Spain has officially laid down new regulations concerning short-term rentals, marking its position as the first country within the European Union to implement the European regulation establishing the obligation for member states to create a rental information system. According to the Boletín Oficial del Estado (BOE), these rules are to take effect following the conclusion of the transitional period on July 1, 2025, which provides both businesses and government administrations the time needed to adapt to these new regulations.
Isabel Rodríguez, the Minister of Housing and Urban Agenda, committed to launching this initiative well before the European regulation's deadline of the end of 2026. This new decree includes specific obligations for acquiring registration numbers and collecting data about short-term rental properties across Spain.
The goal is straightforward: establish a United Registry of Rentals along with the Digital Single Window. This initiative serves as the digital interface for transferring data between online rental platforms and the relevant authorities, ensuring proper oversight of holiday rentals, seasonal rentals, and any other properties leased for short-term stays.
Property owners will be required to obtain registration numbers, provide necessary information, and make any updates requisite when circumstances change. Online platforms must also adopt measures to guarantee compliance with these regulations, particularly by ensuring rental listings include the assigned registration number, which should be easily visible.
Applications for these registration numbers will take place via the electronic headquarters of the Registry College or the competent Property Registry. This will involve providing specific property details such as its unique registration code and maximum guest capacity.
On top of these new rental regulations, the Spanish government also approved another important economic measure: a new tax on major energy companies. Released following the last Council of Ministers meeting of the year, this tax is set to be valid from January 1, 2025, but it still requires parliamentary approval from Congress. The new tax reflects discussions among various political groups as the government worked to design this updated fiscal framework.
Key to this new tax is its provision for companies investing strategically—particularly those aiming to promote renewable energy projects. Investments characterized as pivotal for ecological transition and decarbonization can lead to significant tax reductions, underscoring Spain's commitment to sustainability.
Notably, this new tax rates 1.2% on the revenue of energy companies earning over one billion euros, distinguishing it from earlier versions which were temporary. The government intends to convert this temporary measure to be more permanent and aligned with Spain's broader energy policies.
The BOE outlines strategic investments eligible for tax deductions. These include initiatives like hydrogen production and waste conversion projects—vital for advancing Spain’s green technology agenda. Investments need to be certified by the Ministry of Ecological Transition to qualify for tax deductions under the new law.
Another legislative update is reflected by the approval of agricultural measures impacting sectors impacted by weather events, demonstrating governmental responsiveness to crises.
Overall, the changes encapsulated in the BOE highlight Spain's proactive stance toward both housing regulations and energy transformation, aligning with global efforts to manage short-term rental markets and transition to sustainable energy solutions.
