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Normatives

Madrid

You can read this article in Spanish or English.

The regional government of Madrid has laws to regulate tourist accommodations. Madrid’s regulations define a “tourist accommodation” as flats, apartments, or homes that are furnished and equipped for immediate use, are sold and promoted through touristic offering channels, for their use in their entirety by third parties for tourist accommodation purposes and in exchange for a price.

These regulations consider that the provision of accommodation services in tourist dwellings will be offered and operated as a single unit for a price, in a professional and regular basis, without the designation of a permanent residence.

Registration

You need to register any tourist accommodation in Madrid with the Register of Tourism Enterprises. As part of the process, you’ll need to submit a statement of responsibility that declares compliance with the existing regulations to the General Directory.

The Register of Tourism Enterprises will give your accommodation a registration number (example: VT00000) after you complete the registration process.

Advertising

There’s a field you can use to include your registration number in the Listing details section.

Taxes

The income you receive from renting your accommodation can be subject to taxation and, in addition, you may have to collect and pay other taxes to the Tax Agency.

Individual income tax

Check the Tax Agency’s information about temporary primary residence rentals.

Value Added Tax

In certain circumstances, VAT may apply to your rental activity. Check the Tax Agency’s on VAT rules to learn who has to charge the VAT, when the VAT is applied, and when the VAT isn’t required.

Additional Information

Check the website of the Regional Government of Madrid for more information about tourist accommodations.

Our commitment to your community

We are committed to working with local officials to clarify how local rules impact the short term rental community. We will continue to advocate for changes that will enable people to rent out their homes.

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