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

Madrid short-term rental rules in 2026, including why Plan RESIDE closed the historic centre to tourist flats, what a licence takes now, and the tax.

Madrid, Spain

Réponse rapide : les locations de courte durée sont-elles légales à Madrid ?

Only in a narrow set of buildings. Since September 2025, Madrid's Plan RESIDE bars tourist flats from residential buildings anywhere inside the historic centre, on every floor. Elsewhere in the city a flat needs its own independent street entrance, a municipal licence, and since April 2026 the express approval of the owners' community.

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Do you own a flat in Madrid and you're weighing whether to put it on Airbnb or Vrbo? Well, the good news is that Madrid never banned short-term rentals outright, so the licence still exists and just under a thousand of them have been granted across the city. Unfortunately, the list of buildings that can ever get that licence has been shrinking for two years now, and if your flat sits in an ordinary residential block inside the historic centre, it came off that list in September 2025.

That's not a soft restriction either. Under article 7.6.3 bis of the Plan General's urban planning norms, published in the regional gazette on 22 September 2025 as the piece of Plan RESIDE that does the real work, hospedaje use in a building of existing residential use inside the Centro Histórico planning area "no se admite su implantación en ninguna de las plantas del edificio". Not the ground floor, not the top floor, not any floor. Anywhere else in the city, a tourist flat sitting inside a residential building has to have its own independent entrance straight from the street, which most Madrid flats simply don't have. The city's own list of licensed tourist dwellings shows where that leaves the market: 997 granted licences covering 1,405 units, against the roughly 16,100 tourist flats the council says are operating.

This guide covers the city of Madrid, inside the Comunidad de Madrid, and both administrations get a say over the same flat. So let's walk through what it actually takes to do this properly: which buildings still qualify after Plan RESIDE, the two permissions you need and why one is worthless without the other, the documents the region started demanding in April 2026, the tax that attaches to a stay, and how hard any of it gets enforced. Every figure below comes from the city's, the region'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 on any of it, run the property through BNBCalc first.

Starting a Short-Term Rental Business in Madrid

Before the numbers matter, though, your address has to pass a test that most Madrid addresses now fail. And the reason people get this wrong is that two different administrations regulate the same flat, so it's easy to clear one and assume you're done.

The Comunidad de Madrid registers you as a tourist accommodation business. The Ayuntamiento de Madrid decides whether hospedaje is a permitted use at that specific address, which is a planning question rather than a tourism one. Neither substitutes for the other. Spain's own property-registry authority said as much in a resolution of 17 July 2025 that upheld a Madrid registrar for refusing a rental registration number where no municipal licence had been produced, since running a tourist dwelling here needs "tanto la inscripción en el registro autonómico... como el otorgamiento de licencia municipal". So the planning question comes first, because failing it makes everything after it moot.

Until 2025 that question was governed by the Plan Especial de Hospedaje approved in March 2019, which drew three concentric rings around the centre and let a tourist flat share a residential building in rings one and two as long as it had independent access. That plan is history. Plan RESIDE, the modification of the General Plan for the protection of residential use, took effect when its urban planning norms were published on 22 September 2025 and collapsed the three rings into two zones, the historic centre and everywhere else.

Inside the historic centre, which the plan defines as the Área de Planeamiento Específico 00.01 and which reaches well beyond the Centro district, the position is now this:

  • Residential buildings are closed to tourist flats on every floor. Article 7.6.3 bis.10.b) is one line long and admits no exception, so the old independent-access workaround no longer buys you anything there.
  • A whole building given over to tourist use is allowed only in narrow circumstances. Under article 7.6.3 bis.8.b), it has to be a building catalogued at protection level 3, and the restoration and rehabilitation works have to bring the building's habitability, safety, accessibility and appearance back up to standard.
  • That building licence self-destructs after fifteen years. The text says the activity licence "perderá su vigencia sin necesidad de declaración expresa" once fifteen years have passed since it was granted, and the building returns to collective residential use. Both conditions get written into the licence and recorded at the Land Registry, so a buyer years later can't miss them.
  • Empty plots and uncatalogued buildings are simply prohibited, and the Colonias Históricas get the strictest prohibition level in the code.

Outside the historic centre things are looser, yet not by as much as owners hope. Article 7.6.3.4 of the same norms says that premises inside a residential building, whatever their form and whatever floor they sit on, "contarán siempre con acceso independiente". A flat reached through the shared portal, up the neighbours' staircase, in the neighbours' lift, doesn't qualify and can't be made to qualify without structural work most communities would never approve.

Already-licensed flats survive all of this, mind you. The plan defines "uso existente" as a use implanted, or pending implantation, under a valid urban title granted before the modification came into force, which is why 1,405 units remain legal today. That's also why the only reliable way into this market now is to buy a flat that already carries the licence rather than to create a new one. Keep in mind that the licence attaches to the property and its conditions, so before you pay a premium for one, check the address against the city's published list and confirm the licence covers the unit you're actually buying.

If your flat doesn't qualify, the honest alternatives are unglamorous but real. Letting for a season or for months at a time falls outside the tourist regime entirely and under ordinary Spanish tenancy law, which is where a lot of former Airbnb stock in Madrid has gone. Beyond that, every other municipality in the region writes its own planning rules, so the Plan RESIDE wall is a Madrid-city wall rather than a Comunidad de Madrid one.

Short-Term Rental Licensing Requirement in Madrid

Assuming your address does clear that planning test and you're able to move forward, there are still two separate permissions to win, and getting them in the wrong order wastes money. The municipal title comes first, because the regional filing asks for its number.

On the city side you need a licencia urbanística de actividad, granted under Ordenanza 6/2022, de 26 de abril, de Licencias y Declaraciones Responsables Urbanísticas and processed by the Agencia de Actividades. Madrid froze these licences outright from 25 April 2024 while Plan RESIDE was being drafted, alongside a sanction escalator of 30,001 euros for a first breach, 60,001 for a second and 100,001 for a third. The freeze ended when the plan took effect, and the city's licence file records resolutions as recent as 23 June 2026, so the counter is open again for addresses that conform.

The city charges for the procedure through the Tasa por Prestación de Servicios Urbanísticos, set by Ordenanza Fiscal 10/2023, de 22 de diciembre. You self-assess it and pay at the moment you apply, and the council checks the figure and adjusts it when the file closes. There's no single published headline number, since the amount moves with the works budget and the procedure you're in, so budget from your architect's estimate rather than from a round figure you read somewhere.

On the regional side you file a declaración responsable de inicio de actividad with the Dirección General de Turismo. Decreto 27/2026, de 25 de marzo, which rewrote much of the 2014 tourist-accommodation decree and entered into force on 26 April 2026, made that filing electronic only, through the region's sede electrónica. Once it's in, the dwelling gets inscribed in the Registro de Empresas Turísticas and receives its VT registration number. Filing costs nothing; the CIVUT technician who has to inspect the flat first does not work for free.

Three things in that 2026 decree changed the shape of the deal, and all three are worth taking seriously:

  • Your neighbours now hold a veto. Article 17 bis requires you to declare that the community of owners has approved your request, which follows the Ley de Propiedad Horizontal as amended by Ley Orgánica 1/2025 with effect from 3 April 2025. The approval needs three-fifths of owners representing three-fifths of participation quotas, and the same meeting can load up to 20% of extra common expenses onto your flat.
  • Publicly protected housing is out, permanently. Article 17 ter says a dwelling under any public protection regime cannot be a vivienda de uso turístico, full stop.
  • A whole building in one pair of hands stops being a set of flats. Where 100% of the tourist dwellings in a building or stairwell belong to the same operator, article 17 ter applies the tourist apartment rules instead, which are considerably heavier.

One old restriction has quietly gone, and it's the one people still repeat. The five-day minimum booking that the 2014 decree once imposed no longer exists, because article 17 was rewritten from scratch and the new text contains nothing of the sort. Madrid also has no cap on nights per year, so the constraint here is the building, never the calendar.

Timing is reasonable once you're in the system. The region has a maximum of six months to notify a resolution declaring that you can't continue, and the same six-month ceiling applies to a request for a dispensation from one of the minimum requirements under article 7. Municipalities also gained an explicit power in article 17 ter to cap the number of tourist dwellings per building, zone or period, so do check whether Madrid has used it by the time you apply.

Required Documents for Madrid Short-Term Rentals

Since that regional filing is a declaration rather than an application, the burden then sits on you to hold the evidence, and an inspector can ask for any of it later. Article 17 bis of the decree lists what the declaration itself must state:

  • Identification and contact details for the holder of the activity, plus the fiscal or registered address.
  • The number of bedrooms, the total number of guest places, and contact details for the dwelling.
  • The number and date of the municipal urban planning title, which is the licence the Agencia de Actividades issued.
  • A certificate that the building's constitutive title or community statutes contain no express prohibition on tourist accommodation.
  • A certificate that the community of owners has approved your request to run the activity.
  • A declaration that the dwelling is not under any public protection regime.
  • A declaration that you hold every other sectoral and municipal permit that applies.
  • A declaration that you hold the CIVUT.

That last one is the document that trips people up, because it needs a visit. The certificado de idoneidad para vivienda de uso turístico is issued by a competent technician only after an on-site inspection, and it has to stay available to guests afterwards. Under article 17 quáter the technician signs off heating plus hot and cold running water, blackout and adequate ventilation in the bedrooms and living room, light and ventilation in the kitchen, ventilation in every bathroom, a fire extinguisher within fifteen metres of the exit door, signage marking that exit, and a visible evacuation plan.

Then there's the flat itself. Article 18 now sets minimum useful floor areas, and they're strict enough to disqualify a lot of small central studios: twelve square metres for a bedroom, five for a kitchen, ten for a living-dining room or fourteen where the kitchen is integrated into it, and one and a half for a bathroom with a floor-to-ceiling height of at least 2.2 metres. Capacity runs off the same arithmetic. A dwelling of 25.5 to 40 useful square metres takes up to four people across at least two habitable rooms, and every additional twelve square metres, with one more independent habitable room, buys you two more places. Two convertible beds in the living room are allowed, though they count toward the maximum rather than sitting outside it.

A few more things have to be physically present before your first guest arrives:

  • The placa distintiva at the entrance door, in the model the decree sets out.
  • An evacuation plan of the building and the dwelling, on the door of the flat, which is where article 18.5 now specifies it.
  • A 24-hour contact number for incidents and queries.
  • A sign with emergency and health service numbers, in Spanish and English at minimum.
  • Official hojas de reclamación, the complaint forms, available to guests.
  • Bed, table and bath linen, crockery, cutlery, glassware and kitchen equipment, since the flat has to be let ready for immediate use.

Existing hosts get breathing room on the physical requirements, but not forever. The decree's single transitional provision gives dwellings that were already operating three years from entry into force, so until 26 April 2029, to comply with the equipment, capacity and CIVUT articles. Be aware that the clock disappears the moment you carry out a substantial refurbishment, at which point the new standards apply immediately.

Madrid Short-Term Rental Taxes

Getting the paperwork right is one thing, and what you keep afterwards is another. Madrid is unusually light here, and that's the one genuinely encouraging part of this guide.

ChargeRateCollected by
Tourist or overnight-stay taxNoneNeither the city nor the region levies one
IRPF (resident owners)Ordinary income tax on rental incomeAgencia Tributaria (AEAT)
IRNR (non-resident owners)19% for EU, Iceland, Norway and Liechtenstein residents, 24% for everyone elseAgencia Tributaria (AEAT)
IVAExempt without hotel services, 10% with themAgencia Tributaria (AEAT)
IBI (annual property tax)Set each year by the city's fiscal ordinanceAyuntamiento de Madrid
Tasa por Prestación de Servicios UrbanísticosSelf-assessed on the licence procedureAyuntamiento de Madrid

Start with the row that isn't there. Madrid charges no per-night tourist tax at all, because Ley 3/2021, de 22 de diciembre abolished every one of the Comunidad de Madrid's own taxes with effect from 1 January 2022, leaving the region without a single one to build a tourist levy on. The city has no municipal equivalent either. That's the legal position as of July 2026, though a tax that doesn't exist is easier to create than an existing one is to remove, so I wouldn't underwrite a twenty-year hold on its permanent absence.

Income tax is where the real money goes. AEAT's guidance on tourist apartment lettings treats the income as rendimientos del capital inmobiliario by default, and it only becomes economic activity income if you provide hotel-type services or employ at least one person full time on a labour contract. The line between the two is narrower than it sounds. Reception and permanent guest attention, periodic cleaning and linen changes during a stay, laundry and luggage storage all count as hotel services. Cleaning and changing the linen only at check-in and check-out does not.

That same line decides your IVA position. Let the flat without hotel services and the rental is exempt from IVA. Add them and it becomes taxable at the reduced 10% rate that applies to hotel establishments. Most single-flat operators land on the exempt side, though a management company running reception-style services on your behalf can drag you across it, so make sure you know exactly what your manager is providing in your name.

Foreign owners have their own regime. Non-resident income tax runs at 19% for residents of the EU, Iceland, Norway and Liechtenstein, who can deduct expenses directly linked to the Spanish letting, and at 24% of gross with no deductions for everyone else. British owners moved into that second band after Brexit, and the difference is larger than the five points suggest once mortgage interest, community fees and IBI stop being deductible. You file Modelo 210, quarterly in the first twenty days of April, July, October and January where there's tax to pay.

Spain Wide Short-Term Rental Rules

Those tax rules are national, and so is a growing share of everything else that governs a Madrid listing. Three national layers now sit on top of the city and the region, and one of them has been in flux all year.

The first is the one that reaches into your building. Article 7.3 of the Ley de Propiedad Horizontal, added by Ley Orgánica 1/2025 and in force since 3 April 2025, requires express community approval before an owner puts a flat into tourist use, on the three-fifths double majority set by article 17.12. The Tribunal Supremo had already got there in two judgments of 3 October 2024 confirming that the same majority can prohibit tourist letting outright, and the region's own 2026 decree recites both. Approvals aren't retroactive, which protects flats already operating, yet it also means a community that votes tomorrow can stop the next owner cold.

The second is guest reporting, and it's the one hosts most often forget. Real Decreto 933/2021 obliges 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. Remember that this applies to you personally even when a platform files its own return, and it's the sort of breach an inspection finds instantly.

The third layer is the national registry, and here the ground genuinely moved in 2026. Real Decreto 1312/2024 created the Registro Único de Arrendamientos and the Ventanilla Única Digital, and from 1 July 2025 platforms were checking for a national registration number. Then the Tribunal Supremo, in sentencia 629/2026 of 21 May 2026, annulled the registration procedure itself along with articles 5, 6, 8, 9, 10 and parts of others, on an action brought by two Catalan tourist-apartment associations. The single digital window and the platforms' monthly data-transmission duty survived; the mandatory national number did not. Meanwhile Regulation (EU) 2024/1028 has applied since 20 May 2026 and expects exactly such a number, verified and displayed by platforms, with authorities able to demand removal of non-compliant listings. As of July 2026 I couldn't find a settled replacement protocol published by the housing ministry, so treat the national number as unresolved and treat your Comunidad de Madrid VT number as the one that matters.

None of that has slowed the enforcement arm of the Spanish state. The consumer affairs ministry obtained the removal of roughly 65,000 Airbnb listings by 30 July 2025 and reported a further 54,728 for carrying no registration number, then on 15 December 2025 fined Airbnb 64,055,311 euros over 65,122 adverts, with separate penalties for obstructing the investigation and for breaching provisional measures. When the platform itself is exposed on that scale, it stops being a passive host of your listing.

Does Madrid Strictly Enforce STR Rules?

Yes, and unlike the national picture the local one hasn't wobbled. Madrid enforces on two fronts at once, which is what makes an illegal flat here expensive rather than merely risky.

The regional front carries the bigger headline number. Operating tourist accommodation without the required declaración responsable is a very serious infringement under article 59.a) of the Ley 1/1999 de Ordenación del Turismo de la Comunidad de Madrid, and article 61 puts very serious infringements in a band of 30,001 to 300,000 euros. Serious ones run from 3,001 to 30,000, minor ones up to 3,000. On top of the money, the same article allows suspension or closure of the establishment for up to six months for a serious breach and up to five years for a very serious one, with definitive closure available in the worst cases.

The municipal front is the one that actually knocks on the door. The Agencia de Actividades runs inspections and the disciplinary files that follow, and Madrid escalates rather than repeats: 30,001 euros for a first breach, 60,001 for a second, 100,001 for a third, with 183 sanctions of 30,000 euros already imposed by the time the plan reached its first approval in December 2024. The council also approved its first Plan de Inspección Urbanística covering 2024 and 2025 and named tourist dwellings as a preferential line of action. That same note logs 4,986 complaints in 2023, 1,454 disciplinary files opened and 1,968 inspections carried out, a 17% rise on the year before. Just over half of those complaints came from residents and neighbourhood associations, which tells you how these cases usually start.

None of this is new for Madrid, either. Back in the campaign that ran from August 2018 to February 2019 the city inspected 11,936 dwellings, opened 1,729 disciplinary files and issued 502 cease orders, then hired 22 interim staff to keep going. Set 1,405 legal units against 16,100 operating flats and you can see both what enforcement has achieved and how much of the market still sits outside the law.

One caveat is worth flagging honestly, because it cuts the other way. Spanish legal press reported through early 2026 that the Tribunal Superior de Justicia de Madrid annulled a series of 30,001 euro municipal fines on the ground that the council had classified a compatible-but-unauthorised use as an incompatible one. I couldn't open the judgments themselves from an official court source, so I'm not treating that as established. What I'd take from it is narrower and safer: the fines are real, the appeals are real, and neither changes the fact that an unlicensed flat in a residential building in the centre has no route to becoming legal.

How to Start a Short-Term Rental Business in Madrid

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

  1. Locate the address on the planning map before anything else. Inside the APE 00.01 Centro Histórico, a flat in a residential building can't be licensed on any floor, so if that's your property, stop here and price a seasonal or long-term let instead.
  2. Check for independent street access. Outside the historic centre this is the gate. If guests would use the shared portal, staircase or lift, the flat doesn't qualify as it stands.
  3. Read the community's constitutive title and statutes. An express prohibition ends the plan, and you'll be certifying its absence in writing.
  4. Get the community vote on the agenda. You need three-fifths of owners representing three-fifths of quotas, and expect the same meeting to consider adding up to 20% to your share of common expenses.
  5. Confirm the flat isn't publicly protected housing, which is an absolute bar with no dispensation available.
  6. Measure the rooms against the 2026 minimums before hiring anyone. Twelve square metres per bedroom, ten or fourteen for the living-dining room, five for the kitchen, and capacity that starts at four people for 25.5 to 40 useful square metres.
  7. Apply to the Agencia de Actividades for the licencia urbanística de actividad, and self-assess the Tasa por Prestación de Servicios Urbanísticos when you file.
  8. Commission the CIVUT. The technician inspects in person and certifies heating, water, ventilation, blackout, the extinguisher within fifteen metres of the exit, signage and the evacuation plan.
  9. File the declaración responsable electronically with the Dirección General de Turismo, quoting the municipal licence number and date, then collect your VT number from the Registro de Empresas Turísticas.
  10. Set up the guest-reporting workflow before your first booking, since the 24-hour deadline under Real Decreto 933/2021 starts running the moment a reservation is made.
  11. Mount the plaque, the door evacuation plan, the emergency-number sign and the complaint forms, and put the permanent contact number in the listing.

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

Whichever of those steps you get stuck on, knowing which administration owns the question saves a genuinely irritating amount of time, because the two of them will each tell you the other one handles it.

Planning, licences, inspections and fines

The Agencia de Actividades is the Ayuntamiento's autonomous body for activity licences, declarations, inspections and disciplinary files. It's the office that decides whether hospedaje is permitted at your address, and the office that opens a file if it isn't.

  • Address: Calle Bustamante 16, 28045 Madrid
  • Phone: 010 from inside the municipality, or 914 800 010 from outside
  • Hours: Monday to Friday, 08:30 to 14:00
  • Note: urban planning information and consultation of disciplinary files are by appointment only

Tourist registration and the VT number

The Dirección General de Turismo of the Comunidad de Madrid receives the declaración responsable and maintains the Registro de Empresas Turísticas. Every step of that procedure is electronic only since April 2026, so the sede electrónica is the working channel rather than a counter.

Tax

The Agencia Tributaria (AEAT) handles IRPF, IRNR and IVA. Its basic tax information line is 91 554 87 70, and the tourist-letting guidance pages linked above set out the capital-income and economic-activity boundary in more detail than any phone call will.

Local taxes are a different door again. IBI and the urban services fee belong to the Ayuntamiento's own tax agency, not to AEAT, so they're two separate filing habits to keep.

Checking an address, or reporting one

The council publishes its full list of licensed tourist dwellings, address by address, from the Viviendas de Uso Turístico page, alongside a map service on the Geoportal. It cuts both ways, of course. You can verify a seller's claim before you buy, and any neighbour can verify yours before they complain.

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

Because that list is public, the gap between 1,405 legal units and 16,100 operating flats is something anyone can see, and it shapes how hosts here talk. What follows is my reading of the recurring themes from public discussion and industry positions rather than any kind of survey, so do weigh it accordingly.

  • Foreign investors have largely stopped treating Madrid as an entry market. The thing most people want, an entire furnished flat let by the night in a central residential building, is the exact thing Plan RESIDE removed, and no amount of structuring gets around a planning prohibition. Conversations that stay in Spain tend to move to seasonal lets or to smaller cities.
  • The community vote is the change people underestimate most. Owners who cleared the planning and tourism hurdles now describe losing on a neighbours' vote instead, and since the same three-fifths majority can also add 20% to your common expenses, the meeting has become a negotiation rather than a formality.
  • Licensed owners are the quiet winners. A finite pool of 1,405 units, a plan that adds almost none, and a city with Madrid's visitor numbers is a scarcity story, and I'd expect that to keep showing up in what a licensed flat sells for.
  • Almost nobody argues any more that the rules go unenforced. That debate ended somewhere between the council's escalating fines and a 64 million euro penalty on Airbnb. The argument now is about whether the rules are fair, which is a different conversation entirely.

Take the second point seriously if you're modelling a purchase, because it's the one risk that isn't in any ordinance and can't be researched from a desk. Everything else here you can verify in an afternoon. Your neighbours' intentions you cannot.

If you're weighing a Madrid flat against markets where an entire unit can still legally go on Airbnb, it's worth putting real numbers next to the legal picture, and the Madrid market shows what the city's listings are earning before any of these rules are applied to your specific address. Then run the same property through BNBCalc on a seasonal-letting assumption and compare the two, because for most flats inside the M-30 that's the comparison that actually decides it.

Frequently Asked Questions

Can you legally run an Airbnb in Madrid in 2026?

Only in a small and shrinking set of buildings. Since 22 September 2025, Madrid's Plan RESIDE bars tourist accommodation from residential buildings anywhere inside the APE 00.01 Centro Histórico, on every floor without exception. Outside that area a tourist flat inside a residential building must have its own independent entrance from the street. Flats licensed before the plan took effect keep their licences, which is why roughly 1,405 legal units remain across the city.

What licences does a Madrid tourist flat need?

Two, from two different administrations. The Ayuntamiento de Madrid grants a licencia urbanística de actividad under Ordenanza 6/2022, processed by the Agencia de Actividades, and it decides whether tourist accommodation is a permitted use at that address. The Comunidad de Madrid then receives a declaración responsable and inscribes the dwelling in the Registro de Empresas Turísticas, issuing a VT number. Spain's property-registry authority confirmed in July 2025 that a regional registration alone is not enough.

Do neighbours have to approve a tourist flat in Madrid?

Yes, since 3 April 2025. Article 7.3 of the Ley de Propiedad Horizontal, as amended by Ley Orgánica 1/2025, requires the express approval of the community of owners before a flat is put into tourist use, carried by three-fifths of owners representing three-fifths of participation quotas. The community can also raise that flat's share of common expenses by up to 20%. From April 2026 the Comunidad de Madrid requires a certificate of that approval in the tourism filing.

Is there a tourist tax on short-term rentals in Madrid?

No. Neither the Comunidad de Madrid nor the city of Madrid levies a tourist or overnight-stay tax, and the region abolished all of its own taxes under Ley 3/2021 with effect from 1 January 2022. What you do pay is income tax on the rental income, which for non-resident owners means 19% for EU, Icelandic, Norwegian and Liechtenstein residents with expenses deductible and 24% of gross for everyone else, filed on Modelo 210.

What are the fines for running an unlicensed tourist flat in Madrid?

They stack from two directions. The Comunidad de Madrid treats operating without the required declaración responsable as a very serious infringement under Ley 1/1999, carrying 30,001 to 300,000 euros plus closure of up to five years. Separately the Ayuntamiento escalates its own planning sanctions at 30,001 euros for a first breach, 60,001 for a second and 100,001 for a third, and it had already imposed 183 sanctions of 30,000 euros by late 2024.

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

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Disclaimer: This article is for informational purposes only and not legal advice. Regulations could have changed since this article was published. Check local zoning authorities and consult a legal professional before making any decisions.

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