Regulations for renting in the Valencian Community

Before offering, advertising or renting a property in the Valencian Community, it is important to define the type of rental and to know the applicable regulations.

1. Types of rentals in the Valencian Community

A. Tourist rental (vivienda de uso turístico, VUT)

• Duration: Maximum 10 consecutive nights to the same tenant.
• Licence: A tourist inscription / licence from the Generalitat Valenciana is required, and the regional registration number must appear in advertising.
• Important:
  • If the stay lasts 11 consecutive days or more, it is no longer a tourist rental (VUT) under Valencian tourism rules.
  • In that case the property is not subject to the specific VUT tourism regime, although it may still be a holiday or seasonal rental under other rules (e.g. LAU).
  • Room-by-room tourist rental is prohibited (very serious infringement).
  • If the dwelling is marketed through tourist channels (OTAs, websites, tourist managers, etc.), tourist purpose is generally presumed.

B. Seasonal rental (Temporary rental)

• Duration: Typically from 11 nights up to a temporary stay that is not the tenant’s main residence. “Less than 1 year” is a practical guide, not a strict legal ceiling.
• Licence: No tourist (VUT) licence is required, although other regulations (contract, tax, community rules) may apply.
• Important:
  • What matters is the purpose of the stay and how the property is marketed — not only the number of nights.
  • When do tourism (VUT) regulations apply?
    • If the stay is for tourism (or tourist purpose is presumed) and lasts 10 consecutive nights or fewer, Valencian tourist rental (VUT) rules apply.
    • If the stay lasts 11 consecutive days or more, it is not a VUT, whatever the reason.
    • A short stay of 10 nights or fewer may still be a seasonal (non-tourist) rental if the purpose is clearly not tourism and the dwelling is not marketed as tourist accommodation (no OTA/tourist listing). That is a high bar in practice.
  • Example: A person from Madrid rents a property for 7 days to sit a professional exam, and the property is not advertised as tourist accommodation. That contract can be a seasonal rental and not a VUT. If the same stay is sold via Booking/Airbnb as a holiday home, tourist rules will usually apply.

C. Long-term rental (Residential rental)

• Duration: The tenant uses the dwelling as a home. For natural-person landlords, LAU residential leases typically run for several years; “minimum 1 year” is only a practical shorthand.
• Licence: No tourist licence required.

D. Dwelling as usual residence

• When does it apply?
  • When the tenant uses the dwelling as his or her main residence and lives there permanently.

2. Homeowners’ association (comunidad de propietarios):

Two layers apply. Do not mix them up:

• Valencian tourist inscription (Decreto-ley 9/2024): you generally need a certificate showing that the title, statutes or opposable community agreements do not prohibit non-habitual / tourist use — i.e. absence of a prohibition, not always a positive “permission”.
• National Horizontal Property Law (from 3 April 2025): for new tourist use in a building under a homeowners’ association, express approval by a 3/5 majority of owners and quotas is required (Ley Orgánica 1/2025). Renewals of older inscriptions follow transitional rules; seek advice for your case.

3. Apply for a tourist housing licence:

You must submit a declaración responsable on the Generalitat Valenciana platform. Core documents include:

• Certificate of urban / tourist compatibility: issued by your local council.
• Declaración responsable: a signed statement that the accommodation complies with legal and technical requirements (safety, accessibility, minimum facilities, insurance, energy certificate, guest-registration duties, activity periods, etc.).
• Cadastral data of the property.

Note: Tourist dwelling inscriptions are valid for 5 years and must be renewed in the month before they expire, with an updated municipal report.

4. Ensure that the accommodation complies with legal requirements:

• Accessibility: Properties from ground floor + 4 (in practice, fifth floor and above) must have a lift.
• Minimum facilities:
  • Internet connection (unless there is no coverage in the area).
  • Air conditioning and heating (heating at least in the living/dining room).
  • Washing machine, fridge, iron, oven or microwave, extractor hood and television.
• Security:
  • Emergency evacuation plan, visible at the entrance.
  • 24-hour emergency telephone for guests.
  • Key delivery via a key box located on the public highway (vía pública) is prohibited. A reception service is required. Municipal or community rules may go further; the regional text does not by itself ban every box in a private common area or require a “personal greeting” at every arrival.
• Others:
  • The accommodation must be fully furnished and equipped with kitchen utensils and bed linen.
  • Have a first aid kit and information on the nearest medical centre.
  • Clearly indicate the electrical voltage throughout the dwelling.
  • Sockets in all rooms; hot water supply.

5. Take out liability insurance:

In addition to the insurance of the building and its contents, civil-liability insurance is mandatory.

6. Consider additional obligations:

• Regional registration number: for VUTs, the Valencian Tourism Registry number remains mandatory in advertising.
• National unique rental number (NRA/NRUA): this extra national number, introduced from 2 January 2025 via the Spanish one-stop shop, was annulled by the Spanish Supreme Court (STS 620/2026 of 19 May 2026). Hosts should not treat a second national listing number as a current obligation. Platform data-exchange (VUDA / EU rules) may still apply — see section 7.
• Taxes: Ensure correct payment of taxes derived from rental income.
• Municipal regulations: Consult the specific local rules in your municipality (e.g. Jávea/Xàbia planning or compatibility).

7. Fines for non-compliance:

Tourism infringements in the Valencian Community are classified as minor, serious and very serious. Serious and very serious fines can reach from about €10,000 up to €600,000, depending on the case. Not every breach starts at €10,000.

For updated information: Contact the Generalitat Valenciana or consult a specialised legal advisor. Official text: Decreto-ley 9/2024 (BOE/DOGV).

Summary

In order to provide tourist holiday accommodation (VUT), you must:

• Define the type of rental (tourist, seasonal or long-term).
• Check comunidad / LPH rules (no prohibition +, for new VUTs, possible 3/5 express approval).
• Apply for a tourist inscription from the Generalitat Valenciana and show the regional tourism number in ads.
• Do not rely on a second national “unique registration number” after STS 620/2026.
• Ensure that the accommodation complies with legal requirements (accessibility, facilities and safety).
• Take out liability insurance.
• Register guests via SES.Hospedajes and declare rental income correctly.

Mandatory notification of changes of type and rental periods:

As a lessor of tourist accommodation in the Valencian Community, you must declare the period of tourist activity in the regional tourism procedure and keep it up to date. You may only market the dwelling as a VUT during the declared tourist periods. Using it as ordinary or seasonal housing during a declared tourist period can put the inscription at risk.

Making changes

For bookings of 10 nights or fewer with a tourist purpose (or tourist marketing), Valencian VUT rules apply. Stays of 11 consecutive days or more are not VUTs.

• Tourist rentals of 10 nights or fewer (tourist purpose / presumption) fall into the category of "tourist rentals" (VUT).
• Rentals of 11 nights or more are not VUTs; they are typically treated as seasonal or other non-tourist rentals.

You do not have to file a change for every single booking. You do need to keep the declared activity type and periods accurate when the season plan changes (tourist vs personal use vs non-rental vs seasonal).

What if you do not transmit the changes?

If your rental information is not up to date, it could lead to fines or even loss of your tourist inscription. Report changes to the Generalitat Valenciana through the official tourism procedures when they occur or when they are planned for the season.

How to deal with unforeseen changes?

Rental periods often vary with demand. A rental agency or channel manager can help you keep declared periods and guest data in order. That is operational help — it is not a legal guarantee or a substitute for the owner’s own compliance.

Summary

As the owner of a VUT in the Valencian Community, you must keep the Generalitat informed of the periods assigned to tourist rental, other uses or non-rental. Update this when the plan for the season changes.

Key points:

• For rental periods of 10 nights or fewer with a tourist purpose (or tourist listing), the "tourist rental" (VUT) category applies.
• For periods of 11 nights or more, the rental is not a VUT (typically seasonal / other). A stay of 10 nights or fewer can also be seasonal if it is clearly non-tourist and not marketed as tourism.
• Keeping declared periods up to date helps to avoid fines and protects your tourist inscription.

Mandatory registration of guests in holiday homes

1. Obligation to register guests

All guests staying in the accommodation must be registered (Royal Decree 933/2021). This includes children. Travellers aged 14 and over normally provide their own ID and signature; data of younger children is provided by an accompanying adult.

2. Registration with the Ministry of the Interior

Registrations must be made through the central system of the Ministry of the Interior (SES.Hospedajes). The old system through the National Police or the Guardia Civil is no longer used (with limited special regimes in some other regions, not relevant for Alicante/Jávea).

Steps to access the system:

• Registration as owner or manager: Apply for registration with the Ministry of the Interior through the official SES.Hospedajes website.
• Necessary documents:
  • Identification (passport or NIE/DNI).
  • The ownership papers of the accommodation or a rental contract / management mandate if you are a manager.
  • Tourist rental inscription in force from the Generalitat Valenciana (for VUTs).
• Access to the platform: After approval, you will receive the access data to the travellers’ notification system.

3. Information about the guest to be registered

• Personal data:
  • Name and surname
  • Date of birth
  • Nationality
  • ID number and type of document (e.g. passport or ID card)
• Information about the stay:
  • Arrival and departure date
• Verification: Upon arrival, guests must present their identity document so that you can verify their identity.

4. Obligation to report within 24 hours

You must communicate, through SES.Hospedajes, within 24 hours:

• the booking / contract (and cancellations); and
• the check-in / start of the stay with the guest data.

This can be done manually via the online platform or automated via a compatible software solution.

5. Retention obligation

Owners are obliged to keep a copy of the guest register, either in physical or digital format, for a minimum period of 3 years.

6. Privacy and data protection

Ensure that data is processed in accordance with the General Data Protection Regulation (GDPR). Data must be stored securely and accessed only by authorised personnel.

7. Inspections and sanctions

Authorities may carry out checks to verify compliance. Fines are graded. Indicative citizen-security bands often cited for this duty: minor about €100–€600, serious about €601–€30,000, and higher for very serious cases. Do not assume every breach is €600–€30,000.

8. Additional information and support

Official entry: https://hospedajes.ses.mir.es/

If in doubt, contact a legal adviser or a specialised rental service.

Summary

Register all travellers via SES.Hospedajes (not the old police portals). Report bookings and arrivals within 24 hours, keep records for 3 years, and apply GDPR. This is a national duty; it applies in the Valencian Community, including Jávea.

Platforms' obligations to transmit information to the Spanish tax authorities

What is Form 238 and why is it important for holiday home owners?

If you rent a holiday home in Spain through online platforms such as Airbnb, VRBO, Booking.com or similar, form 238 may be relevant for you. This is an information return for the Spanish Tax Administration (AEAT) so that it can see income reported by digital platforms (DAC7). Here is a simple explanation.

Is Form 238 mandatory?

Form 238 is a mandatory report for platform operators (intermediaries), not for the individual landlord. It replaced the previous platform information model (179). Platforms file Form 238 annually (for example, data for calendar year 2025 was due in early 2026), not monthly.

Help page: AEAT Modelo 238.

What information is shared?

Form 238 typically includes:

• Property details:
  • Full address of the property.
  • Cadastral reference (where available).
• Owner's information:
  • Name and NIF or NIE of the holder.
• Rental details:
  • Rental period.
  • Total price received.
• Additional services: e.g. cleaning, linen hire, etc., where reported by the platform.

Should you do something yourself?

As a landlord, you do not submit form 238 yourself. That is the platform’s duty. You must still:

• Keep your details correct and up to date on the platform.
• Declare your rental income to the AEAT using the corresponding tax forms (e.g. Modelo 210 for most non-residents without a permanent establishment).

Why is it important?

Form 238 lets the tax authorities cross-check platform income with your return. The AEAT can generally go back about four years. Keep bookings, invoices and bank records.

What happens if you do not fulfil your (owner) obligations?

Failure to declare rental income may result in:

• Tax assessments, surcharges and interest; penalties depend on the case (do not treat “150%” as a standard tariff).
• Tax inspections.
• In serious cases, possible effects on the tourist inscription — this is not automatic for every tax issue.

How to comply?

We recommend you:

• Record your income: Keep a detailed record of reservations, income and expenditure.
• Report your income: Use the appropriate tax form, such as form 210 for non-residents.
• Seek advice: Consult a tax advisor specialised in Spanish regulations.

Summary

Form 238 is mandatory for rental platforms and is filed annually. As a landlord, you remain responsible for correctly declaring your income to the AEAT.

VAT regulations for tourist and short term rentals in Spain

1. The legal framework for VAT on rents in Spain

The rental of real estate in Spain is regulated by Law 37/1992 (LIVA) and its implementing regulations. Residential rentals are generally exempt from VAT. Rentals with hotel-type services are subject to VAT, normally at 10%.

AEAT guidance: VAT on tourist apartments.

Applicable VAT rates

2.1. Rental with hotel-type services — 10% VAT

If the overnight stay includes hotel-industry services such as regular cleaning during the stay, change of bed linen and towels during the stay, reception, or similar hotel-like care, a reduced VAT rate of 10% applies.

2.2. Renting without hotel services

Short-term or long-term rentals without those hotel-type services are generally exempt from VAT. Entry/exit cleaning and providing linen at the start/end of the stay are, in AEAT practice, usually not enough on their own to make the stay a hotel-type service.

3. Practical examples

• Final cleaning only / linen at handover: often still VAT-exempt (confirm with your advisor).
• Weekly cleaning and change of sheets during the stay: typically 10% VAT.
• Separate extra services (breakfast, excursions, etc.): may be taxed at 21% as ancillary services. Do not treat 21% as the standard VAT rate for the tourist stay itself.

4. For further information

• Spanish Tax Agency (sede): https://sede.agenciatributaria.gob.es/
• Legal texts: Law 37/1992 and implementing regulations.
• Binding rulings of the Directorate General for Taxation.

Summary

• Hotel-type services during the stay: 10% VAT.
• Without those services: generally exempt.
• Separate extras: may be 21%.
• Company / sublease structures: VAT treatment is fact-specific; take advice. Do not assume 21% always applies.

Always consult a tax advisor to ensure compliance.

Taxation of holiday rentals in Spain

When you rent a holiday home in Spain, you must comply with certain tax obligations. High-level rules (always confirm with an advisor):

1. Taxation of rental income in Spain

For non-residents (who do not live in Spain):

• Tax liability: If you do not reside in Spain but earn income from a Spanish property, you must pay non-resident income tax (IRNR) on that income (unless a permanent establishment applies — different rules).
• Tax rate (capital income, no PE):
  • Residents of the EU/EEA (including Iceland and Norway; AEAT practice also often includes Liechtenstein): 19% of net income (eligible expenses may be deducted).
  • Residents outside the EU/EEA: 24% of gross income (generally no deduction of expenses).

For residents (living in Spain):

• Rental income is included in personal income tax (IRPF) and is taxed at progressive rates. Combined state + regional rates are often in a range around 19% to 47%, depending on total income and the autonomous-community scale (Valencia may differ slightly).

2. Deductible expenses (non-residents)

For EU/EEA residents (including Iceland and Norway):

Eligible expenses may be deducted so that tax is paid on net income. Typical items include:

• Mortgage interest related to the property.
• Maintenance and repairs (not major improvements).
• Community of owners' fees.
• Real Estate Tax (IBI) and other local taxes.
• Insurance (e.g. home and contents insurance).
• Water and energy costs (only for the period in which the dwelling was rented).
• Depreciation of the construction (generally 3% of the construction value, excluding land).

NOTE: Many expenses are deductible only in proportion to the days the property was rented.

For residents outside the EU/EEA:

• Generally no deduction of expenses. Tax is levied on gross income at 24%.

3. Administrative and fiscal obligations

• Spanish Tax Agency (Hacienda): Non-residents must be identified (NIE/NIF) in order to file.
• Form 210: usual form for non-residents to declare rental income (no PE).
• Rental licence: In the Valencian Community a VUT inscription is required for tourist stays of 10 nights or fewer. Check your Autonomous Community.
• VAT: see section 5. Hotel-type services → typically 10% VAT; without those services, generally exempt.
• Tourist tax: Compulsory in some regions (e.g. Catalonia, Balearic Islands). The Valencian Community does not currently levy a general overnight tourist tax (2026).

More detail: AEAT IRNR — tourist apartments.

Summary

• Tax rates: EU/EEA non-residents: 19% on net; other non-residents: 24% on gross.
• Expense deduction: generally only for EU/EEA non-residents, and only certain expenses, often pro rata.
• File the correct forms and keep the regional VUT inscription if you operate as tourist accommodation.

What is the Ventanilla Única (One-Stop-Shop) for temporary and holiday rentals in Europe?

European framework

EU Regulation 2024/1028 aims to make short-term rental data comparable across Member States and to help platforms and authorities exchange information. Spain implemented a digital window (Ventanilla Única Digital de Arrendamientos, VUDA) and, for a time, a national registration number.

What still applies in Spain (as of September 2026)

• Regional licence / inscription: In the Valencian Community, VUTs must still be inscribed in the Registro de Turismo and show that regional number in advertising.
• National unique registration number (Registro Único / NRA–NRUA): the Supreme Court annulled this State registry and the duty to obtain that national number as a condition to list on platforms (STS 620/2026, 19 May 2026; published in the BOE). Hosts should not be told they currently must obtain a second national listing number.
• VUDA / platform reporting: data-exchange duties for platforms and statistical use of the window were not wholly removed. Platforms may still have to transmit data. This is not the same as a host “registering once nationally instead of in Valencia”.

Judgment: BOE-A-2026-12300 (STS 620/2026).

What this means for owners

• Keep your Valencian tourist inscription current.
• Do not wait for, or advertise, a separate national NRA as a current legal requirement.
• Expect platforms to keep collecting and forwarding data (tax and/or occupancy) under EU/Spanish rules that remain in force.

Earlier timeline (for context only)

Spain’s implementing royal decree provided for a start from 2 January 2025, with practical effects often described from 1 July 2025. That national-number part of the design is what the Supreme Court struck down in May 2026. Do not present that 2025 national-number duty as current law.

Summary

The EU wants comparable short-term rental data. In Spain, after STS 620/2026, the regional tourism number is still the listing code for Valencian VUTs. The extra national unique registration number is not a current obligation. Platforms may still exchange data through remaining VUDA / EU mechanisms.

Specific Regulations for Accommodations in Homeowners’ Association

If your dwelling is in a building with a comunidad de propietarios in the Valencian Community and you wish to rent it to tourists as a VUT, you must comply with Decreto-ley 9/2024 of 2 August of the Consell, and with national horizontal-property rules.

1. Application for a tourist rental inscription

You must file a declaración responsable with the Generalitat Valenciana, with a municipal certificate that the property is compatible with tourist use (informe de compatibilidad urbanística / turística). The property must meet hygiene, comfort and safety standards (Annex III).

2. Consent of the Homeowners’ Association

• Valencian DR: a certificate that the statutes/title do not prohibit non-habitual tourist use (art. 23.l). For dwellings already inscribed before DL 9/2024, renewal rules are more flexible on this certificate — not a blank cheque forever.
• National LPH (from 3 April 2025): new tourist use generally needs express 3/5 HOA approval (owners and quotas). This is stricter than “as long as it is not prohibited”.

3. Validity and renewal of the inscription

The inscription is valid for five years and must be renewed in the month before expiry, with an updated municipal compatibility report and the documents then required (including HOA-related evidence where applicable).

4. Key boxes

Annex III prohibits handing over keys via boxes located on the public highway. A reception service is required. Extra bans in common areas, or a duty to greet every guest in person, may exist in municipal or community rules — they are not clearly written that way in the regional Annex III text. Do not overstate.

5. Maximum rental period (VUT)

Tourist rentals (VUT) are limited to stays of up to 10 consecutive days to the same tenant. Longer stays are not VUTs; other (typically LAU seasonal) rules apply.

6. Transfer of ownership

When the property is sold, the new owner must file a new declaración responsable. The existing inscription is not transferable.

7. Minimum accommodation requirements

• An evacuation plan at the front door.
• Sockets in all rooms.
• Hot water supply.
• A fully equipped kitchen.
• Heating at least in the living/dining room.
• Internet connection (unless there is no coverage in the area).
• A first aid kit.
• Detailed information on the nearest medical centre.

8. Compliance with municipal regulations

Municipalities may impose additional planning limits. Check the local rules of your town hall (e.g. Ajuntament de Xàbia/Jávea).

Official text: Decreto-ley 9/2024, of 2 August, of the Consell. This page is information, not legal advice — confirm with a specialised advisor before you act.