DISCLAIMER. This page is only designed to give you some help in understanding the regulations you should comply with. We do not pretend the information provided here are to be exhaustive neither current. It is your duty to know and abide by the law.

The regulation and promotion of tourism in Catalonia is provided by Law 13/2002. The regulation was further developed by Decree 159/2012 regarding accommodation for tourist use.

For more information, see this page on viviendas de uso turístico on the Generalitat de Catalunya website. 


Tax issues

The autonomous community of Catalonia levies a tourist tax (Impuesto sobre las estancias en establecimientos turísticos - IEET) on anyone staying in tourist accommodations of any kind.

  • The rates is a fixed amount per night and per person. The rates vary according to the type of accommodation where the traveler stays;
  • For estancias en viviendas de uso turístico, the rate is €0.90 per person and per night, except in Barcelona where it is 2.25;
  • Please note the tax is only levied on the first 7 nights;
  • As a Host, you must collect the tourist tax from your Guests. We strongly advise you mention the IEET and applicable rate in your listing, to avoid any unpleasant surprise.

For more information about tax issues and requirements regarding HUT, see this informative sheet by the Agencia Tributaria de Catalunya.


What is a "vivienda de uso turístico" ?

Please note the term “viviendas de uso turístico” is often abbreviated as VUT or HUT (from habitatge d'ús turístic in Catalan).

  • Article 66 of the Tourism Decree (159/2012) provides the following definition for HUT: “accommodations transferred by their owner, directly or indirectly, to third parties, in exchange for economic compensation, for a seasonal stay, in conditions of immediate availability and with the characteristics established by regulation”;

  • Please note that under local law, a “seasonal stay” is a stay of no more than 31 consecutive days stay, repeated twice in the calendar year;

  • If your rental fits this definition, you are renting a HUT and must respect affiliated requirements.


Registration process

Before starting your Hosting activity, you must register by submitting the Comunicación previa de inicio de actividad to the City Hall of your city.

  • The required documentation (the Comunicación itself and list of supporting documentation) and description of submission process can be found here;
  • In Barcelona, you can complete the registration process online;
  • Your city administration will transfer your Comunicación to proceed to your registration with the Registro de Turismo de Cataluña (RTC);
  • After registration to the RTC, you will be communicated a registration number (NIRC). This number must be added to any advertising of your rental activity, including your misterb&b listing (see the applicable circular regarding this obligation).

Please note that your city may modify zoning map to limit or condition the use of your accommodation as a vivienda de uso turístico.

  • Barcelona. The Special Tourist Accommodation Plan (PEUAT) has been adopted to create City zones with specific conditions and limitations, to control the distribution of tourist lodging throughout the City. Please note that in certain zones the registration of HUT may be blocked or limited to accommodations located in building entirely dedicated to tourist rentals (without residential use). More information on the PEUAT here;
  • Sitges. The City has adopted a plan to restrict the registration of HUT to 9% of the total number of accommodations in the City. More information on the official website of Sitges.


Hosting conditions for Viviendas de Uso Turístico

  • Please note that, until the adoption of the new Tourism Decree, you are not allowed to rent a room in your private properties during your presence in the accommodation;
  • You can only rent your entire property, in your absence.

You must also meet various requirements, among which:

  • Obtain and maintain a certificate of habitability (cédula de habitabilidad) and meet, at all times, the technical and quality conditions required for housing. For instance, you cannot accommodate more people than the number indicated in your certificate. Learn more and obtain the certificate of habitability;
  • Make sure your accommodation is clean and sufficiently furnished, notably displaying the appliances and utensils necessary for immediate occupation;
  • You must provide your Guests, as well as your neighbors, with a telephone number they can call to join you (or any other person you agree with) at any time in case of incidents / immediate assistance;
  • Check that your lease agreement (in the case you are not the owner of the place you rent) or the Homeowner’s Association Bylaws of your building do not prohibit the use of your accommodation as a viviendas de uso turístico.

For more information on the requirements and conditions applicable to Viviendas de Uso Turístico, please see Title II of the Tourism Decree 159/2012.


Security requirements

Since you furnish accommodations to Guests, you must follow the security requirements of Orden INT/1922/2003. More information on this official page.

  • You must maintain a data register (libro-registro) on all the Guests you accommodate, for 3 years after their departure;
  • To update your register, your Guests must fill-in and sign a parte de entrada de viajeros (you can use this template) upon check-in;
  • Within 24 hours after check-in, you must share the Guests information to the Police or the Guardia Civil. See this page on the Ministerio del Interior website detailing how to process (including online transmission).


Forthcoming regulation

According to the statement of the Catalan government, a new Decree will be adopted to clarify and complete the Tourism Law in the course of 2019.

It is very likely the Decree will legalize the rental of private rooms in accommodation (habitaciones). Similarly to the rental of viviendas de uso turístico, it will be required to register with the Registro de Turismo for renting rooms.