We bring together in one place —and keep up to date— all the regulation that affects your flat: licences, taxation, guest registration and the 2025-2026 changes. No jargon, with official sources.
Short-term rental regulation changes fast and differently in each city. This is what is in force today in Barcelona and Madrid, and what is coming. If you manage with us, we handle all of this for you.
Barcelona City Council will not renew the roughly 10,100 tourist-use housing licences (HUT). The transitional regime of Decret Llei 3/2023 ends in November 2028. The Constitutional Court upheld the rule in March 2025 and the TSJC backed the PEUAT in December 2025. There is a possible extension of up to 5 more years, not guaranteed. Our honest reading: plan as if 2028 were final and make the most of every season until then.
Catalan Law 11/2025, in force since 1 January 2026, brings seasonal and room rentals under rent containment in stressed areas such as Barcelona. You must document the temporary reason (work, study) and deposit it with INCASÒL; otherwise, a primary residence is presumed. The equivalent national law has yet to be passed.
Since December 2024 it is mandatory to report each guest's data to the security forces through the SES.Hospedajes platform (in Catalonia, to the Mossos d’Esquadra) within a maximum of 24 hours. Penalties reach up to €30,000. For our owners we handle it automatically.
If you live outside Spain you are taxed on the rental through Form 210 (IRNR): 19% if you reside in the EU, Iceland, Norway or Liechtenstein, with deductible expenses; 24% in all other cases, on gross income. Since the 2024 tax year the return is annual (Order HAC/56/2024) and the deadline for the 2025 tax year is January 2026.
In Catalonia the habitability certificate is a requirement to enable a tourist-use dwelling and determines the maximum occupancy. It is valid for 25 years for new builds and 15 years for second occupancy. We handle the inspection and the renewal.
Spanish regulation (RD 390/2021) requires the energy rating to be shown in any rental listing, including the portals. The certificate is valid for 10 years (5 years if the rating is G). It is an owner's obligation, and we handle it for you.
Since 1 April 2026 (Law 2/2026), a tourist-use dwelling in Barcelona applies €4.50 in regional tax plus €5 in municipal surcharge: €9.50 per person and night, with a maximum of 7 nights. The municipal surcharge will rise €1 each year up to €8 in 2029. Under-17s are exempt.
Since September 2025, the RESIDE Plan bans scattered tourist-use dwellings in residential buildings in central Madrid: they are only allowed in exclusive-use buildings and for a maximum of 15 years. The Community of Madrid also requires the CIVUT suitability certificate (Decree 27/2026). There has been a moratorium on new licences since April 2024.
In May 2026 the Supreme Court annulled the national Registration Number for short-term leases (mandatory since July 2025 to advertise on platforms) for encroaching on regional powers. To list your flat, the regional tourist register applies again (the HUTB in Barcelona). It is a moving target and we follow it closely.
Since April 2025, putting a dwelling to tourist use requires the favourable agreement of three fifths (3/5) of the owners' association. If your building does not approve it, you will not be able to start the activity.
We handle all the legal and tax side of your flat —licence, guest registration, Form 210, tourist tax— so you don't have to chase deadlines or forms. In Barcelona and Madrid.
Talk to an expertThis page is informational and is updated periodically; it does not constitute legal or tax advice. For your specific case, get in touch with us.
"Cuéntanos qué necesitas para tu piso. Te respondemos personalmente — sin formularios, sin call centers."
Hablemos por WhatsApp