On one side of the coin, there are owners who want to get a return on their property when they are not using it. On the other, tourist rentals are perceived as a factor in speculation, favouring low-cost tourism and putting pressure on the traditional rental market.

In an attempt to regulate a practice that has continued to grow, local, regional, and national governments have introduced a series of stricter regulations. The aim is to ensure fair competition, prevent the touristification of entire neighbourhoods and preserve access to permanent housing for the local population. In Barcelona, for example, the future elimination of all tourist licences by 2029 has already been announced.

One of the key players in this scenario is Airbnb, which began as a collaborative platform to make use of empty flats and now operates in 191 countries. But… Is it legal today to advertise our flat as tourist accommodation? The answer is yes, but with many more requirements than a few years ago.

What are the requirements that must be met?

In Catalonia, tourist rentals are legal, provided that the regulations are complied with. Decree 75/2020 of the Government of Catalonia defines a rental as the transfer of an entire dwelling (not individual rooms) for a maximum period of 31 days, with immediate availability and in exchange for financial compensation.

However, since July 2025, new requirements have been added:

• Mandatory registration in the Catalan Tourism Register (RTC) and obtaining a registration number (NIRTC).
• You must also be registered in the State Register (NRA) through the Single Digital Window.
• The property must be adapted for mobility, in optimal hygienic conditions, and adapted to the number of places stated on the certificate of occupancy.
• It is mandatory to offer one private room per user and common rooms cannot be converted into bedrooms.
• It is necessary to provide a 24-hour emergency telephone number and to notify the Directorate-General of Police of the stay.
• It is recommended to follow good safety practices, cleaning protocols and emergency information procedures.

Are permits required?

To start a tourist rental business, you need to obtain several permits, and the regulations are becoming increasingly stringent. The first step is to consult both the municipal ordinance and the statutes of the residents’ association. Since April 2025, the association can prohibit or limit this activity, and it is essential to have the prior authorisation of 3/5 of the owners, both in terms of number and share of participation.

If municipal regulations allow it and the community does not object, the owner must formally notify the local council of the start of the activity, register with the Catalan Tourism Registry (RTC) and obtain a registration number (NIRTC).

Any activity that does not follow this procedure will be considered illegal and may result in penalties ranging from €3,000 to €600,000, depending on the severity of the offence.

Do I have to inform the tax authorities?

With regard to taxation, the Directorate-General for Taxation establishes different criteria depending on the services offered. If the accommodation includes services typical of the hotel industry—regular cleaning, reception, customer service or catering—the activity will be subject to VAT. However, if only the use of the property is transferred, without additional services, it is not necessary to apply VAT, but it is necessary to pay Property Transfer Tax (TPO), according to the regulations of each autonomous community.

Tourist rentals are still legal in Catalonia, but they are highly regulated. If you intend to offer your flat to tourists, you must scrupulously comply with municipal, national and state regulations, apply for the relevant permits, register the activity and pay the correct taxes.

Now more than ever, it is necessary to be well-informed and advised so as not to commit infringements that can be very costly.

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