Ibiza Short-Term Rental Regulations: A 2026 Guide For Airbnb Hosts

Do you own a place in Ibiza and you're weighing whether to put it on Airbnb or Vrbo? Well, the good news is that Ibiza never banned holiday letting outright, so a detached house here can still be let by the night, all summer, with the island's own tourism authority signing it off. Unfortunately the bad news arrives quickly, and it's better taken now than after you've spent money: if what you own is a flat, there's no route at all.

The Consell Insular d'Eivissa puts it in a single line on its own page, saying that Llei 8/2012 does not permit tourist letting in multi-family residential buildings on the island of Ibiza. That used to be an Ibizan quirk. It became archipelago-wide statute on 15 April 2025, when the second additional provision of Decret llei 4/2025 barred any new declaration of activity for a dwelling under the horizontal-property regime anywhere in the Balearics, terraced and semi-detached typologies aside. Even a house that does qualify can't simply be listed, mind you. You also have to buy tourist places for it, from a pool that only refills when some other owner gives theirs up.

This guide covers the island of Ibiza, Eivissa in Catalan, in the Balearic Islands of Spain, where the Govern writes the law, the Consell Insular d'Eivissa licenses and inspects, and your ajuntament signs the zoning certificate that starts the whole thing. So let's walk through what it actually takes to do this properly: which houses still qualify in 2026, how the places pool works, the paperwork, the tax you collect from every guest, how hard any of it gets enforced, and who to call when you get stuck. Every figure below comes from the Govern's, the Consell's or the Spanish state's own published texts, checked in July 2026, and where something is still moving I've said so. Before you spend a euro, run the property through BNBCalc first.

What are Short-Term Rental (Airbnb, VRBO) Regulations in Ibiza, Spain?

Before that spending makes any sense, three gates have to open, and they open in a fixed order: the building, then the address, then the places. Fail the first and nothing later matters.

Start with what the law is even talking about. Under article 49 of Llei 8/2012, the Balearic tourism law, a short-term rental company is anyone marketing the whole of a residential dwelling for short periods, ready for immediate use, for profit.

Two words in there do a lot of work. "The whole" rules out letting a room, and "residential" means the property is a home that gets used as tourist accommodation now and then, never a hotel carrying a house's paperwork. The local name for it is an ETV, an estada turística en habitatge, and that's the term every official form uses.

Short is defined too. Article 50.13, as rewritten by Decret llei 4/2025, says a stay can't exceed one month, and it spells out that you exceed a month once you pass thirty nights. So make sure you count properly before you accept that long August booking, because a thirty-one night stay isn't a light breach of the rules, it's simply outside the regime you're licensed under.

Now the three gates.

• Typology. A flat in a multi-unit block is out, and has been on Ibiza for years. Since April 2025 the ban runs across the Balearics for anything under horizontal property, with adossats and aparellats, terraced and semi-detached houses, carved out.
• Zone. Article 50.3 only allows a new declaration where the dwelling sits in a zone expressly declared apt for tourist letting, and article 75 lets each island council delimit those zones by plenary agreement. Municipalities get a say that the law calls binding, so an ajuntament can rule tourist letting out of all or part of its territory.
• Places. Every guest bed is a plaça turística, and Ibiza's stock of them is capped. You buy yours from the Consell's pool before you file anything.

Clear all three and the permission itself is a declaració responsable d'inici d'activitat turística, the DRIAT. It isn't a licence you wait for. You certify that you meet the requirements, you file it with the Consell, you're inscribed in the island tourist register and you get a registration number, and the inspection comes later. That last part matters more than it sounds, since a declaration that turns out to be wrong can be cancelled after the fact, and the places you paid for go back to the pool with it.

One more thing worth knowing up front. For dwellings in multi-family buildings the DRIAT only authorises five years, and article 50.22.c extends that same five-year clock to any dwelling in a building of two or more homes sharing access or common elements. During the month before it expires you file a communication saying the requirements still hold and that you can keep the places for another period. Let the date slip and the dwelling goes to definitive baixa, with the places returning to the council automatically.

Starting a Short-Term Rental Business in Ibiza

So which properties actually get through those gates? On Ibiza the honest answer is a detached, terraced or semi-detached house, in an approved zone, that has been a private home for at least five years, and even then the location has to be checked before anything else.

Rural land is where most buyers go wrong, because the island is small and the pretty houses are out of town. Norma 11.8 of the island territorial plan already blocked new tourist activity in dwellings sitting on the protected land categories of norma 10.5, which is why the Consell's own pool rules point applicants straight at it.

Then it got much tighter. The Ple del Consell d'Eivissa definitively approved Modification 2 of the PTI on 1 August 2025, published in BOIB 106 on 9 August. The Consell describes the effect plainly. No newly built dwelling and nothing built after 1956 can be given over to tourist letting on rural land, which cuts the pool of eligible rural houses by 82%, from roughly 7,800 to roughly 1,400. The test is whether your house appears in the 1956 aerial photograph of Ibiza, and the Consell's justification document for that modification sets out the reasoning behind it.

Beyond location, a handful of exclusions knock out properties that otherwise look fine:

• Public-protection housing is permanently out. Article 50.8 bars tourist marketing of any dwelling that is, or ever was, under an official protection or fixed-price regime.
• No habitability title, no activity. Article 50.2 requires a cèdula d'habitabilitat in force, an analogous title, or an occupancy licence that states the number of places. The cèdula also caps how many places you can buy.
• New builds have to wait. Article 50.17 sets a minimum age of five years, during which the dwelling must have been in private residential use.
• An urban-planning conviction freezes you. Under article 50.4 no dwelling carrying a firm sanction for a serious or very serious planning breach can be marketed until legality is restored.
• Your neighbours can stop you, which is covered in the next section and catches more owners than the rest of this list combined.

There is one small door that opens the other way, and it exists only on Ibiza. The insular regulation on cases pageses lets the owner of a traditional Ibizan farmhouse who lives there let up to three bedrooms and six places for a maximum of sixty days a year, under the main-home modality of article 50.20, and it knocks 83.5% off the price of the places to encourage it.

The conditions are strict, though. The house has to appear in that 1956 aerial photograph and keep its traditional stonework, porxo, beamed ceilings and the rest, certified by a competent technician, and the total number of people under the roof, residents included, can't exceed what the cèdula allows.

Assuming your property fails all of that, there's still a sensible pivot, even if it isn't the one you had in mind. Letting for a season or for months at a time sits outside the tourist regime entirely and under ordinary Spanish tenancy law, and on an island where staff housing is the constant complaint of every employer, that market is real. Plenty of Ibizan stock has quietly gone there.

Short-Term Rental Licensing Requirement in Ibiza

Given how narrow that set of eligible houses now is, the places themselves have become the hard part, and this is where Ibiza works differently from most of Spain. You can't create a tourist place. You can only take one that somebody else has given up.

Decret llei 4/2025 created two temporary pools on each island, one for tourist establishments and one for dwellings, and they run until the Consell finishes the tourist carrying-capacity study that will form part of Ibiza's PIAT, still in tramitació as of July 2026. The Consell set Ibiza's terms in a resolution of 13 June 2025, published in BOIB 77 on 19 June, and four points in it decide whether this is worth attempting:

• The pool only fills from definitive baixes, voluntary or ex officio, that happen after the decree took effect. Nothing else feeds it.
• Requests are resolved in order of entry, while places last, on the normalised form at the Consell's electronic office.
• You pay before the places are assigned. The tariff comes from the Consell's 2013 ordinance on tourist-place acquisitions, and I couldn't confirm the current per-place figure from an official page, so ask the Secció d'Ordenació Turística for today's number rather than trusting a figure from a forum.
• The money doesn't come back if your declaration later falls foul of articles 23.3 or 24.4 of Llei 8/2012, which is exactly why the eligibility work belongs before the payment.

There's also a private route that experienced owners use. Where a tourist dwelling goes to voluntary baixa, its owner may designate another owner to buy the places, provided the property hadn't already sat unused for three consecutive years. The designee then gets one month to pay and three months to file the new declaration, and the right can't be passed to anyone else.

Then come the neighbours, and this is the requirement that has changed most since 2024. Two separate rules now point the same way.

Article 50.7 of the Balearic law says you can't file at all if the constitutive title or the community statutes prohibit non-residential use, and where they're silent you need a junta agreement carried by a majority of owners who are also a majority of participation quotas. On top of that, article 7.3 of the Spanish Ley de Propiedad Horizontal, added by Ley Orgánica 1/2025 and in force since 3 April 2025, requires the community's express approval before a dwelling goes into tourist use, on the three-fifths double majority of article 17.12. Those agreements aren't retroactive, which protects anyone already operating, yet it also means a community that votes next month can stop the next owner cold.

Keep in mind that the community can change its mind later too. Where the statutes or a junta agreement are altered to bar tourist letting, article 50.7 gives you a maximum of one year to cease, and you have to tell the tourism administration about the change.

Required Documents for Ibiza Short-Term Rentals

Since the places are paid for before any of this is checked, it's worth getting the paperwork right the first time. Article 50.22.e of Llei 8/2012 lists what has to accompany the declaration itself, and the list is short enough to read in a minute and awkward enough to take weeks to assemble:

• Proof of your identity, and of representation if somebody files for you.
• A municipal certificate confirming the dwelling is in an apt zone and that the municipality's maximum number of places, where one applies, hasn't been exceeded.
• The certificate that you've acquired the tourist places, issued by the Consell.
• A padrón certificate, where you're filing under the sixty-day main-home modality.
• For a dwelling under horizontal property, the documentation showing the community permits tourist marketing.
• Annex 6 of Decret 20/2015, completed, which is the minimum-quality checklist.

Behind those forms sits a second list of things the property itself must have, and an inspector can ask for any of it later.

The dwelling needs an energy certificate, at minimum an F for buildings finished before 31 December 2007 and a D for anything from 1 January 2008 onward. It needs individual water meters registered with the supplier, plus individual meters for other energy supplies. It needs at least one bathroom per four places. And you need a civil liability policy covering injury or damage to guests, and in a horizontal-property building also the damage guests may do to the community.

Three ongoing obligations catch people out after the first season, so do check them before your first guest rather than after your first inspection.

Article 51 requires periodic cleaning, the supply and replacement of linen, and maintenance of the installations, all of it recorded in a llibre registre stamped by the island tourism administration, which has been compulsory since 1 May 2023 and has to stay up to date and available to inspectors. It also requires a telephone line answered twenty-four hours a day, available to your guests and to the community of owners so they can report anything serious.

The third is newer. Under article 50.12, amended by Llei 1/2025 de 13 de juny, your accommodation contract has to expressly prohibit parties, and once you know one is happening you must require the guest to leave within twenty-four hours.

Ibiza Short-Term Rental Taxes

Assuming you clear all that and are able to start taking bookings, there's still tax to deal with, and the one that surprises foreign owners is charged per guest rather than on your income.

Charge	Rate	Collected by
Impost sobre estades turístiques (ITS)	€2 per person per night, high season	The host, remitted to ATIB
ITS, low season (1 November to 30 April)	75% reduction, so €0.50 per person per night	The host, remitted to ATIB
ITS, from the ninth night of a stay	A further 50% reduction	The host, remitted to ATIB
IRPF (resident owners)	Ordinary income tax on the rental income	Agencia Tributaria (AEAT)
IRNR (non-resident owners)	19% for EU, Iceland and Norway residents, 24% for everyone else	Agencia Tributaria (AEAT)
IVA	Exempt without hotel services, 10% with them	Agencia Tributaria (AEAT)

The ITS is the Balearic sustainable-tourism tax, and the consolidated text of Llei 2/2016 that ATIB itself publishes puts tourist dwellings at €2 per person per day or fraction, against €2 to €4 for hotels by category. Article 13 then applies a 75% reduction across the low season, defined as 1 November to 30 April, and a further 50% from the ninth day of any stay longer than eight days in the same establishment. Stays by under-16s are exempt under article 5, along with force majeure and certain health-related stays.

Two features of this tax deserve more attention than they get. First, you are the substitut del contribuent, so the guest owes the money and you're the one legally obliged to collect it and hand it over, which is not the same arrangement as a platform quietly adding a line to the checkout. Second, article 4.1.j puts dwellings marketed without meeting the legal requirements inside the tax as well, so an illegal listing owes the ITS on top of whatever fine turns up.

Filing runs through the Agència Tributària de les Illes Balears and is telematic only, needing a digital certificate, DNIe or Cl@ve. You register with model 017, then file model 700 quarterly under direct estimation, or take the objective-estimation route with a payment on account through model 702 and an annual return on model 710. Article 14 of the law sets the framework, and the deadlines sit in the implementing decree.

One caveat on the rates, because this is the number most likely to move. The Govern announced a seasonal restructuring of the ITS on 7 March 2025, with June to August rising by between 66% and 200% and January and February dropping to zero. As of July 2026 the consolidated law ATIB publishes still carries the figures above, and I couldn't confirm a higher peak-season rate in force from an official source, so treat the summer number as the one to re-check before you set next season's prices.

Income tax is the other half. AEAT's guidance for non-resident landlords charges 19% to residents of the EU, Iceland and Norway, who can deduct expenses directly linked to the Spanish letting, and 24% of gross with nothing deductible to everyone else. You file on Modelo 210, in the first twenty days of April, July, October and January where there's tax to pay. British owners moved into that second band after Brexit, and losing the deductions hurts more than the five extra points.

On IVA, letting without hotel-type services is exempt, while adding them makes the rental taxable at the reduced 10% rate. A management company providing reception-style services in your name can drag you across that line, so be aware of exactly what your manager is offering guests.

Spain Wide Short-Term Rental Rules

Those tax rules are national, and so is a growing share of everything else that touches an Ibizan listing. Three national layers now sit above the Consell, and one of them moved sharply in 2026.

The first is guest reporting, and it's the obligation hosts forget most often. Real Decreto 933/2021 requires accommodation providers, and the platforms that intermediate for them, to send guest and transaction data to the Ministry of the Interior "de manera inmediata, y en todo caso en un plazo no superior a 24 horas", and to keep the records for three years.

Balearic law says the same thing in its own words at article 50.11. Remember that the duty is yours personally even when a platform files its own return, and it's the kind of gap an inspection finds in minutes.

The second is the national registry, and here the ground genuinely shifted. Real Decreto 1312/2024 created the Registro Único de Arrendamientos and its single digital window, and from July 2025 platforms were checking for a national registration number. Then the Tribunal Supremo, in sentencia 629/2026 of 21 May 2026, annulled articles 5, 6, 8, 9, 10 and others along with the references to that registry and its numbers, on an action brought by two Catalan tourist-apartment associations.

Meanwhile Regulation (EU) 2024/1028 has applied since 20 May 2026, and it expects exactly such a number, displayed and verified by platforms, with random checks and monthly data on stays going to a single digital entry point. So the national number is unsettled for now, while the number that governs you on Ibiza is the one the Consell issues.

The third layer is the pressure on the platforms themselves, which is what turned all of this from theory into lost bookings. Spain's consumer affairs ministry fined Airbnb €64,055,311 on 15 December 2025 over 65,122 adverts of dwellings without a licence, with separate penalties for obstructing the investigation and for breaching provisional measures. Balearic law adds its own hook: under article 120.j of Llei 8/2012, a platform that advertises a Balearic dwelling with no declaration filed, or without stating the tourism registration number, commits a very serious infringement itself.

Does Ibiza Strictly Enforce STR Rules?

Yes, and the fines here are large enough that comparisons with mainland cities tend to mislead. Ibiza also enforces from two directions at once, which is the part owners underestimate.

The tourism track is the familiar one. Article 123 of Llei 8/2012, as rewritten by Decret llei 4/2025, sets minor infringements at a warning or up to €5,000, serious ones at €5,001 to €50,000, and very serious ones at €50,001 to €500,000.

Marketing without having filed the declaration carries a floor of €30,001 where it stays in the serious band. It usually doesn't stay there, though, because article 120.i makes it very serious to advertise, contract or market tourist stays in a dwelling whose typology doesn't allow a declaration, in a zone that isn't apt, or without having bought the places. A flat on Ibiza fails on the first limb by definition.

Who pays is the detail that ends most "I only rented it to a tenant" defences. Article 117.4, as amended in 2025, makes the owner, the marketing company and the tenant all responsible unless they prove otherwise, and it says outright that producing a rental or sub-rental contract isn't an excuse where the contract is shown to be in fraud of law.

Ignoring a closure order is worse still. Article 128 allows the order to be served on any of those three, then imposes successive coercive fines of at least €6,000 every fifteen days for as long as the breach continues, with persistent cases referred to the public prosecutor.

The planning track is the one that produces the frightening numbers, and it belongs to your ajuntament rather than the Consell. On 1 June 2026 the Ajuntament d'Eivissa imposed an urban-planning sanction of €793,443.74 on a single dwelling used as an illegal tourist rental, under article 167.4 of the Balearic urbanism law, which prices an unauthorised change of use at between 50% and 100% of the value of the building. That penalty scales with your asset, not with your season's revenue, and it lands on top of anything the tourism inspectors do.

Detection has stopped being a matter of luck as well. The Govern and the Consell d'Eivissa presented an automated detection system in March 2025 that crosses the island's tourism-intelligence data with municipal property registers, inspection services and the Consell's own licensing databases to find listings and get them taken down. Neighbours help too, since the Consell runs a public reporting channel and asks people to leave contact details so a file can actually be opened.

There is one genuine mercy in the system, added by Llei 4/2026 of 11 June 2026. Admit responsibility and hand the dwelling over for social or limited-price letting for at least five years, and the fine falls by 80%; put it into a public empty-homes programme for seven years and it falls by 60%. The immediate-payment discount then applies on top. It's a way out, though notice what it costs you: the property, for years.

How to Start a Short-Term Rental Business in Ibiza

Given how much of that enforcement lands on people who did step five before step one, the order below is the whole point of this section. Each early step tells you whether the later ones are worth paying for.

1. Check the typology before anything else. A flat under horizontal property can't get a new declaration. Terraced and semi-detached houses can, and detached houses are the standard case. If you're looking at an apartment, stop here.
2. Ask your ajuntament whether the address is in an apt zone, and whether the municipality has capped places. You'll need that certificate in writing later anyway, so get it early.
3. On rural land, check the 1956 aerial photograph. New tourist letting is limited to dwellings that appear in it, and the protected categories of norma 10.5 stay closed regardless.
4. Confirm the dwelling's own status: a cèdula d'habitabilitat in force, five years of private residential use, no public-protection history, no firm planning sanction outstanding.
5. Get the community on side if there's a community at all. You need a majority of owners and quotas under Balearic law, plus the three-fifths double majority the Ley de Propiedad Horizontal has required since April 2025.
6. Apply for places from the temporary pool, on the Consell's normalised form, attaching the cèdula. Requests are handled in order of entry and the payment isn't refundable, so do this after steps one to five, never before.
7. Fix the physical requirements: energy certificate at F or D depending on the build date, individual water and energy meters, one bathroom per four places, civil liability insurance, and the twenty-four hour phone line.
8. File the DRIAT with the Consell d'Eivissa with the full document set, then collect your registration number and put it in every advertisement.
9. Set up guest reporting before your first booking, since the twenty-four hour clock under Real Decreto 933/2021 starts running from the reservation.
10. Register for the ITS with ATIB, get the llibre registre stamped, and diarise the five-year expiry of your declaration, because the renewal communication has to go in during the month before it lapses.

Who to Contact in Ibiza about Short-Term Rental Regulations and Zoning?

Whichever of those steps you get stuck on, knowing which administration owns the question saves an irritating amount of time, since the Consell and the ajuntament will each tell you the other one handles it.

Licensing, tourist places and the register

The Secció d'Ordenació Turística of the Consell Insular d'Eivissa runs the island tourist register, manages the pool of tourist places, and processes declarations and complaints.

• Address: Avinguda d'Espanya 49, 2a planta, ala oest, 07800 Eivissa
• Phone: 971 19 59 33, or 971 19 59 00 extension 6933
• Email: [email protected]
• Department switchboard: 971 19 55 32, [email protected]

Illegal listings, inspections and sanctions

The same department's Lluita contra l'intrusisme service handles inspection, sanctions and precautionary measures against unlicensed accommodation, and it takes reports from the public.

• Email: [email protected]
• Report a listing: through the form linked from the Consell's illegal tourist flats page, which asks you to leave contact details so the file can be followed up

Because that channel is public, and because the Consell points people at its island tourist register to check whether a listing is legal, a neighbour can look your address up before complaining. It cuts both ways, of course, and you can check a seller's claims the same way before you buy.

Zoning certificates and planning sanctions

Your ajuntament issues the certificate that the address is in an apt zone, and it is also the body that fines an unauthorised change of use. For the capital:

• Ajuntament d'Eivissa, Servei d'Atenció al Ciutadà: Carrer de Canàries 35, phone 971 397 600
• Urbanisme: Plaça d'Espanya 1, Dalt Vila
• Hours: Monday to Friday, 09:00 to 14:00 from October to June, and 08:30 to 13:30 in July and August, with Dalt Vila opening 08:00 to 15:00 and 08:30 to 14:00 respectively

The other four municipalities, Santa Eulària des Riu, Sant Antoni de Portmany, Sant Josep de sa Talaia and Sant Joan de Labritja, each run their own planning department, and their answers on zoning differ. Ask the one your address sits in.

The tourist tax

The Agència Tributària de les Illes Balears administers the ITS, and everything is filed electronically. Its contact and consultations page carries the general enquiry service, while written rulings on Balearic taxes go to the Consell Assessor Fiscal. Income tax, by contrast, belongs to the state AEAT, not to ATIB, and the two don't talk to each other.

What Do Airbnb Hosts in Ibiza on Reddit and Bigger Pockets Think about Local Regulations?

Given that split between the Consell, the ajuntament and two tax authorities, it's no surprise that most of what hosts argue about publicly is procedural rather than philosophical. What follows is my read of the recurring themes in public discussion and industry commentary rather than any kind of survey, so do weigh it accordingly.

• Foreign buyers keep arriving with the wrong asset. The single most repeated story is someone who bought an apartment in Vila or Sant Antoni expecting to let it by the night, then discovered the typology rule after completion. No structure, company or agency fixes it, and the alternative is a long or seasonal let at a fraction of the modelled income.
• The places, not the paperwork, are the bottleneck. Owners who qualify on paper describe waiting for a pool that only refills when someone else exits, which turns a licensed house into a scarce asset and pushes its price well above a comparable unlicensed one.
• The community vote is the risk nobody prices. Since April 2025 a three-fifths majority of neighbours can decide this for you, and it's the one variable you can't research from a desk before you buy.
• Almost nobody argues any more that the rules go unenforced. That debate ended somewhere between the automated detection system, the coercive fines and a near-€800,000 planning sanction on one house. What people argue about now is whether the rules are fair, which is a different conversation.

Take the second point seriously if you're modelling a purchase here, because scarcity cuts both ways. A licensed Ibizan house competes against a legally capped supply in a destination with no shortage of demand, and that's a strong position to be in once you're through the gate.

Whether the entry price leaves anything on the table is the real question, and the Ibiza market shows what the island's listings are earning before any of these rules touch your specific address. Run the same property through BNBCalc on a seasonal-letting assumption as well, because for most Ibizan flats that comparison is the one that decides it.

Frequently Asked Questions

Can you legally run an Airbnb in Ibiza in 2026?

Only in a whole single-family house. The Consell Insular d'Eivissa states that Balearic tourism law does not permit tourist letting in multi-family residential buildings on Ibiza, and since 15 April 2025 Decret llei 4/2025 has barred new declarations for any dwelling under horizontal property across the Balearics, apart from terraced and semi-detached typologies. A legal rental also needs an approved zone, tourist places bought from the Consell, and a declaració responsable filed before the first booking.

How do you get tourist places for an Ibiza holiday rental?

You buy them from the Consell d'Eivissa's temporary pool, created by Decret llei 4/2025 and regulated for Ibiza by a resolution published in BOIB 77 on 19 June 2025. The pool is fed only by places released when other dwellings or establishments go to definitive baixa, requests are resolved in order of entry while places last, and payment comes before the places are assigned. The money isn't refunded if the declaration later fails.

How much is the tourist tax on a holiday rental in Ibiza?

Two euros per person per night in high season, under the tariff in article 13 of Llei 2/2016. A 75% reduction applies in low season, defined as 1 November to 30 April, bringing it to 50 cents, and a further 50% reduction applies from the ninth night of any stay longer than eight nights in the same property. Guests under 16 are exempt. The host collects the tax and files it electronically with ATIB.

What are the fines for illegal tourist letting in Ibiza?

They come from two directions. Under article 123 of Llei 8/2012, very serious infringements run from €50,001 to €500,000, and marketing a dwelling whose typology doesn't allow a declaration is very serious by definition. Separately, an ajuntament can sanction the unauthorised change of use at 50% to 100% of the building's value: the Ajuntament d'Eivissa issued one of €793,443.74 in June 2026. Owner, marketer and tenant are all liable.

Can you rent out an apartment in Ibiza on Airbnb?

No. Tourist letting in multi-family residential buildings is not permitted on the island of Ibiza, and the Balearic prohibition on new declarations for dwellings under horizontal property, in force since April 2025, closes the door across the archipelago. Terraced and semi-detached houses are treated differently and can qualify. For an apartment, the lawful options are a stay of more than thirty nights or a season let under ordinary tenancy law.

Last verified: July 2026. Every ordinance, tax rate, state law, and contact detail in this guide links to or comes from its official source.