Guide to Spain Holiday Home regulations

Information accurate as of August 2026 and should not be treated as a replacement for official advice. 

Spain is one of the UK’s favourite destinations for second homes thanks to its warm climate, relaxed lifestyle, affordable property prices, and community spirit. While Brexit and recent housing reforms may have made Spain’s holiday home regulations more complicated, having a second home here is still achievable.

In this guide, we share some helpful information about buying or owning a holiday home in Spain. We’ll focus on the rules around buying, the latest legislation, tax information, and legal responsibilities.

Can UK residents buy a holiday home in Spain?

As a UK resident, you can buy a holiday home in Spain, as there are currently no restrictions in place to prevent this. While some potential new regulations have been discussed, such as a higher tax on some non-EU purchases, they have not yet come into force.

It’s important to understand what’s allowed when it comes to buying a Spanish holiday home, living in Spain permanently, and spending time in Spain. You’ll want to be mindful of what you can and can’t do, as purchasing a property doesn’t automatically give you the right to live in Spain full-time.

Here’s some useful information at the start of the process:

• Buying a property – It is possible for UK citizens to purchase a holiday home in Spain without becoming residents.

• Owning a holiday home – Ownership is separate from immigration status, but you'll still have Spanish tax and legal obligations to consider.

• Living in Spain permanently – Usually requires a visa or residency permit, and staying long-term means meeting Spanish immigration requirements.

• Visiting your holiday home – You can travel to Spain without a visa for 90 days in a 180-day period. If you visit any other countries in Europe in The Schenegen Area (29 European countries that have abolished internal border controls, like Belgium and France, allowing passport-free travel) during this time, this would be deducted from your overall allowance. Your passport must have a date of issue less than 10 years before the date you arrive and have an expiry date of at least three months after the date you plan to leave Spain. The UK Government website has detailed information about Spain entry requirements.

Spain holiday home new laws

These are the important laws to understand.

Housing reforms

Spain has introduced several housing reforms to help local residents afford properties. Rising property prices and a shortage of long-term rental homes have led the Spanish Government to review how homes are bought, sold, and rented across the country, especially in busy tourist areas.

In early 2025, measures were proposed which would increase taxes for some non-EU, non-resident buyers, causing uncertainty among UK citizens considering buying a holiday home. However, these proposals have not yet been put into place.

But several housing measures have been introduced in Spain, including:

• More regulation of short-term holiday rentals

• Increased powers for some regional and local authorities to manage tourist accommodation

• Additional compliance requirements for property owners who rent their homes to holidaymakers

• Ongoing efforts to encourage more long-term housing for local residents

If you’re hoping to buy a holiday home in Spain, it's sensible to seek independent legal advice before buying and to keep up to date with any legislative changes.

New tourist rental regulations

If you’re planning to rent out your Spanish holiday home to holidaymakers, there are national, regional and local rules to consider. Spain doesn’t have one set of tourist letting rules that applies in exactly the same way everywhere, so the requirements will depend on where your property is located and how you plan to rent it out.

Depending on the area, requirements can include:

• registering the property or obtaining a tourist licence

• meeting local safety and accommodation standards

• displaying relevant registration or licence details when advertising the property

• declaring rental income to the Spanish tax authorities

• complying with any local restrictions on short-term or tourist lets

If your property is part of a community of owners, there may be additional requirements. Since 3 April 2025, owners starting certain tourist rental activity generally need the express approval of the community of owners. Different rules can apply where the tourist rental activity was already being carried out before this date.

Tourist rental rules can change and vary significantly between regions and municipalities. Before advertising your property, check the latest requirements with the relevant regional and local authorities. A local Spanish solicitor can also help you understand the rules that apply to your property.

Local rules can also change over time. For example, Barcelona City Council has said it does not intend to renew the city’s existing holiday-let licences when they expire in 2028. This makes it important to check the latest position for the area where your property is located.

Costs when buying a holiday home in Spain

If you’re considering buying a holiday home in Spain, it’s important to understand the potential costs. Often, these include:

Purchase taxes

These can include:

• VAT (IVA) on new-build properties – If you're buying a new-build home from a developer, you'll usually pay Value Added Tax (IVA) instead of Property Transfer Tax. The rate varies depending on the property type and location.

• Property Transfer Tax (ITP) – When purchasing a pre-owned property, you'll typically pay Property Transfer Tax (ITP). The percentage is set by the property's autonomous community, so rates differ across Spain.

• Stamp Duty (AJD) – Stamp Duty, known as Actos Jurídicos Documentados (AJD), is payable on some legal documents, including many new-build property purchases and some mortgage deeds.

Local Spanish tax experts can help you understand the taxes you may need to pay and how much they are.

Legal fees

Legal fees may include:

• Solicitor – An independent Spanish property solicitor can carry out legal checks, review contracts, and ensure your purchase complies with Spanish law

• Notary – A Spanish notary is responsible for overseeing the signing of the property deed and ensuring the transaction is completed correctly before it’s officially recorded

• Land Registry – Once the sale is complete, the property must be registered with the Spanish Land Registry to officially record you as the new owner

• Translation – Using a translation service or an interpreter can be useful when it comes to understanding legal documents

• NIE Number – A Número de Identificación de Extranjero (NIE) is a tax identification number for foreign nationals. This is used to buy property, pay taxes, and complete many financial transactions in Spain, even if you’re not a Spanish resident

Renting out your Spanish holiday home

Renting out your Spanish holiday home can be a great way to make money, but you may have to follow different rules depending on how you use the property. Whether you rent it out occasionally, let it on a long-term basis, or keep it for personal use, your legal and tax responsibilities will usually vary.

Occasional holiday lets

If you rent your property to holidaymakers for short stays, it's usually classed as a tourist rental. In most Spanish regions, owners must apply for a tourist rental licence before advertising their property or welcoming guests. There are local regulations to be aware of too, which may include meeting safety standards and including your registration number in online listings.

Long-term rentals

A long-term rental involves letting your property to the same person for several months or longer. These rentals are generally governed by different legislation from holiday lets. You likely won’t need a tourist licence for this in many regions. For example, in Valencia a tourist licence is only required for short-term lets and not long-term rentals.

Personal use

If your Spanish holiday home is only used by you and your family or friends, and you don’t make any money from it, a tourist rental licence isn’t usually required. But you might need to pay certain taxes as a non-resident property owner, including Non-Resident Income Tax (IRNR).

Declaring rental income

The Spanish Tax Agency requires that you declare any money earned from renting out your Spanish holiday home. As a UK resident, you may also want to check whether the income should be reported to HMRC. There is a UK-Spain Double Taxation Convention, which means it’s unlikely that you’ll pay tax twice on the same income, but it’s worth checking with HMRC just to be sure.

Insurance requirements for Spanish holiday homes

Spain’s holiday home regulations can stipulate certain insurance requirements. There is no single Spain-wide liability insurance rule for holiday lets, and requirements can vary between autonomous communities. If you rent out your holiday home, it’s worth checking the current rules and official guidance for the region where your property is located.

Separate from any legal requirements, insurance options you may wish to consider can include:

• Public Liability cover, particularly if you rent the property to guests or they have access to facilities such as a pool

• holiday home insurance that includes cover for accidental damage or theft by guests

• loss of rental income cover

• cover for periods when the property is unoccupied between visits

Find out more about Spanish holiday home insurance by Schofields.

Responsibilities of Spanish holiday home owners

If you own or are considering purchasing a Spanish holiday home, you may want to stay up to date with:

• Annual tax returns

• Insurance renewals

• Community fees

• Utility bills

• Property maintenance

• Licence renewals

• Security

• Local regulations

Spain holiday home regulations FAQs

Can UK residents still buy a holiday home in Spain?

Yes, UK residents can still buy a holiday home in Spain and there are currently no laws preventing this. However, buying a property doesn’t automatically mean you can live in Spain permanently. If you plan to stay for more than 90 days in any 180-day period, you must apply for the relevant visa or residence permit. The UK Government website has important information about entry requirements for Spain.

What taxes do you pay on a holiday home in Spain?

If you own a holiday home in Spain, there are a number of taxes you may need to pay, including Property Transfer Tax (ITP) or VAT (IVA) when you buy the property, annual Property Tax (IBI), and Non-Resident Income Tax (IRNR), even if you don’t rent the property out. The Spanish tax authorities also expect you to declare your rental income.

Can I rent out my Spanish holiday home?

Yes, but there are national and regional regulations to be aware of. Many parts of Spain require holiday homes to have a tourist rental licence before they can be advertised. You’ll also likely have to register the property, report your rental income, and comply with guest registration rules.

What are the latest Spain holiday home laws?

The Spanish government have been focusing on helping locals by improving housing affordability and regulating short-term holiday rentals. New national registration requirements have been introduced for many tourist rentals, while regional governments continue to implement their own licensing rules and local restrictions. Checking the latest guidance and seeking independent legal advice can help you understand all local and national laws.

Tip from our Spanish holiday home insurance expert:

“The climate, short flight time, letting income potential and the Spanish hospitality all make Spain one of the most popular locations for Brits buying a holiday home. When buying a property, thorough research on the location (especially in the low season), using trusted legal and tax professionals can help avoid future surprises.” - Phil Schofield 

Specialist Spanish Holiday Home Insurance

Schofields arranges specialist Spanish holiday home insurance for UK-based Spanish holiday homeowners. Get a quote online.