Buying an apartment or house in Spain with a view to renting it out is a highly attractive proposition. Spain, and especially the Costa Brava in Catalonia, continues to attract millions of tourists every year. The rental market is still thriving, even in 2024. But it's important to be familiar with the relevant regulations.
Legislation on seasonal rentals, while becoming stricter in both France and Spain, is not the same on the other side of the Pyrenees.
Spanish tourist license
If you wish to rent out your property for short periods, you must declare it to the Spanish authorities. You need to apply for a tourist license before you can rent out an apartment or house to tourists or visitors. Without this license, you will be in breach of the law, and could be subject to penalties.
Only owners can obtain this license, which must be applied for at the town hall of the city in which the accommodation is located. Once you've obtained your license, you'll be entered in the Official Tourism Register of Catalonia. This license authorizes owners to rent out their accommodation to visitors. It also obliges the owner to rent out the entire property, not just part of it. The property then becomes a Viviendas de uso turistico, a property for tourist use. Please note that many online vacation rental platforms ask for the tourist license number when placing the ad online.
As well as helping to regulate the tourist accommodation market, this license certifies that the property meets certain criteria. These include the good condition of the property, the presence of certain furniture and equipment required to make it habitable, and compliance with hygiene standards.
A property declared as a tourist property is no longer considered a principal residence. After one year, the owner is entitled to reclaim the property for year-round living. They must give two months' notice.
It's possible to buy a house or apartment on Spain' s Costa Brava with this famous tourist license.
Taxation and regulation of tourist rentals
There are two types of property for tourist use: the casa rural and theapartamento rural, which can be a private room with bathroom in a house. The tourist rental market is managed by the Autonomous Communities, which have different regulations. It is therefore essential to find out about the legislation in force before offering your property for rent, to ensure that you are doing so legally.
In response to hotel owners' discontent, a tax of around 0.95 euros per night has been introduced in Catalonia, with the exception of Barcelona, where the tax amounts to 2.25 euros per night. All owners of accommodation rented out to tourists in this popular region of north-eastern Spain are required to pay this tax. Seasonal rentals are only permitted for 4 months of the year in some major cities, as is the case in France. In the Empuriabrava and ROSES area, there are no restrictions. Owners must declare every day that their property is occupied by tourists.
Seasonal rental and taxation
Income from tourist rentals is declared as real estate capital income. Certain repair and conservation costs, other than renovation costs, may be deducted.
What taxes do I have to pay if I rent?
The taxes you'll pay in Spain with a tourist license are VAT (if you're dealing with an agency or platform) and income tax (IRPF). This will depend on the value of your property and the length of the rental period.
If you are not a tax resident in Spain, you will be subject to IRNR (non-resident tax), which is 19%. In practical terms, what you pay to the Spanish tax authorities is the tax base multiplied by 0.19. There is no double taxation in Spain for French nationals.
Where to apply for a tourist license
First of all, you'll need to fill in the application form. Your tourist license can be obtained online (with a digital certificate or DNI),
You can also obtain it at the Servicios Territoriales de Turismo of the province where your property is located, at the tax office of the province where your property is located and at the post office , leaving the envelope containing the form and its copy open.
You can also apply at French embassies and consulates in Spain.
What are the requirements for obtaining a tourist license?
To obtain your tourist license in Spain you will need :
- Your housing permit
- Change of land classification, if your property is in a rural area
- Architect's certificate
- An energy performance certificate
In addition, your home must meet certain habitability criteria, such as being in good general condition and containing essential furniture and fittings. Your home must also meet hygiene standards. Here are a few examples:
- A fully equipped kitchen
- Sound and heat insulation
- Electrical outlets everywhere
- A visible evacuation plan
- Emergency numbers