Tourist Rental Licence in Mallorca: The Complete Practical Guide 2026

Renting your Mallorca property to tourists without a licence is illegal and can result in fines of €20,000 to €40,000 or more. Yet legal holiday letting with a valid Estancia Turística en Vivienda (ETV) licence can generate excellent returns — €20,000 to €60,000+ per year depending on the property and location. This guide explains exactly how to obtain a tourist rental licence, where it is possible, and what to expect in terms of income and obligations.

What Is an ETV Licence?

ETV stands for Estancia Turística en Vivienda — literally, “tourist stay in a dwelling.” It is the legal authorisation issued by the Balearic Government that permits a property owner to rent their home to tourists on a short-term basis (typically stays of less than one month).

The ETV system is regulated by Law 8/2012 (the Balearic Tourism Law) and subsequent decrees, most recently Decree 20/2015 and its amendments. The Balearic Government has progressively tightened the rules, particularly since 2018, in response to concerns about housing affordability and over-tourism in certain areas of Mallorca.

Without a valid ETV licence, advertising or renting your property to tourists on platforms like Airbnb, Booking.com, or Vrbo is a serious administrative offence. The authorities actively monitor listing platforms and have the power to inspect properties and impose fines without prior warning.

Where Can You Get a Licence? Zones and Restrictions

Not every property in Mallorca is eligible for a tourist rental licence. Eligibility depends primarily on two factors: the type of property and the zone it is located in.

Property Types

• Detached villas and semi-detached houses (viviendas unifamiliares): These are the most likely to qualify for an ETV. Most of the new licences issued in recent years have been for this property type.
• Terraced houses and townhouses: Generally eligible if they meet the requirements, though some municipalities have additional restrictions.
• Apartments in multi-family buildings (viviendas plurifamiliares): Heavily restricted. In Palma, tourist lets in apartments have been completely banned since July 2018. In other municipalities, new licences for apartments are either frozen or subject to strict quotas. This is the most significant restriction in the current system.

Zone System

The Balearic Government has divided Mallorca into zones that determine whether new ETV licences can be granted:

Zone	Description	New ETV Licences?
ZTAT (Zona Turística)	Designated tourist areas (resort zones)	Generally permitted for villas; apartments vary by municipality
ZRPT (Zona Residencial)	Residential areas without tourist designation	Very restricted; some municipalities allow villas only
ZCHP (Zona Centro Histórico / Protegido)	Historic centres and protected areas	Generally prohibited for new licences
Rústico (Rural)	Rural / agricultural land	Available for qualifying fincas in some areas

Critical point: Each municipality (ayuntamiento) has significant autonomy in implementing these zoning rules. Two neighbouring municipalities may have very different policies. Before buying a property for tourist letting, you must verify the specific zoning and regulations of that exact location — not just the general area.

Moratorium Areas

Several municipalities have declared moratoriums (temporary freezes) on new tourist rental licences. As of 2026, the most significant moratoriums include:

• Palma: Complete ban on apartment ETVs since 2018. Villa ETVs in designated zones remain possible but subject to strict quotas.
• Calvià: Moratorium on new apartment ETVs. Villa licences still available in tourist zones but competitive.
• Sóller: Highly restrictive. The municipality has been among the most aggressive in limiting new licences.
• Several smaller municipalities have implemented their own restrictions in response to local housing pressures.

These moratoriums can be extended, modified, or lifted — they are political decisions that change with local and regional government priorities. Always obtain current information from the specific municipality before making a purchase decision.

Requirements for Obtaining an ETV Licence

Assuming your property is in an eligible zone, you will need to satisfy the following requirements:

1. Habitability Certificate (Cédula de Habitabilidad)

This is the fundamental document confirming that the property meets minimum standards for human habitation — adequate ventilation, natural light, sanitation, and structural safety. You need a current habitability certificate (they expire after 10 years). If you do not have one, a qualified architect or technical architect must inspect the property and issue one. Cost: €150–€400.

2. Energy Certificate

A valid energy performance certificate must be registered with the Balearic Government. There is no minimum rating requirement for the ETV licence itself, but the certificate must exist and be current.

3. Third-Party Liability Insurance

You must have liability insurance specifically covering tourist rental activity, with a minimum coverage of €300,000. Standard home insurance does not cover this — you need a specific policy or an add-on for holiday letting. Cost: €200–€500/year depending on the property and coverage level.

4. Compliance with Safety and Accessibility Standards

• Fire safety: smoke detectors in every bedroom and hallway, fire extinguisher, fire blanket in the kitchen, emergency exit signage, and a visible evacuation plan
• First aid kit
• Emergency contact information clearly displayed in the property
• Maximum occupancy: the licence specifies the maximum number of guests based on the property’s size and bedroom configuration. Exceeding this is a separate offence.

5. No Community Prohibition

If the property is in a community of owners, you must confirm that the community statutes do not prohibit or restrict tourist letting. A three-fifths majority of the community can vote to ban ETVs, and several communities in popular areas of Mallorca have done exactly that. Obtain a certificate from the community administrator confirming there is no prohibition.

6. Responsible Declaration (Declaración Responsable)

The ETV application process works through a declaración responsable — a responsible declaration in which you, as the owner, formally declare that the property meets all the legal requirements. This is submitted to the Conselleria de Turisme (Tourism Department) of the Balearic Government. Once submitted and accepted, you receive a registration number that must appear in all advertisements.

Important: The declaración responsable system means you can begin operating relatively quickly after submission (you do not need to wait for an inspection). However, the authorities retain the right to inspect at any time, and if your property does not meet the declared standards, you face fines and licence revocation. Do not declare compliance if your property does not genuinely meet every requirement.

The Application Process Step by Step

1. Verify eligibility: Confirm the property’s zoning allows tourist letting and that the community of owners (if applicable) does not prohibit it.
2. Obtain the habitability certificate (if you do not already have one).
3. Obtain the energy certificate (if you do not already have one).
4. Arrange liability insurance with the required minimum coverage.
5. Ensure compliance with all safety, fire, and accessibility requirements.
6. Prepare the documentation: property deed, cadastral reference, NIE/NIF of the owner, community certificate (if applicable), habitability certificate, energy certificate, insurance policy.
7. Submit the declaración responsable online through the Balearic Government’s tourism portal or through a gestoría.
8. Receive registration number: Once processed, you will receive an ETV registration number (format: ETV/XXXXX). This must appear in every listing and advertisement.
9. Register with the police: Tourist accommodation providers must report guest data to the police (Policía Nacional) through the SES.Hospedería system within 24 hours of check-in. This is a separate legal obligation.

Timeline: If all documentation is in order, the process can be completed in 2–6 weeks. Using a gestoría or specialised tourist licence consultant can expedite matters and costs approximately €500–€1,500 for the full service.

Fines for Illegal Holiday Letting

The Balearic Government takes illegal tourist lets seriously. The tourism inspectorate (Inspección de Turismo) actively monitors Airbnb, Booking.com, and other platforms, and conducts in-person inspections. Fines are substantial:

Offence	Classification	Fine Range
Advertising without a licence	Serious	€20,001 – €40,000
Renting to tourists without a licence	Serious	€20,001 – €40,000
Repeat offence or obstruction of inspection	Very serious	€40,001 – €400,000
Exceeding maximum occupancy	Serious	€20,001 – €40,000
Failing to display registration number	Minor	€2,000 – €20,000
Failing to report guests to police	Serious	Separate penalties under national security law

These are not theoretical penalties. In 2024 and 2025, the Balearic Government issued hundreds of fines for illegal tourist lets, with an average fine of approximately €25,000. The platforms themselves are increasingly cooperative with authorities, sharing listing data when required by law.

Bottom line: Do not rent to tourists without a licence. The potential fine from a single inspection far exceeds any rental income you might have earned.

Expected Rental Income by Area

With a valid ETV licence and good management, here is what you can realistically expect to earn in different parts of Mallorca:

Area	Property Type	Peak Season (Jul–Aug) / Week	Mid Season (May–Jun, Sep–Oct) / Week	Annual Gross Income (est.)
Calvià (Santa Ponsa)	3-bed villa with pool	€2,500 – €4,000	€1,500 – €2,500	€35,000 – €55,000
Pollença	3-bed villa with pool	€2,000 – €3,500	€1,200 – €2,000	€30,000 – €45,000
Alcúdia	3-bed villa with pool	€1,800 – €3,000	€1,000 – €1,800	€25,000 – €40,000
Santanyí	3-bed villa with pool	€2,200 – €3,500	€1,300 – €2,200	€30,000 – €48,000
Sóller	Townhouse (2–3 bed)	€1,500 – €2,500	€900 – €1,500	€20,000 – €35,000

Key assumptions: These figures assume 20–28 weeks of occupancy per year (which is realistic for a well-managed property in a desirable location), professional photography, listings on multiple platforms, and competitive pricing. They are gross figures — you will need to deduct management fees (15–25% if using a property manager), cleaning costs, platform commissions (3–15%), maintenance, insurance, and taxes.

Net Yield Calculation

A realistic breakdown for a €500,000 villa in Calvià earning €45,000 gross:

• Property management (20%): −€9,000
• Platform commissions (~5%): −€2,250
• Cleaning (included in guest fees, so net zero in many cases)
• Maintenance and repairs: −€2,000
• Insurance (tourist + building): −€800
• Utilities (owner’s share): −€1,500
• Net before tax: ~€29,450 (5.9% gross yield on purchase price)
• Non-resident income tax (24% on gross for non-EU): −€10,800
• Net after tax: ~€18,650 (3.7% net yield)

Note: UK (post-Brexit) non-resident landlords pay 24% tax on gross rental income with no deduction for expenses. EU-resident landlords pay 19% on net income (after deducting expenses), which results in significantly lower tax. This is one of the more punitive post-Brexit consequences for British property investors in Spain.

Buying a Property with an Existing ETV Licence

One of the most straightforward ways to enter the holiday rental market in Mallorca is to buy a property that already has a valid ETV licence. Properties with licences sell at a premium of 15–30% over comparable properties without one, but the premium is justified by the immediate income potential and the difficulty of obtaining new licences.

If you are buying a property with an existing ETV, verify the following:

• The licence is current and valid: Check the registration number on the Balearic Government’s tourism registry. Ensure it has not been suspended or revoked.
• Transfer requirements: The licence generally transfers with the property, but you must re-register it in your name with the Conselleria de Turisme after completion. Your lawyer or gestoría should handle this.
• Compliance: Ensure the property still meets all the requirements. If the previous owner made modifications that affect compliance, the licence could be at risk during an inspection.
• Booking history: Ask for the property’s rental history — occupancy rates, income, guest reviews. This helps you assess the realistic earning potential.
• No pending enforcement action: Confirm that there are no open complaints, inspections, or fines against the property.

Alternatives If You Cannot Get a Licence

If your property is in a zone where new ETV licences are not available, you still have options for generating rental income:

Long-Term Rental (12+ Months)

Long-term letting does not require a tourist licence and is regulated under Spain’s Urban Lease Law (Ley de Arrendamientos Urbanos). In Palma, where apartment ETVs are banned, long-term rental demand is extremely strong, with near-100% occupancy for well-located properties. Yields are lower than holiday lets (typically 3–5% gross) but require far less management.

Mid-Term Rental (1–11 Months)

Rentals of 1–11 months occupy a regulatory grey area. They are not tourist lets (so do not require an ETV) and are not covered by the standard tenancy protections of long-term leases. This category is popular with digital nomads, seasonal workers, and international students. However, the Balearic Government has signalled it may regulate this segment more tightly, so take legal advice before relying on this as a strategy.

Seasonal Rental to Workers

Renting to seasonal hospitality or agricultural workers (common in Mallorca from April to October) is a separate category that does not require a tourist licence. Demand is strong, though rental rates are lower than tourist lets.

Ongoing Obligations as a Licensed Operator

Once you have your ETV licence and are actively renting to tourists, you must comply with ongoing obligations:

• Guest registration: Report all guest data (names, passport/ID numbers, dates of stay) to the Policía Nacional within 24 hours of check-in via the SES.Hospedería system.
• Tourist tax (Impuesto de Turismo Sostenible): Collect and remit the Balearic tourist tax. Currently €1–€4 per person per night (depending on property type and season), with a reduction of 50% from the ninth night onwards. The tax is collected from guests and paid quarterly to the Agència Tributària de les Illes Balears.
• Complaint forms: You must provide official complaint forms (hojas de reclamaciones) and display a notice informing guests of their right to complain.
• Maintain standards: The property must continue to meet all the requirements that were declared when the licence was obtained. This includes safety equipment, insurance, and habitability standards.
• Tax declarations: Declare rental income on your Spanish tax return (Model 210 for non-residents, filed quarterly during rental periods). If you use a platform like Airbnb that operates in Spain, they will also report your income to the Spanish tax authorities under the DAC7 EU directive.

Summary: Is It Worth It?

A tourist rental licence in Mallorca is a valuable asset. Properties with valid ETVs generate significantly more income than long-term rentals, command higher resale prices, and benefit from Mallorca’s position as one of Europe’s most popular holiday destinations. However, the regulatory landscape is complex and constantly evolving.

Before buying a property for holiday letting in Mallorca, ensure you:

• Verify the exact zoning of the property and current moratorium status
• Confirm the community of owners does not prohibit tourist lets
• Budget for all compliance costs (habitability cert, energy cert, insurance, safety equipment)
• Understand the tax implications, particularly the 24% non-EU gross tax rate
• Consider buying a property with an existing licence to eliminate regulatory risk
• Engage a local lawyer experienced in Balearic tourism law

Done properly, holiday letting in Mallorca remains one of the most attractive property investment propositions in the Mediterranean.