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San Sebastián

Basque Country · Spain
Restricted
Last updated: 2026-06-27  ·  Last verified: 2026-07-04  ·  Region: International

At a Glance — San Sebastián Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredYes — Basque Country registry license and Spanish National registration number (NRUA) required.
Tax RateStandard Basque Country income tax rates apply to rental returns.
Night / Day CapNo nightly cap.
Minimum StayNone.
Permit FeeRegistry application fees apply.
PenaltiesFines, listing removal, and license revocation for operating in saturated zones or without first-floor compliance.
Primary Residence RequiredNo
Occupancy LimitCapped by building capacity certificates.
Browse all 18 STR regulations in Spain →

San Sebastián Airbnb & Vacation Rental Regulation Overview

San Sebastián Short-Term Rental Regulations Overview

Short-term rentals in San Sebastián, Basque Country 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 — Basque Country registry license and Spanish National registration number (NRUA) required.. The associated permit fees are Registry application fees apply..

Tax Requirements for Airbnb Hosts in San Sebastián

Short-term rental operators in San Sebastián should be aware of these tax obligations: Standard Basque Country income tax rates apply to rental returns.. Yes — must report rental income to Basque tax authorities..

Hosting Rules and Restrictions in San Sebastián

Key operational rules for vacation rental hosts in San Sebastián include: Primary residence requirement: No. Rental day cap: No nightly cap.. Occupancy limit: Capped by building capacity certificates.. Minimum stay: None..

Zoning and Location Requirements in San Sebastián

Zoning considerations for short-term rentals in San Sebastián: Operates under a strict zone-based quota system. New tourist apartments are banned in designated 'saturated zones' (like the Old Town). In standard residential zones, STRs are restricted to the first . Density rules: Strict caps on the percentage of tourist units permitted per block.. Insurance: Yes — liability insurance required..

Penalties for Non-Compliance in San Sebastián

Hosts who fail to comply with San Sebastián's short-term rental regulations may face enforcement action. Fines, listing removal, and license revocation for operating in saturated zones or without first-floor compliance..

Platform Obligations in San Sebastián

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in San Sebastián: Registration number must be displayed in all online advertisements..

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Yes — Basque Country registry license and Spanish National registration number (NRUA) required.
Tax Registration
Yes — must report rental income to Basque tax authorities.
Permit Fee
Registry application fees apply.
Primary Residence Rule
No
Night / Day Cap
No nightly cap.
Occupancy Limit
Capped by building capacity certificates.
Tax Rate
Standard Basque Country income tax rates apply to rental returns.
Zoning Restrictions
Operates under a strict zone-based quota system. New tourist apartments are banned in designated 'saturated zones' (like the Old Town). In standard residential zones, STRs are restricted to the first floor only.
Minimum Stay
None.
Density Rules
Strict caps on the percentage of tourist units permitted per block.
Insurance Required
Yes — liability insurance required.
Platform Obligations
Registration number must be displayed in all online advertisements.
Compliance Notes
Subject to Basque Country tourist accommodation safety and noise regulations.
Effective Date
San Sebastian local STR zoning active.
Key Notes
San Sebastian has some of the oldest and most restrictive STR zoning laws in Spain, designed to prevent the conversion of upper-floor apartments in residential buildings.
Penalties
Fines, listing removal, and license revocation for operating in saturated zones or without first-floor compliance.
Additional Context
Banned in the historic Old Town (Parte Vieja).
Sources
https://www.euskadi.eus/government-basque-country/tourism-registry/
Basque Country Government
City of Donostia-San Sebastian
Paton & Mayr
AirDNA
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in San Sebastián?

Airbnb and short-term rentals are legal in San Sebastián but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Subject to Basque Country tourist accommodation safety and noise regulations.

Do you need a permit for Airbnb in San Sebastián?

Yes. San Sebastián requires the following for short-term rental operation: Yes — Basque Country registry license and Spanish National registration number (NRUA) required..

What taxes apply to short-term rentals in San Sebastián?

Short-term rental hosts in San Sebastián are subject to the following tax obligations: Standard Basque Country income tax rates apply to rental returns..

What are the penalties for illegal Airbnb hosting in San Sebastián?

Hosts who operate without proper permits in San Sebastián may face enforcement. Fines, listing removal, and license revocation for operating in saturated zones or without first-floor compliance..

What are the key STR compliance requirements in San Sebastián?

San Sebastian has some of the oldest and most restrictive STR zoning laws in Spain, designed to prevent the conversion of upper-floor apartments in residential buildings.

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