What is an ETV (Estada Turística en Vivienda) in the Balearics?
An ETV (Estada Turística en Vivienda) is the Balearic category for a dwelling let for tourist stays. It is granted by the relevant consell insular (Mallorca, Menorca, Eivissa or Formentera) — not by the Govern — and since 2017 is only awarded in zones that each island's PIAT declares fit for tourist use.
The general framework is Llei 8/2012 del turisme de les Illes Balears, deeply reformed by Llei 6/2017. The Balearic specificity is that the tourism competence has been transferred to the consells insulars — the regional Govern sets the framework, but it is each island's consell that approves the PIAT (Pla d'Intervenció en Àmbits Turístics), fixes the maximum number of tourist beds and clears ETV applications. As a result, the rules in Mallorca, Menorca, Eivissa and Formentera are different from each other.
To register an ETV the property must sit in a zone declared fit by the current PIAT. The 2017 reform introduced the concept of a bed pot — a finite number of tourist beds per island — so to open a new ETV you normally have to acquire beds from another ETV that is closing (a baixa-alta system). In Palma de Mallorca, a blanket ban on ETV in multi-family buildings has been in force since 2018 (Consell de Mallorca resolution), and many municipalities keep their own moratoriums.
The registration number is built from the consell's code plus a serial (in Mallorca it follows the pattern ETV/XXXXX, with island-specific variations) and must appear on every listing. Registration requires: cédula de habitabilidad or licencia de ocupación, minimum equipment (AC in living rooms and bedrooms, kitchen equipment, linen), civil-liability insurance and an identification plaque on the outside of the property. The capacity stated in the ETV is closed: if you take in more guests than registered, you are in breach.
Operational obligations include: charging the IEET (tourist tax) to each guest under the Llei 2/2016 rates, reporting every guest to SES.Hospedajes, declaring income in IRPF (resident) or Modelo 210 (non-resident), and keeping a 24-hour contact phone live. Advertising as tourist without an ETV is sanctioned under the Llei 8/2012 regime (faltes greus and molt greus) with fines that can exceed €400,000 for very serious infringements.
Why it matters
If you plan to buy a flat or house in the Balearics intending to rent it tourist, before you pay the deposit you need to verify two things: that the plot falls in a zone declared fit by the current island PIAT, and — in Palma de Mallorca — whether it is a multi-family or single-family building (only single-family homes can receive an ETV in permitted zones). If you buy thinking "I'll sort out the licence later", it can cost you half the purchase price — without an ETV in a fit zone, the tourist yield is zero.