Do I have to register as self-employed in Spain if I rent to tourists?

You’re a resident in Spain and you’re lucky enough to own two properties. You meet all the requirements to get a tourist licence and decide to rent out the second property to visitors. Or you have a tourist licence for the property you live in and you rent it out on Airbnb occasionally when you go away – do you have to register as self-employed in either of these situations?

Renting property in Spain can be a lucrative business in Spain given the sheer number of tourists here each year, but it’s important to keep in mind that the authorities are in some cases trying to reduce the number of private vacation rentals as in many places there are far too many.

Therefore, the rules and requirements on being granted a tourist licence are changing rapidly. It’s crucial to stay on top of such regulations and make sure you’re doing everything correctly with your ayuntamiento or town hall. 

It can be tricky to know whether you should become-self employed when renting out accommodation, mostly because there are lot of different scenarios and several different factors involved.

Furthermore, tourism regulations are the responsibility of each region, which is in charge of establishing its own vacation rental regulations, therefore rules are not the same throughout Spain. 

Generally, if you take the first scenario and you own two properties and regularly rent out one to tourists, then yes you should register in the autónomo system, because this is a regular ongoing activity.

What’s more, if it’s regular, then most likely you are making above minimum wage, which in 2025 is €1,381 gross per month over 12 months. If this is your main source of income, you should definitely register as autónomo/a, and even if it’s not but you’re getting regular payments above minimum wage, you should also still register.

Self-employed in Spain: Do I have to register and pay tax if I earn below minimum wage?

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Now let’s take a look at the second scenario. This would be when you rent out your Spanish home (your habitual residence) to tourists only occasionally because you live in it the rest of the year.

Let’s say you rent it out four times per year. This would not be considered a regular business and therefore you should be exempt from having to register as self-employed. However, if you rent it out for a lot of money during these four times and this is your main source of income, then you should register. 

It’s important to keep in mind that if you offer additional services to the property, such as food, laundry service or cleaning during a stay for example, then you will also have to pay a 10 percent VAT rate.

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Whether you regularly rent out or not, or have to register as self-employed, you still always need to declare these rentals to the Tax Agency.

To do this, you are always required to register in the census using Modelos (Forms) 036 or 037. According to Spain’s Tax Agency, the rental of flats or apartments for weekends or specific periods of time constitutes an activity under Section 861.1 of the First Section of the Tariffs, “Rental of Housing”.

This means that all homeowners who rent out their properties will have to include this income in their Personal Income Tax (IRPF), as this income must be declared as real estate capital.

Failure to declare your income from these types of activities will depend on each specific case, but it could result in fines ranging anywhere from €2,000 to €150,000.

Since 2024, platforms such as Airbnb are required by law to provide information about people who rent out their properties, so it will be very easy for Spanish authorities to find out if you are renting to tourists but not declaring income, or registering as autónomo when you should be.