Do I need a licence to let out my property in Spain?

Only for tourist letting (holiday lets, art. 5.e LAU): that falls outside the LAU and is regulated by each autonomous region, usually with a mandatory registration or licence. For seasonal lets (temporada, art. 3.2 LAU) and ordinary residential tenancies (art. 2 LAU) there is no licensing duty — there, the right contract and lodging the deposit are the obligations.

Is the national registration number for lettings still required?

No. On 21 May 2026 the Tribunal Supremo struck down core parts of the national register under Real Decreto 1312/2024 (STS 620/2026). The regional tourist registers (such as VFT in Andalucía and HUT in Catalonia) and guest registration through SES Hospedajes (RD 933/2021) do continue to apply.

May I let to winter residents without a licence?

Yes. Letting to winter residents with a principal residence elsewhere is a seasonal let (temporada, art. 3.2 LAU) and carries no licensing duty. The condition is that the temporary reason is genuine and demonstrable — otherwise a court can reclassify the contract as a residential tenancy with five years of tenant protection. The deposit for temporada is two months (art. 36.1 LAU).

Do I have to charge 21% VAT on the rent?

No. Residential letting without hotel-style services is exempt from VAT; letting with hotel-style services falls under 10%. The much-discussed 21% VAT on short lets sits in a legislative proposal that, as of August 2026, is not in the BOE and is therefore not law in force.

Letting property legally in Spain (2026): the three regimes, licences and what is actually required

“You can't let without a licence.” “21% VAT is coming on all lettings.” “Put 11 months in the contract and you're safe.” More nonsense circulates about letting legally in Spain than about any other subject. The reality: which rules apply depends on which regime your letting legally falls under — and the law decides that, not the label you stick on it yourself.

First the regime, then the rules

Spain's rental law (Ley 29/1994, the LAU) comes in three flavours, and each flavour carries its own obligations:

Regime 1 — tourist

Holiday lets (art. 5.e LAU)

Short stays for tourists, offered through the usual channels. Falls outside the LAU and is regulated by each autonomous region. This is the only regime with a licensing or registration duty: every region keeps its own tourist register (VFT in Andalucía, HUT in Catalonia, VT in the Comunidad Valenciana, ETV in the Balearics, and so on), and municipalities may restrict further on top of that. The national guest registration applies as well: you report every guest through SES Hospedajes (Real Decreto 933/2021).

Regime 2 — temporada

Seasonal lets (art. 3.2 LAU)

Letting for a temporary purpose: winter residents with a principal residence elsewhere, temporary work, an academic year, a renovation at home. No licence needed. What is required: a deposit (fianza) of two months (art. 36.1 LAU), in most regions to be lodged with the regional office, and — the real work — a contract that names and substantiates the temporary reason. Without a demonstrable causa, a court can reclassify the contract as a residential tenancy, with five years of tenant protection as the consequence. How that works, you can read here.

Regime 3 — residential

Ordinary residential tenancy (art. 2 LAU)

The tenant lives there permanently. No licence needed. Required: a deposit of one month (art. 36.1 LAU), lodged under the rules of your region, and the LAU's mandatory tenant protection: the tenant is entitled to an extension of up to five years — seven if the landlord is a legal entity. With the art. 9.3 LAU reservation, included at signing, you can reclaim the property after the first year for yourself or for first-degree family. The deposit amounts, offices and deadlines by region are here.

You do not choose the regime — it follows from the facts. A court looks at what actually happens — who lives there, why, and what is in the file — not at the heading on the contract. Letting legally is therefore not a matter of the right form, but of the contract that fits your situation, with the evidence to go with it.

The national registration number? Struck down.

In 2025 the national letting register with one registration number per property was introduced (Real Decreto 1312/2024, the ventanilla única). On 21 May 2026 the Tribunal Supremo struck down core parts of that system (STS 620/2026). Anyone still telling you today that you need a national NRUA number is working from outdated information. What remains standing: the regional tourist registers and guest registration through SES Hospedajes.

What is not required (but stubbornly does the rounds)

21% VAT on lettings — a proposal, not law. Residential letting without hotel-style services is exempt; with hotel-style services, 10% applies. Until the decree appears in the BOE, nothing changes.
The new national rental decree — the draft (temporada brought under the LAU, 12 months maximum) has been postponed and is, in August 2026, not law in force.
The 11-month trick — does not exist. The LAU does not count months; it asks about the purpose of the stay. The myth, dissected.

What always applies: you declare rental income in Spain — as a non-resident through the non-resident income tax return (IRNR, modelo 210). That stands apart from the contract regime and from any licensing question. Tax advice falls outside this article; a gestor can handle the filing.

Letting legally in Spain: what is actually required in 2026