Madrid

The regional government of Madrid has laws to regulate tourist accommodations (Vivienda de uso turístico – trámite oficial · Decreto 79/2014). Madrid’s regulations define a “tourist accommodation” as flats, apartments, or homes that are furnished and equipped for immediate use, are sold and promoted through touristic offering channels, for their use in their entirety by third parties for tourist accommodation purposes and in exchange for a price.

These regulations consider that the provision of accommodation services in tourist dwellings will be offered and operated as a single unit for a price, in a professional and regular basis, without the designation of a permanent residence.

Registration

You need to register any tourist accommodation in Madrid with the Register of Tourism Enterprises (Declaración responsable – VUT · Declaración responsable – Apartamentos turísticos). As part of the process, you’ll need to submit a statement of responsibility that declares compliance with the existing regulations to the Directorate General (Dirección General de Turismo y Hostelería).

The Register of Tourism Enterprises will give your accommodation a registration number (example: VT00000) after you complete the registration process.

Advertising

There’s a field you can use to include your registration number in the Listings section.

Taxes

The income you receive from renting your accommodation can be subject to taxation and, in addition, you may have to collect and pay other taxes to the Tax Agency.

Individual income tax
Check the Tax Agency’s information on declaring rental income: Rendimientos del capital inmobiliario and the overview for landlords: Tributación del arrendador de viviendas.

Value Added Tax
In certain circumstances, VAT may apply to your rental activity (e.g., if hotel-like services are provided). See: ¿Apartamento turístico con IVA? and related FAQs on exemptions: IVA arrendamiento de inmuebles – exenciones.

Additional Information

Check the Regional Government of Madrid website for more information about tourist accommodations: Alojamientos turísticos – Comunidad de Madrid.

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