Guide to obtain a new renting license for villas and apartments in Mallorca

What is the DRIAT?

This declaration statement is a form you need to fill in to apply for a license. In full, it is the Declaració Responsable d’Inici d’Activitat Turística. The process of submitting this applies from the moment the zoning of the Consell de Mallorca and Ajuntament de Palma comes into force.


a. Housing in a single-family building. In other words villas and townhouses that don’t share a space.

b. Housing in a multi-family building where there is shared access or facilities. In other words apartments with communities or houses that occupy some kind of shared ground.

These definitions help determine if the property can be commercialized, whether they are subject to the Horizontal Property law, and if it is subject to a five-year renewal.

Horizontal Property

As far as apartments (or properties that have some kind of communal element) are concerned, an agreement at a Community Owners’ meeting must be obtained. This means the majority of property owners within the building accept tourist rentals and this agreement must be registered at the Land Registry.

Main Residence or Year-Round Rental

You must go to the respective town hall to obtain a certificate confirming that the property in question is located in an applicable zone. This certificate will also specify what kind of tourism rental can be carried out: two months if this is your main residence, or year-round if not. Please note that you have 60 consecutive days but not both July and August. You could still choose June-July or August-September.

If the property is your main residence, you must also present the Certificado de Empadronamiento. The rental periods must be whole months and you must indicate which months you intend to rent. Any changes in the rental months must be communicated in the month of January.


The home must meet these requirements:

  • Minimum age of five years at the time of application, during which its use has been private residential.
  • Cédula de habitabilidad (certificate of occupancy or the equivalent from the local council).
  • Energy certificate with an F qualification for buildings built prior to December 31, 2007 or D for subsequent buildings.
  • Individual water meter registered with the water supply company (unless it is not connected to mains water supply).
  • The home is not, and has not been, subjected to any kind of official protection (council housing).
  • At least one bathroom for every four places of occupancy.
  • The property must meet the minimum score of 70 in the list of requirements on Annex 6, a checklist document which you can get from your Spanish legal adviser.
  • An owner can have a maximum of three properties registered for tourism rentals.

Procedure, Stage 1, Consorci Borsa d’Allotjaments Turístics (CBAT)

Head to the CBAT (calle de Montenegro, 5, Palma) to purchase the tourist places (the total number of places, or beds, is already set on the certificate of occupancy or cédula de habitabilidad)

The beds have different prices depending on whether it is:

  • A house in a single-family building (ETV) costs €3,500 per place of occupancy.
  • A home in a multi-family building or subject to the horizontal property law (ETVPL) costs €875 per place.
  • A house in a single-family or multi-family building, which is listed as a Principal Residence and therefore rented for 2 months per year (ETV60) costs €291.67 per place.

Procedure, Stage 2, Form Submission and Accompanying Documents

You must submit your DRIAT form to the Direcció General de Turisme together with the following documentation:

Single-Family Building ETV

a. Formal document of the owner (copy of ID, NIE..).

b. Payment of the administrative fee (expected to be around €300)

c. Power of attorney (if applicable).

d. The completed checklist (Annex 6 of Decree 20/2015, of April 17)  with a minimum of 70 points.

e. Certificate from Local Council stating the applicable zone and the type of rental (indefinite or 2 months for principal residence).

f. Proof of purchase of tourist places at the CBAT.

g. Only in the exceptional cases of Single-Family homes being subject to horizontal property law (those that share plot or property elements with others), the statutes that state the Community Owners’ acceptance of tourist rentals (see point b below).

Multi-Family Building or Subdivided Property ETVPL

a. All previous documents as in Single-Family Building.

b. Título constitutivo or statutes from Community Owners’ Meeting that correspond to the horizontal property law and expressly permit tourist rental

Single- and Multi-Family Buildings for 2 Months per year

a. All previous documents as in Single-Family Building.

b. Títol constitutiu or statutes from Community Owners’ Meeting that correspond to the horizontal property law and expressly permit tourist rental

c. Certificate of registration (certificat d’empadronament) from the council indicating that the owner lives in the property.

Other Points

  • The tourist rental license will allow rentals for days or weeks for a maximum period of one month. In the cases of homes marketed under the Principal Residence Mode (ETV60) the owner’s coexistence with the clients is allowed. You cannot formalize contracts for rooms or match users who have entered into different contracts. Unless this is the Principal Residence (ETV60) and the owner is in the house when guests stay.
  • Tourist services must be offered. This means regular cleaning, bedding and towels, a supply of general household items, upkeep of the house, service during working hours.
  • All regulatory requirements related to business activity, including labour legislation if you have hired staff, and taxes have to be met.
  • You must send details of staying guests to the Guardia Civil or Policía Nacional.
  • Guests need to abide by the rules of the community and owners/representatives are responsible in clearly setting these out and obtaining the guests’ signed acknowledgement.
  • The license number of the property must be permanently published in all rental marketing. It must also be provided to the client at the beginning of the stay.
  • You must have an insurance policy in place that covers third-party liability for holiday rentals.
  • The houses located in the areas of fire risk prevention (check this with the local council) have to take the measures referred to in point 19 of Article 50 of Law 8/2012
  • Tourist Rentals in apartment blocks or homes subject to horizontal property laws, or in Principal Residence homes, is for a maximum of five years. The license can be renewed at the same cost.
  • If a building community decides to stop allowing holiday rentals, registered apartments will have to cease their activity within a year.


The information provided in this article is not intended to be legal advice but merely conveys general information related to tax and legal issues. If you are a property owner concerned about any of the information in this blog post, it is advisable that you speak with your Spanish tax advisor or accountant.

New tax form introduced to control holiday rental income

Hacienda, the Spanish tax authority, has recently published new legislation that will oblige all intermediaries in the rental of tourist accommodation, such us companies like Prestige Villas or holiday portals, to produce periodic statements identifying the owners of the properties being advertised and the amounts for which the rentals are offered to bring into the open all the undeclared tourist rentals by submitting the new Form 179.

Owners who rent their houses in Spain are required to declare rental income through Form 100 or Form 210 depending if the owner is a tax resident in Spain or not.

Form 179 will enter into force in July 2018, and those required to file this return will be required to provide information for the entire 2018 period, including the first two quarters of the year.

This new form must be filed on a quarterly basis during the month following the end of each quarter, as is the case with the quarterly IVA (VAT) declaration. I.e.: the first quarter will be presented in April and the second quarter in July.

In summary, every owner who has rented their property in Spain and do not declare the income, according to the new law from 2018, Hacienda, with the information received through Form 179, will know all the necessary details to claim the taxes for rental incomes to prepare and file the corresponding fine.

The information provided in this article is not intended to be legal advice but merely conveys general information related to tax and legal issues. If you are a property owner concerned about any of the information in this blog post, it is advisable that you speak with your Spanish tax advisor or accountant.

Holiday rental license prices revealed

The Board of Tourist Accommodation Exchange (CBAT) will approve the pricing to buy holiday bed licenses in the Balearics on the 26th June.

To set minimums, the CBAT has determined prices for each sector which include 875 Euros per place of occupancy for apartments, 3,500 Euros for villas and townhouses and 291,67 Euros for those who choose to rent their home for up to 60 days. There will be the possibility to split this payment into five yearly instalments.

All licenses require the habitability certificate to determine the maximum occupancy which cannot be surpassed.

Owners will have the option to renew the licenses every five years and additionally if they wish they can sell them back since they acquire them in usufruct.

Both hoteliers and homeowners will have to start paying the new prices once they are in force. Holiday homeowners will be able to buy these places from the moment in which the tourist zoning in Mallorca is approved.

The total number of places that the CBAT currently controls is 42,000 and the funds collected will be invested to improve tourist infrastructure. An investment of 9 million Euros is expected for this year.

Renting License Requirements

A current trending and a much-debated topic of conversation right now is the regulations surrounding renting licenses in the Balearic Islands. Take note that before now, owners who wished to rent their property to tourists had to have a permit to do so. Apartments did not, however, comply with the guidelines to get a license and therefore were rented unregistered. Villas could apply and obtain a licence, called an ETV, at the local tourism authorities.
Right now, however, there has been a freeze on granting licenses until 1st August 2018, at the latest. Once this moratorium has been lifted, both apartments and villas alike will be able to apply for a permit, providing they comply with the strict stipulations listed below:
– Council certificate indicating the property sits on a holiday rental approved zone.
Just recently the president of the Consell de Mallorca, Miquel Ensenyat, the councillor of Land and Infrastructure, Mercedes Garrido and the councillor of Economic Affairs, Cosme Bonet presented the provisional zoning project for holiday rentals. You can see more about that in our previous blog post by clicking here.
– Cédula de habitabilidad / Certificate of Occupancy
Spanish law requires this document to control H&S conditions in any dwelling. This also dictates the maximum occupancy of the property.
– Age of building
The building needs to be at least five years old.
– Certificado Energético / Energy Certificate
With a scale from A to G. The law requires at least D for buildings finished after 2008 and F for older ones.
– Water meter
Every house or apartment must have an independent water meter as opposed to shared communal meter.
– Building community authorisation
The majority of neighbours in a community must authorise vacation rentals. This is a sticky point, as these associations change, the stance of the neighbours can change over time. If this authorisation was withdrawn, it would void the renting license, and the owner would have to stop marketing the holiday apartment immediately.
– Insurance
A comprehensive holiday rental insurance with third-party liability coverage of at least 300,000€.
– Data collection
All guests need to be dully logged with the Spanish National Police.
– License limit
There is a limit of 3-holiday properties per owner and sorely individuals as opposed to businesses or corporations.
– Property equipment
The equipment of the property needs to meet at least the minimum requirement as established on annexe 6 from decreet 20/2015.
– Length of the license
5 years after which the permit needs to be renewed. There are rumours that this limit will only apply to apartments whereas townhouses and holiday villas will not need to renew their licenses.
– Number of bathrooms
The property needs to have at least a bathroom for every 4 places of occupancy.
– Residents who wish to rent their home up to 60 days a year
There is a new type of license that allows residents to rent their homes for up to 60 days a year. If you want to apply for this type of license, you will need to include in the application a certificate of residency issued by your council. The period of 60 days must be consecutive and set in advance. This type of license would also allow you to share a part of your home i.e: rent a room to visitors.
– Beds / places
The beds or places of occupancy must be purchased from an island-wide stock shared with the hotels. At the moment there are around 42,000 beds available in this stock. The final pricing per place of occupancy for villas, apartments and 60-day home residence lets will be 3500€, 875€ and 291,67€ respectively per place of occupancy.

Our team at Prestige Villas will keep a close eye on upcoming news regarding the holiday rental legislation. Keep up to date by subscribing to our newsletter: click here.