July 2025
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
National registration of tourist/temporary accommodations
The Spanish government has enacted Royal Decree 1312/2024 - in application of the EU Regulation 2024/1028 - to provide national regulation to the short-term rental industry. A key change is the mandatory registration of all properties used for short-term or seasonal rentals in the Single Rental Registry (Registro Único de Arrendamientos), via an online portal named Digital One-Stop Shop (Ventanilla Única Digital de Arrendamientos).
Additionally, digital platforms (like misterb&b) will be required to regularly share property data with the Digital One-Stop Shop (Ventanilla Única Digital de Arrendamientos), to prevent illegal rentals.
- Mandatory registration. If you offer temporary or tourist accommodation, you must register your property in the Single Rental Registry (Registro Único de Arrendamientos). You must provide certain information, including (but not limited to): your full name and NIF, contact details, the identification and contact information of your business (if you are a professional Host), the property address, cadastral reference, type of unit (e.g., entire property or individual room), usage classification (e.g., primary or secondary residence), maximum occupancy, and rental category.
- Local registration/licensing first (where needed). If your locality (autonomous community, city) requires the registration/licensing of your tourist accommodations, you must complete this step before proceeding with registration at the national level. However, please note that if you offer accommodations to tourists, and you are not required to register/obtain license on the local level, you are still liable to register with the National Register.
- Type of rentals affected by the registration law. Please note that all tourist and temporary accommodations are affected. Tourist accommodations are those intended for the stays of transient guests, as defined by local regulations. Temporary accommodations are the ones not intended for permanent residential use and are designed for specific housing needs such as students, temporary work assignments, or stays during medical treatments. Please note that will affect both entire properties, as well the rentals of rooms.
- Registration number assignment. Upon successful registration, you will receive a registration number for your property. You must include this number in your misterb&b listing - please go to “Edit my listing”, then “Local requirements”. In absence of a valid registration number, misterb&b may deny you the ability to publish your listing or maintain the reservations of your property.
- Verification of Registration Numbers by Digital Platforms. Digital platforms like misterb&b are legally required to verify the validity of the registration number you provide with the Spanish authorities. If the number is found to be invalid, misterb&b must deactivate your listing and cancel any associated reservation(s).
- Mandatory Reporting to Spanish Authorities. Digital platforms are also required to periodically report key information about short-term rentals facilitated through their services to the relevant Spanish authorities. This data sharing is mandatory under the law and applies even if you deactivate or delete your account. You cannot opt out of this process.
For more information and access to the Digital One-Stop Shop, visit this official portal on the website of the Ministerio de Vivienda.
Local registration of tourist/temporary accommodations
Your Comunidad Autónoma or Ayuntamiento may require you to register your property and/or obtain a license or permit in order to legally host tourists / for short-term stays. We recommend checking with your local authority to confirm the requirements and learn how to complete the process.
For more information on local registration rules, visit this official page and refer to the interactive map at the bottom for region-specific guidance.
DAC7 tax-information report
The DAC7 Directive—formally known as Council Directive (EU) 2021/514—introduces new tax transparency requirements for digital platforms operating within the European Union. Under this regulation, platforms like misterb&b must collect and report tax-related information about certain users who earn income through their services.
If you are a resident of Spain or list a property located in Spain, DAC7 applies to you. In such cases, misterb&b is required to report your tax-related data to the Spanish tax authorities. This includes information about the income you earn through the platform, as well as other essential financial and identification details.
For more information on misterb&b’s tax data reporting process, visit our dedicated FAQ. You can also visit this official page on the website of the Agencia Tributaria.
Transmission of information to local police (by Hosts and misterb&b)
Royal Decree 933/2021 introduces new obligations for hosts and digital intermediary platforms (such as misterb&b) operating in Spain, aimed at strengthening security in the management of tourist accommodations. The regulation requires both Hosts and platforms to collect and report detailed information about guests and accommodations to law enforcement authorities. If a Guest refuses to provide the required information, you, as a Host, are entitled to deny access to the accommodation.
Please note that misterb&b will facilitate the transmission of this information to the relevant authorities. However, under Royal Decree 933/2021, you, as a Host, remain individually responsible for ensuring that all required information is reported in accordance with the regulation.
The information to be collected includes:
- Guests: Full name, date of birth, identity document details, nationality, and other identifying data.
- Properties and Hosts: Accommodation details, owner/operator identification, and transaction history.
For more information about the data shared by misterb&b to Spanish law enforcement authorities Royal Decree 933/2021, visit the following page.
Applicable taxes
Please note that it is your responsibility to comply with any tax regulations applicable to your hosting activity. The information provided below is for general guidance only and may not be up to date or complete. We strongly recommend that you consult your local tax authority or a qualified tax advisor for advice specific to your situation.
In particular, you should check, without limitation, the following tax liabilities:
- Income Taxes. Please note the revenues generated by your hosting activity may be taxed under the Impuesto sobre la Renta de las Personas Físicas (IRPF). However, if you are conducting your hosting activity as a business and exceed certain thresholds, you may be liable for the Impuesto de las Actividades Económicas (IAE).
- Tourist taxes. Some local authorities may impose a tourist tax on short-term rentals. Where applicable, Hosts are responsible for collecting this tax from their Guests. We encourage you to review the official information on tourist taxes in the Balearic Islands and Catalonia. Please note that this list is not exhaustive or regularly updated, so be sure to check whether a tourist tax applies in your specific location.
- VAT (for professional hosting activity). Anyone renting out tourist accommodations is generally considered an entrepreneur for VAT purposes under Article 5.1.c of the Spanish VAT Law (LIVA). However, rentals are exempt from VAT, when the Host does not provide services typically associated with the hotel industry (such as cleaning during the stay, reception, or meals). In such cases, the host is not required to charge or file VAT. For more information, you can visit this official page.
National and local requirements
- Business Licenses. Your local government may require property owners or rental operators to obtain a business license before offering accommodations. Contact the relevant authorities for application procedures.
- Housing and Building Codes. National and local regulations may set minimum requirements for construction, habitability, health, and safety. Some jurisdictions may require a property inspection to verify compliance. Contact local authorities to ensure your listing meets all applicable standards.
- Zoning and Land Use Laws. Your locality may have established zoning/land use regulations that dictate whether certain types of properties (such as residential ones) can be used for short-term rentals. Review applicable local zoning/ land use regulations to verify compliance or seek advice from your local planning department.
- Rental Laws. For long-term stays, you may be subject to tenant protection laws. These regulations could grant guests tenant rights after a certain period. Consult a legal expert in rental laws for specific guidance.
Insurance, safety and general advices
These recommendations will help create a safe, comfortable, and harmonious environment for both your Guests and your neighboring community.
- Subletting. Lease agreements, building regulations, or community rules may restrict subletting or short-term rentals. Review your contract and consult the property owner if needed.
- Insurance. We strongly recommend obtaining appropriate insurance to cover risks related to hosting. This helps protect you and your property during guest stays.
- Emergency Information. Leave a visible list with key emergency contacts: local emergency numbers, nearest hospital address and phone number, your contact info, and an emergency contact in case you're unavailable.
- First Aid Kit. Keep a stocked first aid kit in the accommodation and check it regularly.
- Fire Prevention. Install a carbon monoxide detector and a fire extinguisher. For gas appliances, ensure compliance with safety regulations. Display an evacuation plan clearly in the accommodation.
- Risk Prevention and General Safety. Inspect the property for hazards. Secure staircases with handrails, hide exposed wires, and remove dangerous items.
- Climate Control and Ventilation. Ensure heating and air conditioning are in working order and maintained. Provide instructions for safe use.
- Guest Limit. Set a safe maximum number of guests. Check if local laws impose restrictions.
- Community Guidelines and Building Rules. Inform guests of any rules applicable to shared spaces in your building.
- Respect for Neighbors and Noise Control. Encourage quiet hours, prohibit parties with non-registered guests, and inform guests about local noise regulations.
- Parking Regulations. Clearly communicate parking rules, including restrictions and designated areas.
- Pets. If pets are allowed, check for lease/building restrictions. Let guests know where pets can be walked.
- Waste Disposal. Provide clear instructions on how to sort and dispose of waste, including bin types, collection days, and recycling requirements. Ensure bins are accessible and encourage guests not to leave waste in public areas.
- Privacy and Surveillance. Respect guest privacy. Review local laws on surveillance devices. misterb&b requires disclosure of any surveillance in your listing (“Edit my listing”).
- Smoking Policy. If smoking is prohibited, place visible reminders. If allowed, provide ashtrays in designated areas.