I want to rent my home. What do I need to know?
A tourist rental is the temporary transfer of a home or part of it to people who use it for holiday or tourist purposes.
Currently, tourist rental stays cannot exceed 31 days.
Do I have to charge VAT to my customers?
Yes. Homes for tourist use are subject to a VAT of 10%, as are hotel establishments. The rental of rooms is only excluded when the owner resides in the property.
Can the city council apply an IBI surcharge to me?
Yes. City councils can establish surcharges of up to 150% of the IBI on tourist homes located in certain areas.
What sanctions can be applied?
The amount of the penalties will depend on the type of infringement and the regulations applicable in each case. In Catalonia, infringements related to tourist accommodation can lead to fines ranging from several thousand euros to very high amounts in the most serious cases, especially when the activity is carried out without the necessary authorisations or communications.
In addition, state regulations provide for specific penalties for digital platforms that fail to comply with the registration and control obligations of short-term rentals. In these cases, the penalties can reach up to €1,000,000 or 2% of the platform’s turnover.
Can I rent only one room?
Yes, but if the owner resides in the home, this activity is treated differently in certain tax aspects.
What is the difference between a tourist rental and a seasonal rental?
Tourist rentals have a holiday or tourist purpose. On the other hand, seasonal rentals respond to a justified temporary need (studies, temporary work, transfers, etc.) and must be expressly accredited in the contract. If there is no real temporary cause, the contract can be considered a rental of a main residence.
Do I need any authorisation to make tourist rentals?
Yes. In Catalonia, before starting the activity, it is mandatory to submit a prior communication to the corresponding town hall and register the property in the Tourism Register of Catalonia. Once processed, the property obtains a tourist registration number that must be included in all advertisements and marketing channels.
In addition, it is necessary to comply with current tourism regulations, the municipal ordinances that may be applicable and, where applicable, the limitations that may be established by the community of owners. For this reason, it is advisable to check the specific requirements of the municipality where the property is located beforehand before starting the activity.
