Summary & Checklist for Renting a Holiday Home

1. Determine the Type of Rental

• Tourist rental: Maximum of 10 nights per client, requires a tourist license.
• Seasonal rental: More than 10 nights up to less than one year, no tourist license required.
• Long-term rental: Minimum of one year, no tourist license required.

2. Approval from the Owners’ Association

Written approval is required via a certificate or meeting minutes.

3. Application for a Tourist License

• Application submitted to the Generalitat Valenciana.
• A municipal compatibility certificate is required.

4. Registration and Documentation

• Registration with local authorities.
• The license must be renewed every five years.

5. Services and Facilities

• The evacuation plan must be clearly visible at the entrance.
• Heating and air conditioning are mandatory, at least in the living room.
• A washing machine and an oven or microwave must be provided.
• An internet connection is mandatory.
• A first aid kit must be available.
• Clean bedding and towels must be provided and included.
• Renting the entire property is mandatory; renting individual rooms is not allowed.

6. Operational Obligations

• Key boxes are prohibited; physical key handover is mandatory.
• A civil liability insurance is required.
• A guest register must be maintained and guests registered via "SES Hospedajes".
• Bookings must be registered immediately at the time of booking via "SES Hospedajes".
• Obtain an additional rental number from the Ventanilla Única Digital (renewable annually at a cost of 27 euros).
• Availability declaration: At the beginning of the year, the Generalitat Valenciana must be informed of the weeks the property will be available for rent. Any changes during the year must be reported immediately.
  "Failure to comply with this obligation will result in the revocation of the rental license."

7. Advertising and Promotion

• The exact location and registration number must be provided.

8. Taxes and VAT

• Non-EU tax residents pay 24% income tax with no expense deductions, while EU tax residents pay 19% and can deduct costs.
• VAT: 10% if additional services typical of the hotel industry are offered.
• Tourist tax: Currently not applicable in the Valencian Community, but subject to change.
• Model 210: Mandatory quarterly tax declaration for non-residents.

9. Penalties for Non-Compliance

• International rental platforms are required to report monthly to the Spanish Tax Agency via Model 238. This means Spanish authorities have access to detailed rental transaction information, facilitating the detection and penalization of non-compliance.
• Fines range from €10,000 to €600,000 depending on the severity of the violation.