| Rule | Details |
|---|---|
| Regulatory Status | Prohibited in most/all zones |
| Permit / License Required | Yes — ETV license required; residential zones: moratorium on new licenses since 2018 |
| Tax Rate | Spain IVA 10% + Balearic Ecotax €0.25–€4/person/night |
| Night / Day Cap | Banned in residential zones; licensed tourist zones only |
| Permit Fee | ETV license fee (lottery for limited slots) |
| Penalties | Up to €400,000 |
| Primary Residence Required | No |
| Occupancy Limit | Per unit |
Short-term rental operations are largely prohibited in Mallorca, Balearic Islands as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — ETV license required; residential zones: moratorium on new licenses since 2018. The associated permit fees are ETV license fee (lottery for limited slots).
Short-term rental operators in Mallorca should be aware of these tax obligations: Spain IVA 10% + Balearic Ecotax €0.25–€4/person/night.
Key operational rules for vacation rental hosts in Mallorca include: Primary residence requirement: No. Rental day cap: Banned in residential zones; licensed tourist zones only. Occupancy limit: Per unit.
Zoning considerations for short-term rentals in Mallorca: Residential zones: closed to new licenses; tourist zones only. Density rules: Moratorium on new residential zone licenses since 2018.
Hosts who fail to comply with Mallorca's short-term rental regulations may face enforcement action. Up to €400,000.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Mallorca: Yes — platform obligations.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗No, Airbnb and short-term rentals are currently prohibited in most or all zones in Mallorca. Balearic Islands moratorium on new STR licenses in residential zones since 2018. ETV license required. Limited slots via lottery for tourist zones. Heaviest STR crackdown in Spain.
Yes. Mallorca requires the following for short-term rental operation: Yes — ETV license required; residential zones: moratorium on new licenses since 2018.
Short-term rental hosts in Mallorca are subject to the following tax obligations: Spain IVA 10% + Balearic Ecotax €0.25–€4/person/night.
Hosts who operate without proper permits in Mallorca may face enforcement. Up to €400,000.
Residential zone STR ban via moratorium since 2018; ETV license lottery for tourist zones; €400,000 fines.
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