza, Menorca, Formentera: IEET with annual ATIB liquidation, license moratoria, Modelo 017 census.
Read the guide →
Catalonia
Mossos d'Esquadra registration, HUT numbers, Barcelona moratorium, coastal regulations.
Read the guide →
Andalusia
VUT regime (Decreto 31/2024), registration with the RTA, 3/5 community-of-owners consent and fines up to €600,000 under Decreto-ley 1/2025.
Read the guide →
Madrid (Community of)
Decreto 27/2026 (in force 26-04-2026): mandatory CIVUT certificate, 25 m² minimum, municipal RESIDE Plan, 60 % HOA veto and fines up to €300,000.
Read the guide →
Canary Islands
Ley 6/2025 (in force 13-12-2025): prior municipal urban-planning approval, 5-year transition regime, "consolidado" tourist-use status, IGIC 7 % instead of VAT.
Read the guide →VUT, HUT, ETV, VV, VT, VFT — every region in one table.
Three side-by-side tables covering definition, procedure, processing time and sanctions per autonomous community. Essential before you buy or before you switch jurisdiction.
Quick definitions — one per term.
The essential terms of Spanish vacation rental — licence, registers, taxes, contracts, legal risks. Each with three paragraphs and direct links to the BOE.
We cite primary sources only.
Every compliance article ends with a verifiable list of links to BOE, AEAT, ATIB, Mossos d'Esquadra or the relevant Generalitat. No "according to a source": Spanish hosts make decisions that affect their taxes and the legal status of their property — that terrain deserves real references.
Frequently asked questions
Is PropertyHost.es a booking platform?
No. PropertyHost.es is the compliance library for Spanish vacation rentals. It is an independent information channel: it takes no bookings and sells no products.
When are all pillar articles published?
All seven compliance pillars (SES.Hospedajes, Modelo 210, NRUA, EU Regulation 2024/1028, IEET, LAU, Mossos) are live, alongside the regional guides (Costa Blanca, Balearics, Catalonia, Andalusia, Madrid, Canary Islands), in seven native-quality languages.
Are the cited sources official?
Yes — primary sources only. We cite BOE (consolidated legal texts), AEAT (tax models), ATIB (Balearics), Mossos d'Esquadra (Catalonia) and the relevant Generalitat.
Why seven languages and not twenty?
Seven native-quality languages (ES master, NL/EN/DE/FR/IT/PT reviewed) instead of twenty machine-translated. A compliance text with BOE citations doesn't forgive "almost right" translations.