The Government of the Balearic Islands has regulated a short-term rentals regulation by adopting the law 8/2012 of July 19, 2012 and the decree 20/2015 of April 17, 2015. This page is only designed to give you an overview of the local requirements, but it is the host duty to know the legislation and to comply with the local laws. misterb&b is not a legal adviser : you should have a look at the relevant laws and contact the local authorities or a local professional for further understanding.
Type of accommodation
According to article 47 of the decree 20/2015, empresas comercializadoras de estancias turisticas en viviendas (short-term rentals) is defined as “personas físicas o jurídicas que comercializan el uso de viviendas que, teniendo la disposición y la configuración de una vivienda unifamiliar aislada o pareada, en principio ideada para uso residencial, prestan servicios de alojamiento turístico que se alterna con el uso propio y residencial que tiene la vivienda en las condiciones establecidas en la presente ley y en sus disposiciones de desarrollo”.
Short-term rentals are only permitted in single-family house rentals (vivienda unifamiliar aislada or vivienda unifamiliar pareada). Note that it is only permitted to rent out entire space for a period that does not exceed 2 months.
Occupancy standards and requirements
Rental units must meet a certain number of requirements and standards. Anexo 6 of the decree 20/2015 provides a list of it : some must be satisfied, others are assessed by the Hosts. Also, a distinctive board notifying the specific category of the rental unit must be displayed on the front-door (Anexo I of the decree 20/2015 provides some models).
Hosts also have to provide some services (included in the rental price) : periodic cleaning, household furniture (like sheets), facilities maintenance. Guests must be given a telephone number to reach the Host of a local contact anytime in case of emergency.
Registration in the “Registro de empresas, actividades y establecimientos turísticos”
To operate a short-term rental activity, it is necessary to register at the Registro de Empresas, Actividades y Establecimientos Turísticos. It is required to file some documents to an office of the Administración autonómica or the Consell Insular d'Eivissa : including a solicitud de inscripción de ET, a declaración responsable de inicio de actividad turística ET, a descriptive report of the rental unit, a self-assessment grid of the requirements satisfied by the unit (a 70-points threshold must be reached in order to be allowed to rent out the unit).
Once the registration completed, a registration number beginning by ETV (for "estancia turística en viviendas”) will be issued, and should be included on your misterb&b listings. To do so, when connected on your misterb&b account, you should go to “edit my listing” > “address”.
Local laws request the Hosts to maintain a liability insurance of at least €300,000 (with a maximum franchise of €600 per claim).
All Guests are required to fill in a registration form (parte de entrada) provided by the Host, at the check-in. A copy of each filled-in registration form must be communicated to the Police for every Guest over 16 years old (it can be done online). The originals must be kept by the Hosts for 3 years. To understand better your duty, see Orden INT/1922/2003 “sobre libros-registro y partes de entrada de viajeros en establecimientos de hostelería y otros análogos”.
Law 2/2016 of March 30, 2016 introduced a tourist tax on every tourist stay in the Balearic islands. The tax varies from 0.25 € to 2 euros by night, according to the type of rentals and the time of the year. The Hosts have the duty to collect it from the Guests and remit it to the Balearic Government.
For more information on short-term rentals on the Ibiza Island, see this portal on the Official website of the Balearics Islands Government. Useful contacts for tourist businesses in Ibiza can be found here.