Holiday Rental Licence Mallorca

We would like to provide you with some more information on this subject. Below we have included the most important facts.
Should you have any queries,  please do not hesitate to contact our technician, who’s details you will find below.


  1. 1.       What type of property can obtain such a licence:

-          Detached houses

-          Semi-detached houses

  1. 2.       Requirements:

-          Maximum 6 bedrooms (sleeping 12)

-          One bathroom per every 3 sleeping

-          Rental term not longer than 2 months

  1. 3.       Procedure to obtain the licence:

-          Submit a descriptive memory of the building with floorplans to the Board of Tourism (Consejería de Turismo y Deportes del Gobierno Balear)

-          Sign a statement of what tourist services will be provided

-          Complete “self – evaluation” questionnaire

-          Pay current fee (24,84EUR per sleeping capacity)

Once all documentation is presented at the Board of Tourism, within 1-3 months, the technician of the Board will come and check the property in order to verify that the information provided in the documents is correct.

Costs:  The entire procedure can be performed by a specialist.

Costs vary between 300 – 1.000EUR: depending on whether plans are available or if they need to be prepared and how complex they are (based on the size of the property, number  of floors, adjacent buildings, exteriors, etc)

Currently licences  do not expire and there is no need to renovate them.

The information was provided by engineer Biel Canyelles - Projeccio Tecnica D’Inversions S.L.

C/ Bartolomé Sureda i Miserol, 4 1º 2ª Dcha. 

07013 Palma de Mallorca - llles Balears  

Tel: 971.78.31.79 


What taxes are applied  on holiday rentals

Regarding VAT:
– Being a business activity  10% VAT (tourism) has to be added on the rental bill
– To exercise this activity, the owner must register at the tax office under Group 685 IAE

Regarding income tax on rental income:
– Without permanent establishment: Non residents of UE pay 24% and residents pay 19%


For more information on regarding taxes please contact Jose Frau Greenfield, or visit their website