You can no longer simply rent out your second residence as a holiday home in the Costa Blanca. On the one hand, there is legislation concerning the provision of tourist services, including the letting of holiday homes (Vivienda or Apartamento Turístico). On the other hand, you obviously have to pay taxes on your rental income. This article discusses the registration requirement of renting out a holiday home in the Comunidad Valenciana.
When do you rent out your second residence as a holiday home?
The Decreto 92/2009 regulates tourist accommodation. Offering a holiday home is a tourist service when the following conditions are met.
- Tenants pay for the use of the property.
- The property is available immediately.
- The purpose of the rental is touristy.
- The property is rented out on a regular basis.
Tourist purpose is compared to residential tenancy. If the tenants' stay is permanent or long-term, there is no tourist purpose. This is usually a rental period of 1-2 months.
In the case of permament, it is residential rental. If it involves a long-term period (e.g. seasonal rental), it is common rent.
However, a short stay for recreational purposes often has a tourist purpose. The tenant's intention is therefore the criterion.
What is rental on a 'regular basis'?
There must also be rental 'on a regular basis'. This is presumed if any of the situations below apply to you.
- You will work with a tour operator, rental agency or tourism service provider.
- The property will be advertised either online or offline.
- Hotel services are provided.
What is the registration requirement?
Tourist stays should be registered in the Registro de Turismo. If you rent out between 1 - 4 holiday homes, you are required to register as a particular. From 5 holiday stays, you are a company.
The holiday home registration number should be used in all your communications regarding the rental of the property.
Update: since 8 July 2018, you also have a ´visto bueno´ from the local municipality is required. This is a certificate in which the municipality establishes that your property does meet all standards. In addition, based on its urban planning powers, municipality can formulate its own rules on properties rented out to tourists.
How to register?
Registering is quite simple. You fill in this form in and delivers it to the Registro del Servicio Territorial de Turismo at Alicante, Valencia or Castellón.
Are there any other commitments?
Once registered, your property will have to meet quality standards. Also, you will not be allowed to ask for a deposit higher than 250 euros, unless the tenant explicitly agrees to a higher amount. Finally, it is advisable to inform your insurance company about your rental activities. After all, the insurer may not cover damages caused by tenants.