What is a vivienda de uso turístico (VUT)?
A vivienda de uso turístico (VUT) is a house or flat rented out to tourists for short stays, regularly and for money. The Spanish state tenancy law — the LAU — expressly leaves this kind of rental outside its regime, so each autonomous region writes its own rules, with its own name: HUT in Catalonia, ETV in the Balearics, VFT in Andalusia, and so on.
The category comes from article 5 of the LAU (Ley 29/1994): tourist rental is excluded from the state law and pushed down to autonomous regulation. That's why each region has its own version and name: VUT (generic state-level), HUT (Habitatge d'Ús Turístic, Catalonia), ETV (Estada Turística en Vivienda, Balearics), VFT (Vivienda con Fines Turísticos, Andalusia), VTAR (rural Andalusian variant), and more.
The names differ, but the basic requirements look the same: the dwelling has to be on residential land where the municipality allows tourist use (PGOU), hold a current cédula de habitabilidad or LPO, respect a maximum bed capacity, and be registered in the regional tourism register with a unique number. That number must appear on every listing (Airbnb, Booking, your own website) — no exceptions.
The maximum duration per booking is the most important dividing line: up to about 31 consecutive days with the same person or group is tourist. Above that, it's no longer a VUT — it falls under LAU art. 3 (seasonal rental) or, if it becomes a primary home, art. 2 (residential rental). This is where most hosts trip up: the regime, the taxes and the registration duties all change either side of that line.
A VUT is a regulated economic activity, not a quiet long-term rental. That means: a licence (in moratorium zones like Palma, parts of Barcelona or central Madrid sometimes impossible to obtain), declaring income in IRPF if you live in Spain or in Modelo 210 if you live abroad, collecting the eco-tax (IEET) if you're in the Balearics, reporting every guest to SES.Hospedajes (and to the Mossos d'Esquadra if you're in Catalonia). And as soon as you provide hotel-style services (daily cleaning, breakfast, fresh towels) you also owe VAT.
Why it matters
The most expensive mistake is to confuse tourist rental with seasonal rental (LAU art. 3). A VUT needs a tourist licence, a registration number and all the duties above; a seasonal rental falls under the LAU and does not need a tourist licence. Operate as tourist without a licence and you're fined for illegal activity. Operate as seasonal but with per-night pricing and frequent guest turnover, and an inspection can reclassify the activity as tourist — at which point the fines from both regimes pile on top of each other.