Buying a Holiday Rental Property in Mallorca 2026

Buying a property in Mallorca with an existing holiday rental licence can be particularly attractive. It may allow the owner to generate rental income during periods when the home is not being used privately, while potentially making the property more appealing to future investment buyers.

However, the words “holiday rental licence included” should never be accepted at face value.

In the Balearic Islands, the right to offer short-term tourist accommodation depends on several interconnected factors: the property, its planning status, its habitability documentation, the number and type of tourist places, the original declaration of activity, local zoning and, in some cases, the rules of the community of owners.

A registration number in an advertisement is therefore only the starting point.

Before committing to a purchase, buyers should establish exactly what is registered, whether the activity remains valid, whether it can continue after completion and whether the property itself complies with the legal and physical conditions on which the tourist activity depends.

Why properties with existing rental licences attract attention

Mallorca’s holiday rental market has become increasingly regulated.

Since April 2025, new declarations for tourist rental activity have generally been prohibited in properties subject to horizontal property ownership, with exceptions including certain terraced and semi-detached properties. Existing authorised properties may continue where all applicable requirements remain satisfied.

The acquisition of new tourist places for starting or expanding an activity has also been subject to restrictions while the island’s tourist carrying capacity is reviewed.

As a result, a property with a valid and usable tourist authorisation may have an advantage over a similar home without one.

Nevertheless, the buyer must distinguish between a genuinely active and compliant tourist activity and a property that is merely being marketed with an old registration number.

Is a holiday rental licence transferred automatically with the property?

This question should be examined individually in every transaction.

What is commonly called a “holiday rental licence” is often based on a responsible declaration of commencement of tourist activity, known as a DRIAT, together with registration in the relevant tourism register and, where required, tourist places associated with the property.

The sale of the property does not remove the need to update the competent authorities. Changes involving the property owner, the operator or other registered information should therefore be reviewed and formally communicated as required.

The purchase contract should not simply state that the property “has a licence”. It should identify:

• The full tourist registration number.
• The registered property address.
• The authorised number of places.
• The registered owner and operator.
• The type and original date of the authorisation.
• Whether the tourist places are permanent, temporary or subject to renewal.
• The procedure required to register the buyer or the new operating company.

The buyer’s lawyer should confirm the position directly with the tourism authority before completion.

1. Verify the property in the official tourism register

The first step is to search the official Register of Tourism Companies, Activities and Establishments.

The search should confirm that:

• The registration number exists.
• It corresponds to the property being purchased.
• The address and cadastral information are consistent.
• The activity is shown as active.
• The permitted capacity matches the sales particulars.
• There is no indication that the property is inactive or deregistered.

A screenshot supplied by the seller or a registration number shown on Airbnb is not sufficient.

The buyer should obtain an official certificate or written confirmation of the current registration position whenever possible.

2. Obtain the original DRIAT and complete tourism file

The seller should provide the original responsible declaration and all subsequent communications or resolutions relating to the activity.

The tourism file may include:

• The original DRIAT.
• Confirmation of registration.
• The document allocating or acquiring tourist places.
• Renewal applications and approvals.
• Communications changing the owner or operator.
• Changes in capacity.
• Inspection reports.
• Sanction proceedings.
• Correspondence with the tourism authority.
• Evidence of any temporary or definitive deregistration.

The documents must be checked against the present physical configuration of the property.

A licence issued for six places does not necessarily authorise eight guests merely because the house now contains four bedrooms.

3. Confirm the exact number of authorised places

Under Balearic tourism legislation, the maximum tourist capacity is linked to the number of places allowed by the valid certificate of habitability, equivalent habitability title, or occupancy or first-use licence where the number of places is recorded.

Buyers should compare:

• The number of places in the tourism register.
• The number stated in the DRIAT.
• The current certificate of habitability.
• The number of legally recognised bedrooms.
• The actual sleeping arrangements advertised online.
• The purchase or allocation of tourist places.

The legal capacity should also make sense in relation to the number of bathrooms.

Advertising or accommodating more guests than authorised may expose the owner and operator to sanctions.

4. Check the certificate of habitability

A valid certificate of habitability, or equivalent qualifying document, is normally fundamental to the tourist activity.

The buyer should establish:

• Whether the certificate remains valid.
• The number of places it recognises.
• Whether it covers the entire property.
• Whether extensions or guest accommodation are included.
• Whether the certificate can be renewed in the property’s present condition.
• Whether the actual use is consistent with the authorised residential use.

A property may have an ETV registration while also containing later alterations that do not appear in its habitability or planning documentation.

That discrepancy should be resolved before the buyer attributes any additional value to the rental activity.

5. Carry out full urban-planning due diligence

A tourist registration does not legalise unauthorised building work.

The buyer’s lawyer and architect should verify the planning status of:

• The main house.
• The swimming pool.
• Covered terraces.
• Porches and pergolas.
• Guest houses.
• Converted garages.
• Basements.
• Outdoor kitchens.
• Bathrooms and additional bedrooms.
• Changes to façades or roof terraces.

The current building must be compared with:

• The Land Registry description.
• The Cadastre.
• The municipal planning file.
• Approved plans.
• Building licences.
• Certificates of completion.
• First-occupancy or habitability documentation.

This is particularly important because tourist rental activity may be affected where a property is subject to a serious planning infringement or where legality has not been restored.

The reservation or option contract should therefore be conditional not only on verification of the tourist registration, but also on satisfactory urban-planning due diligence.

6. Confirm that the activity has not expired or been lost

Not every tourist authorisation has unlimited duration.

Certain properties, including categories linked to horizontal property ownership or other specified typologies, may operate for limited periods and require a formal renewal or extension.

The continuation of the activity can depend on:

• The property continuing to meet all legal requirements.
• The area remaining suitable for tourist rental activity.
• The tourist places being renewed.
• The required communications being submitted on time.
• The activity not having ceased for an extended period.

Where the required renewal communication is not submitted, the activity may be definitively deregistered and the tourist places may return to the competent authority.

Buyers should request evidence of recent genuine activity, including:

• Rental contracts.
• Booking records.
• Tourist-tax returns.
• Guest registration records.
• Agency statements.
• Invoices and operating expenses.
• Previous annual occupancy.

A property should not be valued as an active rental business merely because it was legally rented several years ago.

7. Review community statutes and meeting minutes

This is essential when buying an apartment, townhouse or property forming part of a community of owners.

The buyer should obtain and review:

• The registered community statutes.
• The title constituting the horizontal property regime.
• Minutes of recent owners’ meetings.
• Any agreement approving, restricting or prohibiting tourist rentals.
• Complaints or legal proceedings concerning the property.
• Special community charges imposed on tourist rental properties.

Since 3 April 2025, an owner wishing to begin tourist rental activity in a property subject to horizontal ownership generally requires prior express approval from the community.

Such agreements normally require the support of three-fifths of all owners representing three-fifths of the participation quotas.

Communities may also approve restrictions, prohibitions or an increase in common expenses for properties undertaking tourist rental activity.

Properties that were already legally undertaking the activity before 3 April 2025 may benefit from transitional protection, subject to the applicable sectoral conditions and time limits.

Nevertheless, the effect of a later sale, change of owner or change of operator should be reviewed by a specialist lawyer rather than assumed.

8. Request confirmation of sanctions and administrative proceedings

The seller should declare whether the property, owner or operator has been subject to:

• Tourism inspections.
• Municipal planning inspections.
• Complaints from neighbours.
• Orders to cease activity.
• Fines or sanction proceedings.
• Reductions in authorised places.
• Proceedings to cancel the registration.
• Unpaid tourist-tax liabilities.

This should be supported by certificates or official searches where available.

The purchase contract should contain warranties from the seller covering:

• Undisclosed infringements.
• Outstanding sanctions.
• Administrative proceedings.
• Unpaid tourism-related liabilities.
• Claims originating before completion.

9. Verify the operational obligations

A tourist registration is not simply permission to advertise the house. It involves continuing operational duties.

The operator may be required to provide or arrange services including:

• Cleaning.
• Bed linen and household equipment.
• Maintenance of the installations.
• Guest assistance.
• A telephone assistance service.
• Complaint documentation.
• Information required by tourism regulations.

Other matters to verify include:

• Civil liability insurance.
• Energy-efficiency requirements.
• Water metering where applicable.
• Registration of travellers with the competent authorities.
• Tourist-tax registration and returns.
• Employment and social-security compliance for staff.
• Data-protection obligations.
• Swimming pool and fire-safety requirements.
• Display of the tourism registration number in advertising.

The buyer should establish which obligations transfer, which accounts must be closed by the seller and which registrations must be opened or updated by the new owner.

10. Examine the rental business separately from the property

The property, tourist authorisation and existing rental business are related but not identical assets.

Buyers should investigate whether the transaction includes:

• Future confirmed bookings.
• Rental income from bookings after completion.
• Guest deposits.
• Website content and professional photographs.
• Airbnb or other platform listings.
• Reviews and ratings.
• The trading name.
• Domain names and social-media accounts.
• Furniture, linen and operational equipment.
• Contracts with agencies, cleaners and maintenance companies.
• Guest databases, subject to data-protection rules.

Platform profiles and reviews may belong to the seller or management agency and may not automatically transfer to the buyer.

The sales contract should clearly state:

• Who receives the income from existing bookings.
• Who remains responsible to guests.
• Who holds guest deposits.
• Who bears the cost of cancellations.
• Who is responsible for refunds or damage claims.
• Whether the furniture and equipment are included.

11. Do not rely only on projected rental returns

Projected income should be tested against actual evidence.

Ask for at least three years of available figures showing:

• Gross rental income.
• Agency commission.
• Cleaning and laundry costs.
• Utilities.
• Maintenance and repairs.
• Pool and garden expenses.
• Insurance.
• Community charges.
• Tourist tax.
• Local taxes.
• Management expenses.
• Average nightly rate.
• Occupancy by month.
• Owner-use periods.

The calculation should also allow for replacement furniture, air-conditioning repairs, swimming pool equipment, garden maintenance and periods when the house cannot be rented.

The relevant figure is the sustainable net return after operating costs and taxes—not the gross value of bookings shown on a rental portal.

12. Protect the buyer in the reservation and purchase contract

Where the rental authorisation forms an important part of the purchase decision, the preliminary contract should include suitable protection.

Depending on the transaction, this may include:

• A condition subject to satisfactory tourism and planning checks.
• Confirmation that the registration remains active at completion.
• A prohibition on the seller deregistering or modifying the activity.
• An obligation to maintain insurance and operating compliance.
• Delivery of the complete tourism file.
• Cooperation with the change-of-owner or operator procedure.
• Warranties concerning sanctions, complaints and unpaid liabilities.
• An agreed retention where an administrative matter remains unresolved.
• A right to withdraw or renegotiate if the authorised capacity is lower than advertised.

The contract should avoid describing the licence as guaranteed or automatically transferable unless this has been confirmed by the competent authority and the buyer’s independent legal advisers.

Important 2026 update: Spain’s short-term rental registration system

Buyers may encounter older guidance stating that every short-term rental advertised through an online platform must obtain a separate national registration number through the Spanish Property Registry.

However, the legal position changed significantly in 2026.

In judgments delivered in May and June 2026, the Spanish Supreme Court annulled important provisions of Royal Decree 1312/2024 relating to the state-level Single Rental Registration procedure.

The Balearic tourism registration and the requirements imposed by Mallorca’s tourism and planning legislation remain separate matters.

Because the national framework is currently undergoing adjustment, buyers and owners should obtain up-to-date legal advice at the time of purchase or advertising rather than relying on older online guidance.

The essential document checklist

Before purchasing, request:

1. The complete DRIAT and tourism file.

1. Official confirmation that the registration is active.

1. Evidence of the authorised number of tourist places.

1. The current certificate of habitability.

1. The document relating to the acquisition or allocation of tourist places.

1. Renewal documents, where applicable.

1. Tourism and planning inspection history.

1. Certificates concerning outstanding sanctions or debts.

1. Land Registry and cadastral documentation.

1. Municipal planning records and approved plans.

1. Community statutes and meeting minutes.

1. Civil liability insurance.

1. Tourist-tax registration and recent returns.

1. Recent booking and income records.

1. Contracts with agencies and service providers.

1. Details of future bookings, deposits and guest liabilities.

1. Evidence that the change of owner or operator can be registered.

Frequently asked questions

Can a holiday rental licence increase the value of a Mallorca property?

A valid and usable tourist authorisation can make a property more attractive to buyers seeking rental income.

However, its value depends on the authorised capacity, duration, property type, location, legal status, planning compliance and whether the activity can continue following the sale.

Does an ETV licence automatically pass to the new owner?

It should never be assumed that the tourist activity passes automatically and without formalities.

The registered owner, operator and other tourism information may need to be updated. The buyer’s lawyer should confirm the required procedure before completion.

Can an illegal extension affect the holiday rental licence?

Yes.

A tourist registration does not legalise unauthorised construction. Illegal bedrooms, guest houses, terraces, pools or converted outbuildings may create problems for the planning status, habitability documentation and tourist activity.

Can a community of owners prohibit holiday rentals?

Depending on the circumstances, the community may approve restrictions or prohibitions in accordance with horizontal property legislation.

The statutes, registered rules and owners’ meeting minutes should always be reviewed before purchase.

How can a buyer verify the authorised guest capacity?

The buyer should compare the tourism register, DRIAT, certificate of habitability, legal bedroom configuration and documentation relating to tourist places.

The number shown on a booking portal should not be treated as proof of the legally authorised capacity.

Should rental income projections be trusted?

Projections can be useful, but they should be compared with real booking records, tax returns, agency statements and operating costs.

Buyers should focus on the sustainable net return after management, cleaning, maintenance, utilities, taxes and periods of private use.

Final advice

A Mallorca property with a valid holiday rental authorisation can be an attractive lifestyle purchase and investment.

But its value depends on much more than the presence of an ETV number in the sales particulars.

The safest approach is to treat the property and the tourist activity as two parallel due-diligence exercises.

The buyer’s lawyer should verify:

• The tourism registration.
• The duration of the activity.
• The authorised capacity.
• The tourist places.
• The community position.
• The administrative and sanction history.
• The procedure required following the sale.

At the same time, an architect should confirm that the house, swimming pool, terraces, bedrooms and outbuildings correspond with the approved planning documentation.

Only once these checks have been completed should a buyer attribute additional value to the holiday rental potential.

At Balearic Properties, we help international buyers identify carefully selected homes across Mallorca and coordinate the property-search process with independent lawyers, architects, surveyors and tax advisers.

Our portfolio includes permanent residences, second homes and selected Mallorca properties with established holiday rental activity.

This article provides general information as at July 2026 and does not constitute legal, planning or tax advice. Regulations and administrative interpretations may change. Buyers should obtain independent professional advice relating to the individual property before signing a reservation, option or purchase contract.