If you own a property in the Canary Islands and you’re thinking about renting it out to tourists, there are specific regulations for holiday lets you need to know and comply with from day one.
Doing so will let you operate safely, legally, and without the stress of unexpected fines.
In this guide, we’ll walk you through everything you need to know about holiday let regulations in the Canary Islands, including:
- What counts as a holiday let
- How to register your property
- Your tax obligations
- The maintenance and safety requirements
- And what happens if you fail to comply
Let’s go step by step.
What Counts as a Holiday Let in the Canary Islands?
In the Canary Islands, a holiday let (vivienda vacacional) is a fully furnished and equipped property rented out to tourists for profit and for specific, temporary periods.
To qualify as a holiday let, your property must be:
- Rented out as a whole property (not by room)
- Fully equipped and furnished
- Rented for defined periods of time
- Used exclusively for tourism purposes
Importantly, it should be offered at least twice a year and advertised on tourism platforms such as Airbnb, Booking.com, or Vrbo.
So even if you only rent it out in summer, your property still falls under Canary Islands holiday let legislation.
Difference Between Holiday Lets and Other Accommodation Types
It’s important not to confuse holiday lets with tourist apartments or hotels.
In the Canary Islands:
- Tourist apartments refer to entire buildings managed professionally, with shared services such as reception, cleaning, or a swimming pool.
- Holiday lets, however, are private residential homes adapted for tourism without being turned into a hotel.
The distinction matters: the legal term is vivienda vacacional, as defined by its own regional decree.
How to Register a Holiday Let in the Canary Islands
Documents You’ll Need
To operate legally, you must submit a “Declaración Responsable” (Responsible Declaration) to the Tourism Department or your local Cabildo.
This registers your property in the General Tourism Register.
You’ll need to provide:
- Property ownership title
- Habitation certificate or occupancy licence
- Floor plan or sketch of the property
- Civil liability insurance policy
- Energy efficiency certificate
- Declaration that your building’s community rules do not prohibit tourist rentals
Registration Process
The good news is that it’s a quick process. Once you’ve filed the declaration and provided all documents, you can start operating immediately.
You’ll receive a tourist registration number which must appear on all your listings, along with a “Vv” plaque identifying the property as a vivienda vacacional.
If your building doesn’t allow plaques, you can declare it and be exempt, but the registration number must still appear on all platforms.
Your Tax Obligations
You’ll need to keep a close eye on your taxes.
We’ve discussed this in detail in other articles, but here’s a summary of what applies in the Canary Islands:
Applicable Taxes
- IRPF: Income is taxed as rental income, with some exceptions.
- IGIC: If you offer additional services (like cleaning or breakfast), you must charge 7% IGIC. You can apply for the small business exemption if your annual turnover is under €30,000.
- IAE: Exempt unless your annual turnover exceeds €1 million.
- Tourist tax: Currently, there’s no regional or local tourist tax in the Canary Islands.
Filing Deadlines
Make sure you file the following models correctly and on time:
- IRPF: Annual declaration (Model 100)
- IGIC: Quarterly (Model 420)
- Census registration: Model 400 (to register your activity)
Important: Even if platforms like Airbnb process payments, you are responsible for declaring your income. Failure to do so can result in fines ranging from 50% to 150% of the undeclared amount.
Maintenance and Safety Rules
To operate legally, your property must meet minimum standards for health, safety, and comfort.
You’re required to:
- Provide proper ventilation, lighting, water, and electricity
- Include a first-aid kit, fire extinguisher, and furnishings suitable for your capacity
- Offer a guest support phone line available from 8:00 to 20:00
- Register all guests with the police or Guardia Civil through the official traveller registration system
You must also ensure that guests:
- Do not exceed authorised occupancy
- Avoid noise or illegal activities
- Receive clear information about house rules (ideally displayed inside the property)
Inspections and Fines
Inspections
The Canary Islands Government or the Cabildo may carry out inspections without prior notice.
They’ll check:
- Compliance with regulations
- Equipment and occupancy limits
- Accuracy of your listings
- Supporting documents
- Keep the following readily available:
- Insurance policy
- Proof of registration
- Complaints forms
- Tax records
Because, as the saying goes, better safe than sorry.
Possible Sanctions
Fines vary depending on the infraction:
- Minor: From €1,500 (e.g. missing signage, no complaint forms)
- Serious: Up to €300,000 for operating without registration or repeat offences
There have been real cases of fines exceeding €9,000 for illegal rentals in restricted areas, particularly in parts of Gran Canaria, where regulations are stricter.
Upcoming Legal Changes
A new Tourism Use Regulation Law is expected to pass soon in the Canary Islands, tightening several requirements:
- Local councils will be able to limit where holiday lets are allowed
- Only 10% of new housing developments can be allocated to tourist use
- Properties must meet a minimum age (10 years) and accessibility standards
- Licences will no longer be transferable when selling the property
The law is still under discussion but is likely to be approved by late 2025.
If your property is already registered, you won’t be affected, but it’s still crucial to stay informed.
Our advice: if you’re planning to start renting your property, do it now. The current conditions are far more favourable, and registering early gives you acquired rights under the existing framework.
¿Too much information?
Running a holiday let in the Canary Islands is perfectly feasible.
You just need to follow the rules.
But remember:
- There’s a difference between holiday lets and tourist apartments
- Make sure you register your property and display your number
- Declare your income correctly
- Maintain your property to standard
- Stay updated, as the laws are evolving fast
And finally…
Need help managing your holiday let?
At Home2Book, we specialise in holiday let management and currently oversee around 600 properties across the Canary Islands.Get in touch through this form. We’ll take care of everything so you can enjoy complete peace of mind while your property keeps earning.
