If you own, or plan to own, a holiday rental property in Spain, 2025 is a turning point. Spain has introduced new national and regional rules to tighten control over short-term rentals, protect communities, and ensure tax compliance. For international investors, the result is a more regulated but clearer environment, if you understand the requirements.

At Paton & Mayr, we help overseas buyers navigate these rules so they can operate legally, avoid fines, and preserve the long-term value of their investment.

This guide breaks down the most important 2025-2026 updates, how they affect foreign investors, and what steps you should take before listing (or continuing to list) your property.

1. Mandatory Community Approval (Now Enforced Nationally)

For the first time, Spain requires formal approval from the Community of Owners (HOA equivalent) before a property can operate as a short-term rental.

What this means:

• A building’s community must vote and approve a unit’s use as a short-term rental.
• Some communities are now inserting restrictive bylaws blocking tourist rentals entirely.
• Without approval, registration applications are rejected and platforms must delist the property.

Why this matters for investors:

• Many foreign buyers assume that “tourist-friendly” means “tourist-licensed.”  
• In reality, community approval is now the first and most decisive hurdle.

How Paton & Mayr helps:  

We review community bylaws, analyze past meeting minutes, and confirm whether approval already exists, or if it’s realistically attainable.  

2. National NRUA Registration Now Required (Single Unified Registry)

As of 2026, every short-term rental in Spain must be listed in the: NRUA – National Registry of Urban Accommodation.

Each property receives a unique registration number that must appear on:

• Airbnb, Booking.com, VRBO, etc.
• Property websites
• Printed or digital promotional materials
• Rental contracts

Penalties:

• €600–€90,000, depending on severity and region  
• Fines can apply per listing platform, not per property

How Paton & Mayr helps:  

We manage the application, verify the legal basis for registration, and ensure no step is missed, especially for investors abroad.  

3. Platform Compliance and Automatic Delisting

In 2025, digital platforms are legally required to:

• Verify your NRUA number
• Automatically suspend listings that lack community approval
• Share host information with tax authorities

This makes non-compliance nearly impossible to hide.

For investors:

Expect faster enforcement and fewer “informal” rentals.

4. Stricter Tax Compliance for Foreign Owners

A landmark 2025 Spanish court ruling changed taxation for non-EU investors:

Before July 2025:

Non-EU owners paid 24% on gross rental income (no deduction of expenses)

After July 2025:

• Non-EU owners may deduct legitimate expenses  
• Effective rate: 19% on net income

This creates major opportunities for US, UK, Australian, Canadian and other non-EU investors.

Example impact:  

A property generating €250,000/year can save €8,650 annually with proper deductions.  

How Paton & Mayr helps:  

We structure compliant tax strategies, prepare Model 210 filings, and ensure every possible deduction is documented.

5. Regional Rules Still Apply (and Are Tightening)

While Spain now has national requirements, each autonomous community can add further restrictions:

Common 2025-2026 trends:

• Caps on total rental days per year  
• Minimum stay requirements  
• Noise- and occupancy-based limitations  
• Mandatory energy certificates  
• Restrictions in “saturated zones,” especially Barcelona, Madrid, Valencia, Málaga, and Palma

Because rules vary by building, street, and zoning designation, due diligence is non-negotiable.

6. Increased Enforcement & Surprise Inspections

Authorities now coordinate real-time data with online platforms.

Expect:

• Inspector visits verifying guest logs  
• Checks of community authorization  
• Verification of safety equipment and energy performance  
• Cross-checks between rental activity and tax filings

Properties operating without full approval face not only fines, but possible forced closure.

Conclusion

Short-term rental profitability in Spain remains strong, but the environment now demands professional legal guidance.  

With the right strategy, foreign owners can stay compliant, reduce tax burdens, and protect the long-term value of their investment.

If you’re considering buying a rental property, or need help complying with the new rules, we’re here to support you every step of the way.