Summary & Checklist: Renting a Holiday Home in the Valencian Community (Spain)
If you want to rent out your property in the Valencian Community as a tourist holiday home (VUT), you must comply with specific regulations. This checklist is general information, not legal advice. Updated September 2026.
1. Determine the Type of Rental
- Tourist rental (VUT): Maximum of 10 consecutive days to the same tenant (the law says das); requires a regional tourist inscription.
- Seasonal rental: Typically from 11 days; purpose-based (not the tenant’s main residence). “Less than one year” is a practical guide, not a strict legal ceiling. No VUT licence.
- Long-term rental: The tenant uses the dwelling as a home. “Minimum one year” is only a shorthand. No VUT licence.
2. Homeowners’ Association
- Valencian inscription: certificate that statutes/title do not prohibit tourist / non-habitual use (absence of a prohibition, not always a positive “permission”).
- National LPH (from 3 April 2025): new tourist use generally needs express 3/5 HOA approval (owners and quotas). Older inscriptions have transitional renewal rules.
3. Application for a Tourist Inscription
- Declaración responsable at the Generalitat Valenciana.
- Municipal urban / tourist compatibility certificate.
4. Registration and Documentation
- Show the regional tourism number in advertising.
- The inscription lasts five years and must be renewed in the month before expiry, with an updated municipal report.
- Do not obtain a second national unique number (NRA/NRUA). That duty was annulled by STS 620/2026. There is no current €27 annual Ventanilla única” listing fee for hosts.
5. Services and Facilities
- The evacuation plan must be clearly visible at the entrance.
- Heating and air conditioning are mandatory, heating at least in the living/dining room.
- A washing machine and an oven or microwave must be provided.
- An internet connection is mandatory (unless there is no coverage).
- A first aid kit and information on the nearest medical centre.
- Clean bedding and towels must be provided.
- Renting the entire property is mandatory; room-by-room tourist rental is prohibited.
6. Operational Obligations
- Key boxes on the public highway are prohibited. A reception service is required. The regional text does not by itself ban every private common-area box or require a personal greeting at every arrival.
- Civil-liability insurance is required.
- Register all guests (including children) via SES.Hospedajes. Report the booking/contract (and cancellations) and check-in within 24 hours. Keep the register 3 years.
- Declare the period of tourist activity to the Generalitat and keep it up to date when the season plan changes. You do not have to file a change for every single booking. Failure to keep declared periods accurate can put the inscription at risk — it is not an automatic revocation for every slip.
7. Advertising and Promotion
- Show the exact location and the regional registration number.
8. Taxes and VAT
- Non-EU/EEA residents: typically 24% IRNR on gross income (generally no expense deduction). EU/EEA residents: typically 19% on net (certain expenses may be deducted).
- VAT: generally exempt without hotel-type services; 10% if hotel-type services are offered during the stay. Entry/exit cleaning alone is usually not enough to trigger 10%.
- Tourist tax: not currently levied in the Valencian Community (2026).
- Modelo 210: usual form for most non-residents without a permanent establishment (timing depends on your case; confirm with an advisor).
- Form 238: filed annually by platforms, not by the landlord and not monthly.
9. Penalties
- Valencian tourism fines: serious and very serious cases can reach about €10,000 to €600,000. Not every breach starts at €10,000.