A Guide to Barcelona’s Tourist Rental Licences

If you're a homeowner or considering investing in tourist apartments in Barcelona, it's essential to understand the legal and tax requirements involved. One of the most important aspects of managing a tourist rental is ensuring compliance with local regulations, including obtaining a Barcelona tourist license. Failing to do so can result in significant fines, so it’s crucial to familiarize yourself with the necessary steps and obligations.

Understanding the Legal Framework

The Spanish Tax Authorities classify leases for non-residential use as those where the property is rented out for purposes other than fulfilling the tenant’s permanent housing needs—such as tourist apartments. When renting out a Barcelona tourist apartment, you can offer a variety of additional services. If these services mirror those typically found in the hotel industry, the income you generate from these rentals is considered income from economic activities.

However, the following services do not fall under the category of hotel-like services and qualify as basic tourist rental services:

• Cleaning of the apartment at the beginning and end of the rental period

• Changing linens at the start and end of each tenancy

• Maintenance and technical assistance for repairs such as plumbing, electrical work, and appliance issues

In general, income derived from tourist rentals is treated as real estate capital income unless you employ staff or offer hotel-like services, in which case it is considered income from economic activities.

Tax Considerations for Tourist Rentals in Barcelona

When renting out a property for tourist purposes in Barcelona, owners must be aware of the following tax obligations:

1. Personal Income Tax (IRPF): If you’re renting out a property without providing hotel-like services (e.g., cleaning or reception), the income is classified as real estate capital income. This income must be declared under IRPF, with the opportunity to deduct expenses such as loan interest, local taxes, and property maintenance.

2. Value Added Tax (VAT):

   • Exempt from VAT: Rentals without hotel-type services are exempt from VAT.

   • Subject to VAT: Rentals that include hotel-like services (such as cleaning and reception) are subject to a reduced VAT rate of 10%.

3. Economic Activities Tax (IAE): Owners with a net turnover under €1,000,000 are exempt from IAE but must still comply with census obligations, including submitting forms 036 or 037.

4. Property Transfer Tax (ITP): In Catalonia, the Property Transfer Tax applies to residential rentals, including tourist rentals, provided that VAT is not applicable. However, if you offer hotel-like services, the rental will be subject to VAT, exempting it from ITP.

Who Needs a Tourist License?

For those renting their property for more than 31 days, a license is not required. However, if you are renting for 31 days or less, you must register the property at the local town hall as accommodation for tourist use. Failure to obtain a tourist license can result in heavy fines and legal complications. It's essential to complete the registration process before advertising or renting out the property to avoid potential disruptions to your rental business. Ensuring compliance also helps protect your investment in the long term.

Zoning Restrictions and the PEUAT

Under Barcelona’s Special Urban Plan for Tourist Accommodation (PEUAT), new tourist licenses are restricted in certain areas, especially neighborhoods already impacted by tourism. These zoning regulations aim to protect residential areas and balance tourist rentals across the city. Some districts may have a complete ban on new licenses, while others may allow limited availability. It’s essential to check whether your property is in a zone that permits new licenses before starting the rental process, as operating without the proper license can lead to significant fines. Consulting local authorities or a legal expert is advisable to ensure compliance..

How to Register for a Tourist Rental License

To obtain a tourist license, owners must meet specific requirements and follow a set process. Here's how you can get started:

1. Assess Zoning Feasibility: Check whether your property is located in a zone eligible for a new tourist license under the PEUAT. Some areas in Barcelona may have stricter regulations.

2. Meet Technical and Quality Standards: Ensure your property meets the required standards, which include:

   • A valid certificate of occupancy

   • Full furnishing and readiness for immediate use

   • Excellent maintenance and hygiene standards

3. Register the Rental as a Business Activity: You must register your tourist rental as a business with the Spanish Tax Authorities. This registration activates your tax obligations, such as regular reporting and compliance with local fiscal responsibilities.

4. Submit the License Application: Once you meet all requirements, file the Barcelona tourist license application at the relevant Citizen Service Office. This may involve obtaining a report from the City Council confirming your property complies with zoning and technical standards. A processing fee is typically required.

5. Pay the Applicable Fees: There are administrative fees associated with the application process. These fees vary based on the property and its location.

After obtaining the Barcelona tourist license, owners must register guest details, including passport numbers, through an online platform that automatically shares the information with local authorities. Additionally, a tourist tax must be collected, which can be included in the rental price.

Additional Requirements

• Display the license number in all advertising.

• Provide emergency contact details in the property.

• Equip the property with a first aid kit and fire extinguisher.

• Meet accessibility standards where applicable.

Future Ban on Tourist Apartments

In June 2024, the city of Barcelona announced plans to revoke all Barcelona tourist licenses by November 2028. This measure is part of the city’s efforts to combat housing shortages and reduce tourism’s impact on local communities, potentially affecting over 10,000 properties. It is essential for owners to stay informed about the evolving regulatory landscape to avoid disruptions to their rental operations.