| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes — Vivienda Vacacional (VV) regional licence and Spanish National registration number (NRUA) required. |
| Tax Rate | Canary Islands IGIC is 7% (reduced rate for accommodation). Income tax is 19% for EU residents or 24% for non-EU residents. |
| Night / Day Cap | No nightly cap. |
| Minimum Stay | None. |
| Permit Fee | Licence application and administrative fees apply. |
| Penalties | Severe administrative fines up to €150,000 for operating without a licence, listing on platforms without a verified number, or exceeding local density |
| Primary Residence Required | No |
| Occupancy Limit | Max 2 people per bedroom plus 2 in common areas, capped by the property's certificate of occupancy (cédula de habitabilidad). |
Short-term rentals in Canary Islands (Region), Canary Islands are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — Vivienda Vacacional (VV) regional licence and Spanish National registration number (NRUA) required.. The associated permit fees are Licence application and administrative fees apply..
Short-term rental operators in Canary Islands (Region) should be aware of these tax obligations: Canary Islands IGIC is 7% (reduced rate for accommodation). Income tax is 19% for EU residents or 24% for non-EU residents.. Yes — must register for Canary Islands IGIC tax (similar to VAT) and report rental income..
Key operational rules for vacation rental hosts in Canary Islands (Region) include: Primary residence requirement: No. Rental day cap: No nightly cap.. Occupancy limit: Max 2 people per bedroom plus 2 in common areas, capped by the property's certificate of occupancy (cédula de habitabili. Minimum stay: None..
Zoning considerations for short-term rentals in Canary Islands (Region): The Ley de Ordenación Sostenible (December 2025) imposes a five-year freeze on new VV licences. Restricts short-term let density to a maximum of 10% of total residential space in any municipality. New. Density rules: Capped at 10% of the total residential built area in any municipality, with local councils having the authority to set even lower caps.. Insurance: Yes — public liability insurance required..
Hosts who fail to comply with Canary Islands (Region)'s short-term rental regulations may face enforcement action. Severe administrative fines up to €150,000 for operating without a licence, listing on platforms without a verified number, or exceeding local density caps..
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Canary Islands (Region): Platforms must verify and display registration numbers and share booking/occupancy data with tax authorities..
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Canary Islands (Region) but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Stringent safety requirements (fire extinguishers, first aid kits, emergency signage) must be maintained inside the property.
Yes. Canary Islands (Region) requires the following for short-term rental operation: Yes — Vivienda Vacacional (VV) regional licence and Spanish National registration number (NRUA) required..
Short-term rental hosts in Canary Islands (Region) are subject to the following tax obligations: Canary Islands IGIC is 7% (reduced rate for accommodation). Income tax is 19% for EU residents or 24% for non-EU residents..
Hosts who operate without proper permits in Canary Islands (Region) may face enforcement. Severe administrative fines up to €150,000 for operating without a licence, listing on platforms without a verified number, or exceeding local density caps..
The regional government passed a sweeping tourist accommodation freeze to curb rising rents and protect local communities across Tenerife, Gran Canaria, Lanzarote, and Fuerteventura.
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