Navarra

This article provides specific information about local laws that apply to people who host their homes in Navarra. The article expands on the local requirements of Navarra and is a localised extension of our Hosting in Spain article. It is your responsibility to verify and comply with any obligations that apply to you as a host. This article serves as a helpful guide but it isn’t exhaustive and it doesn’t constitute legal or tax advice. Please check to make sure laws and procedures are current.

Some of the laws that might affect you are complicated. Contact the regional government of Navarra directly or consult a local advisor, such as an attorney or tax professional, if you have questions. (Navarra.es)

Short-term rental regulations

The regional government of Navarra has established laws to regulate accommodations in the tourism industry. See the Tourism Law of Navarra for categories and requirements. (lexnavarra.navarra.es)

As part of the Autonomous Laws of Tourism of Navarra, you need to register tourist accommodations with the Tourism Registry of Navarra by submitting a responsibility statement to the Directorate General of Tourism. The statement should declare your accommodation’s compliance with current regulations. You’ll also need to make sure you have any appropriate licenses or authorizations for the accommodation you provide. (Navarra.es)

The Administration of Navarra can punish any tourist accommodations that aren’t compliant. You’re also required to display your accommodation’s registration code in all forms of advertising, including OH-Stay.com listing pages. You can verify entries in the official list of registered tourism businesses. (turismoprofesional.navarra.es)

Houses for tourist use

Navarra's tourism regulations cover the entire range of tourist dwellings in two categories:

Rural houses
Navarra considers a rural house accommodation to be a rental of a room or entire house with the aesthetic characteristics of traditional architecture for the area it is located in. This includes accommodations with and without paid meal service. See categories in the Tourism Law (Casas Rurales). (lexnavarra.navarra.es)

Tourist apartments
Navarra considers a tourist apartment to be an accommodation that is in suitable condition to be rented immediately for durations including days, weeks, or months. Tourist apartments can be rented individually or in blocks. See Tourist Apartments requirements. (lexnavarra.navarra.es)

Taxes

The income obtained from the rental of your accommodation may be subject to taxation. You might also have to collect and pay other taxes to the Tax Administration:

Income Tax (IRPF): Hacienda Foral de Navarra – Renta y Patrimonio
IVA (VAT): Hacienda Foral de Navarra – IVA (Navarra.es)

Additional information

The Tourism sector of Navarra (Turismo Profesional) provides additional information about local legislation to hosts on OH-Stay.com and other accommodation providers. If you have doubts about whether this regulation may be applicable to you or your property, you can call the Regulation and Promotion of Tourism and Trade Service at 848 423 574 or 848 427 755, or email the Directorate General of Tourism at direccion.general.turismo@navarra.es. (turismoprofesional.navarra.es)

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