Renting legally in Orihuela Costa: tourist licence, seasonal lets and tax (2026 guide)

Tourist licence · Seasonal lets · Guest registration · Non-resident tax · VAT · Community of owners

🗓️ Updated: 10 October 2026 🌐 Ce guide en français · Deze gids in het Nederlands

Orihuela Costa · Punta Prima · Playa Flamenca · La Zenia · Cabo Roig · Campoamor · Villamartín · Los Dolses · Los Altos · Torrevieja

🧭 Why this guide

In 2026, short-term rentals in Spain changed more than in the previous five years put together: a national register struck down by the courts, a new Valencian law, new tax deadlines for non-residents, compulsory approval from the community of owners, a planned 10% VAT and a reform of temporary lettings. Much of what circulates online is out of date or contradictory.

This guide brings together what actually applies to an owner in Orihuela Costa and Torrevieja, with references to the official texts. It is written by Casacare360, a concierge and property management company based in Orihuela Costa, specialised in fully legal tourist and seasonal rentals on the southern Costa Blanca. We apply these rules every day, on every booking, in the properties we manage.

⚡ News · October 2026: a decree awaiting approval

On 6 October 2026, the government adopted Real Decreto-ley 29/2026 (BOE of 7 October). Among other things, it provides for:

• 10% VAT on furnished lets of 30 nights or fewer from 1 December 2026;
• a reform of lettings longer than 31 days (a temporary tenancy with a justifiable reason for the stay);
• the option for municipalities in a stressed housing market to increase the IBI on tourist properties.

A decree-law must be approved by Congress within 30 working days of publication, otherwise it lapses. An almost identical first text (RDL 26/2026) was rejected on 2 October 2026. We explain each measure below and will update this page as soon as the vote takes place.

✅ Key points at a glance

• 10 nights or fewer for the same guest: tourist rental, tourist licence required.
• 11 nights or more: seasonal let, no tourist licence needed.
• NRA / NRUA number: struck down by the Tribunal Supremo. Only the Generalitat's tourist licence number still has to be displayed.
• Guest registration: compulsory for every rental, tourist or seasonal, within 24 hours.
• Community of owners: since 3 April 2025, any new tourist activity requires the community's express approval (3/5).
• Insurance: liability insurance covering the tourist activity is compulsory (Ley 3/2026).
• Non-resident tax (Modelo 210): 19% (EU/EEA) or 24% (other countries). 2026 rental income to be declared from 1 to 20 April 2027.
• 10% VAT: planned from 1 December 2026 for stays of 30 nights or fewer, subject to approval.

📏 1. Tourist rental or seasonal let: the 10-day rule

The Valencian tourism law (Ley 15/2018, amended by Decreto-ley 9/2024) defines a tourist property as one let « por un tiempo inferior o igual a 10 días, computados de forma continuada a un mismo arrendatario », that is, for 10 consecutive days or fewer to the same tenant.

The text refers to days, whereas bookings are counted in nights, and interpretations vary. We apply the most cautious reading, the one that leaves no room for doubt during an inspection:

• 1 to 10 nights: tourist rental, licence required;
• from 11 nights: seasonal let, outside the scope of the tourist licence.

A seasonal let is not a disguised tourist rental. The stay must have a genuine reason, and the authorities can reclassify a property advertised as a seasonal let but operated as a tourist rental. Our booking system applies these thresholds automatically, property by property.

🪪 2. The tourist licence (Registro de Turismo de la Comunitat Valenciana)

To let for 10 nights or fewer, the property must be entered in the Generalitat's Tourism Register, which issues a number in the format VT-XXXXXX-A. This number must appear on every listing, whether on Airbnb, Booking or your own website.

• Urban planning compatibility report (informe de compatibilidad urbanística): since Decreto-ley 9/2024, you first need a favourable report from the town hall confirming that tourist use is permitted at that address.
• Responsible declaration (declaración responsable): this is then filed with the Generalitat, together with the cadastral reference, the title deed, the NIE, the insurance certificate and, for a new activity, the express approval of the community of owners.
• Insurance: liability insurance is compulsory. Since Ley 3/2026 (July 2026), it must cover the tourist activity. A home insurance policy limited to residential use is no longer accepted.
• Validity: 5 years, renewable. Registrations made before August 2024 must be renewed by August 2029 at the latest, with an up-to-date planning report.
• Timescale: between the town hall and the Generalitat, allow several months, sometimes more than a year. It is best to start well before the target season.
• Selling the property: the licence is attached to the property and does not lapse automatically on sale. The new owner must, however, file a new responsible declaration, with a favourable planning report and, for purchases after 3 April 2025, the approval of the community of owners.

👉 Steps, real timescales and pitfalls to avoid: read our guide Tourist licence in Orihuela Costa and Torrevieja. Our administrative partner handles the complete application, from the town hall to registration, for around €550 in fees, depending on the case.

🏛️ 3. The NRA / NRUA number has been struck down: what is still required

Real Decreto 1312/2024 had created a national Registro Único de Arrendamientos, run by the land registries, and since 1 July 2025 required a number (known as the NRA or NRUA) on every short-term rental listing, whether tourist or seasonal.

In a judgment of 21 May 2026, published in the BOE on 26 June 2026, the Tribunal Supremo struck down this register: the State had no power to create it, as tourism falls under the autonomous regions. The articles setting up the procedure and the registration number were declared void. What remains in force:

• the Ventanilla Única Digital de Arrendamientos, the digital gateway through which platforms pass their data to the authorities, in line with EU Regulation 2024/1028;
• the regional tourist licence (VT-…), still required for tourist rentals and still to be displayed;
• guest registration with the Ministry of the Interior.

👉 In practice: a tourist property displays only its VT licence number. A property used exclusively for seasonal lets no longer has a registration number to display.

🏢 4. The community of owners: approval is now essential

Since 3 April 2025 (Ley Orgánica 1/2025, which amends the law on horizontal property), the balance of power has been reversed:

• New tourist activity: it requires the express approval of the community (comunidad de propietarios), voted by a majority of three fifths of the owners representing three fifths of the shares. Silence from the community no longer counts as approval.
• Activity carried on before 3 April 2025: it remains protected by the transitional rules.
• On the Generalitat side: since Ley 3/2026, the community's express approval is part of the registration file. Properties registered before August 2024 do not need to provide it on renewal.
• Purchase after 3 April 2025 of a property that already has a licence: the buyer needs the community's approval to continue the tourist activity.
• Fees: the community may vote to increase fees for tourist properties, by up to 20%.
• Seasonal lets: these rules apply only to tourist rentals and do not allow seasonal lets to be banned.

👉 Before buying to let, check the community's statutes and the minutes of its general meetings. This is often what makes the difference between a profitable investment and a property that can never be let by the week.

🛂 5. Guest registration with the Ministry of the Interior

Real Decreto 933/2021 requires anyone who lets accommodation, whether as a business or a private individual, to send their guests' details to the Ministry of the Interior through its online application, Hospedajes. The obligation applies to tourist rentals and seasonal lets alike.

• Deadline: no later than 24 hours after the booking, after any cancellation, and again on the guests' arrival.
• Data: the identity of every guest, children included, plus the booking details.
• Prior registration: the host must be registered on the platform before the activity starts.
• Penalties: failure to report is sanctioned under the public safety law.

👉 Casacare360 takes care of this procedure in full under its 3-star formula and 4-star formula: collecting documents before arrival, submitting and storing them.

🧯 6. Equipment and safety in a tourist property

Valencian regulations (Decreto 10/2021, Annex III, rewritten by Ley 3/2026 in July 2026) set a minimum standard of equipment, including:

• air conditioning and heating, at least in the living room;
• hot water, a fitted kitchen, internet and television;
• a first aid kit;
• furniture, bedding and lighting in good condition.

Two new rules: extra beds (sofa beds) may not exceed half the number of fixed beds, and handing over keys via a key box on the public street is prohibited. At Casacare360, every arrival is handled in person.

Properties registered before August 2024 have until August 2029 to meet the equipment requirements. New ones must comply from registration. Seasonal lets do not require this equipment, but a guest staying three weeks in August or three months in winter expects the same comfort: our properties are selected to provide it.

💶 7. Tax on rental income for non-resident owners (Modelo 210)

Rental income earned in Spain is taxable there, whether from tourist or seasonal lets, and even if the platform or guest pays from abroad. Non-resident owners declare it on Modelo 210 (non-resident income tax).

• Rate: 19% for residents of the EU, Iceland, Norway and Liechtenstein; 24% for other countries, including the United Kingdom and Switzerland.
• Annual return: since 2024 rental income, the income from a single property can be grouped into one annual return.
• New calendar: Orden HAC/623/2026 (BOE of 23 June 2026) moves the deadline. 2026 rental income is declared from 1 to 20 April 2027 (direct debit from 1 to 15 April), no longer in January. Quarters from April to September 2026 declared separately keep their old deadlines (20 July and 20 October 2026).
• New form: from 1 January 2027, Modelo 210 includes an annex detailing the expenses deducted and the number of days let.

👉 Our tax partner prepares these returns for our owners.

🧾 8. Deductible expenses: a right that depends on where you live

EU / EEA residents: you are taxed on net income. Expenses are deductible in proportion to the days let: IBI, community fees, insurance, maintenance and repairs, water, electricity, internet, mortgage interest, depreciation, concierge and management fees, and the cleaning and laundry you pay for.

Residents outside the EU / EEA (United Kingdom, Switzerland…): the law (article 24.6 of the non-resident income tax law) allows no deductions, and tax is charged on the gross rent. On 28 July 2025, the Audiencia Nacional ruled that this difference breaches the free movement of capital. The State appealed, and the Tribunal Supremo agreed to hear the case on 15 July 2026. The question is therefore still open. In the meantime, keep all your invoices: if the ruling is upheld, they will allow you to claim a correction for the years that are not yet time-barred.

👉 In every case, an expense is only deductible if it is backed by an invoice in your name. Casacare360 provides detailed invoices for each of its services.

🧮 9. 10% VAT: what is planned for 1 December 2026

Today: letting a furnished property is exempt from VAT, unless the landlord provides hotel-type services during the stay (cleaning during the stay, change of linen, meals). In that case, 10% VAT already applies.

RDL 29/2026 removes the exemption, from 1 December 2026, for any furnished let of 30 nights or fewer to the same tenant, where the property is not the owner's habitual residence. These lets would be subject to the reduced rate of 10%. In practical terms:

• the measure would affect tourist rentals, but also seasonal stays of 11 to 30 nights;
• the owner would become liable for VAT, with the reporting obligations that come with it. The practical arrangements, particularly for non-residents, have yet to be clarified by the Agencia Tributaria;
• in return, VAT paid on rental-related expenses would in principle become recoverable. One more reason to keep every purchase invoice.

👉 Status at 10 October 2026: the text is in force but must be approved by Congress within 30 working days of publication. The previous text, identical on this point, was rejected on 2 October. We are not changing any prices before this vote, and we will inform each owner of the concrete impact as soon as it is known.

📝 10. Lets of more than 31 nights: the new temporary tenancy

Since 8 October 2026, the same decree has amended the Spanish tenancy law (LAU), which applies throughout Spain. A let of more than 31 days becomes an « arrendamiento de vivienda temporal »: 12 months maximum as a general rule, with a genuine, provable reason for the stay stated in the contract. Without a valid reason, the contract may be reclassified as a tenancy for a main residence. Contracts signed before 8 October 2026 keep their regime until they end.

👉 Several points still need clarifying, in particular how holiday or overwintering stays fit in when the guest has a habitual home elsewhere. The text must also be approved by Congress. We are following this closely and will update this guide as soon as the situation is clear.

🏠 11. IBI: a possible surcharge for tourist properties

RDL 29/2026 allows municipalities in a stressed housing market to increase the IBI (property tax) on tourist properties: up to +50%, +100% for an owner of two or more tourist properties, +150% from four. It is not automatic: the municipality must be declared a stressed market and adopt a tax by-law. At the earliest, the measure would apply to the 2027 IBI.

🚨 12. Inspections and penalties

• Tourism: the Generalitat is stepping up inspections and removing properties with incomplete files from the register. Fines reach €600,000 for very serious offences. Operating a tourist property without registration is at least a serious offence, starting at €10,001.
• Tax: the Agencia Tributaria receives data from the platforms (Airbnb, Booking, Vrbo…) and cross-checks it against tax returns. Undeclared rental income leads to the tax due, late-payment interest and a penalty of 50% to 150% of the tax evaded, depending on the seriousness.
• Platforms: they remove non-compliant listings reported by the authorities.

👉 The best protection remains a clean file from day one: licence, guest registration, tax returns and invoices kept.

🤝 13. What Casacare360 does for you

• Tourist licence: complete application through our partner, from the town hall to registration.
• Guest registration: included in the 3-star and 4-star formulas.
• Thresholds respected: minimum stays set property by property, reason for the stay collected for every seasonal booking.
• Fire safety kit: supplied and installed before the first booking, invoiced to the owner.
• Detailed invoices for every service, ready for your tax return.
• Modelo 210 returns through our tax partner.
• Regulatory watch: we inform our owners of every change that affects them, before it applies.

Discover our formulas on the For owners page, or message us on WhatsApp: +34 604 470 876.

🔗 Further reading

• Our services for owners: formulas, cleaning, welcoming guests.
• Holiday rental management in Orihuela Costa and in Torrevieja.
• Concierge service in Orihuela Costa: key holding, inspections, call-outs.
• 4-star formula: full management, from the listing to guest registration.

❓ Frequently asked questions

✍️ Who wrote this guide?

This guide is written by Gauthier, co-founder of Casacare360 with Amy, a licensed estate agent (API nº 01529). A Belgian couple living on the Costa Blanca, we speak French, Dutch and English, and manage apartments and villas for tourist and seasonal lets every day in Punta Prima, Playa Flamenca, La Zenia, Cabo Roig, Campoamor, Villamartín, Los Dolses, Los Altos and Torrevieja, welcoming every guest in person.

Casacare360 (Casa care 360 SL) is listed in the Valencian Community's register of estate agents under number RAICV 4145. Rated 4.9/5 on Google. More about us.

📚 Reference texts

• Ley 15/2018 de turismo, ocio y hospitalidad de la Comunitat Valenciana, amended by Decreto-ley 9/2024; Decreto 10/2021.
• Ley 3/2026 of the Generalitat of 29 June 2026 (BOE-A-2026-15683), amending Decreto 10/2021.
• Tribunal Supremo judgment of 21 May 2026 on Real Decreto 1312/2024 (BOE-A-2026-13893).
• Real Decreto-ley 29/2026 of 6 October 2026 (BOE-A-2026-20823).
• Agencia Tributaria: new Modelo 210 deadlines (Orden HAC/623/2026).
• Ley Orgánica 1/2025 (fourth final provision, reform of the horizontal property law).
• Real Decreto 933/2021 (guest registration).

This guide is for information only and does not replace advice from a lawyer or tax adviser for a specific situation.