Imont Legal Services


The Decree 92/2009 regulates the leasing of touristic properties (apartments, villas, town houses and such) and the activity of the companies running those rentals.

The main objectives of said law is to guarantee the quality of the premises of the properties that are being rented for the purpose of tourism, as well as to limit the number of these types of properties that are outside the control of the administration in order to guarantee the aforementioned quality.

We must therefore differentiate between regular renting, be it of a normal property or on a temporary basis which is regulated by the Ley de Arrendamientos Urbanos (Law 29/1994), and touristic renting, which falls under the scope of the aforementioned Decree 92/2009.

Article 2 of said decree determines the concept of touristic property, and states that this consideration will be awarded to those properties which are rented for touristic proposes for a price and most importantly, is done so on a regular basis.  The renting of the property must be done so through one of the following sources in order to receive the consideration of touristic renting:

  • A managing company dedicated to this activity
  • Owners themselves if hotel-like services are also offered
  • By the use of the internet or any other internet-based companies (Airbnb, for example)

Registration for holiday rental activities

The owner of the property that is rented out in in the aforementioned concept will have to fill out a standardized form and attach a “responsible declaration” that the property meets all the requirements set out in the decree, for the category under which the property falls under. Without said communication the owner will not be able to rent the property under this consideration, and if done so will be liable to economic sanctions.

This communication can be done in any of the local or regional administrative offices, however we recommend going to any of the three detailed below:

  • Registro del Servicio Territorial de Turismo – Alicante (C/ Churruca, 29 – 03003 Alacant/Alicante)
  • Registro del Servicio Territorial de Turismo – Castellón (Avda. Hermanos Bou, 47 – 12003 Castellón de la Plana)
  • Registro del Servicio Territorial de Turismo – Valencia (Pl. Alfonso el Magnánimo, 15 – 46003 Valencia)

Another option is the submission of the communication through postal services. 

Once the submission of all the relevant disclosures and documentation is done, the Territorial Tourism Service of the province in which the property is located will classify and inscribe it as a touristic property in the relevant registry, and issue a document to the owner acknowledging the inscription. This institution will later perform any verification deemed necessary.

Categories and requisites 

The touristic properties will be labelled according to the following classification: Superior, First and Standard. The determination of said classification will be conditioned to the fulfillment of the requisites set out in the decree.

The owners, or in turn the company in charge of managing the property, must maintain said property in perfect condition of habitability, in accordance to the category awarded by the administration and the description under which it is rented out.

The touristic properties will be made available to tourists in adequate conditions of habitability, hygiene and services provided from the day the renting commences, with all utilities and installations in working condition.

Any and all modifications made to the property which in turn affects its capacity or the classification, must be reported to the pertinent administration in order for this to inscribe these changes into the relevant registry.

Publicity and Identification Badges

Any publicity of a registered touristic property must include the registration number and its category. Furthermore, all touristic properties must include in their entrance a distinctive badge which identifies it as such, which also must include its registration number. The owners of these properties will not be able to request as a deposit any sum in excess of 250 euros, unless otherwise agreed with the tourists.

Sanctioning Regulations

Based on article 19 of the Decree 19/2009, the applicable sanctioning regime to the breach of the aforementioned norms will be that enclosed in the Law 3/1998 of Tourism in the Comunidad Valenciana.

Said regime establishes that providing touristic renting services without having previously reported and inscribed the property, as is mandated in article 8 of the decree 19/2009, will be deemed as a very grave infraction and subject to an economical sanction of up to 90.151,82 euros and the possible suspension and closure of the touristic activity

Holiday rental activity income declaration

It is also required to declare any income obtained through the touristic renting of any property. For more information regarding this issue, please contact your tax advisor or visit the nearest Agencia Tributaria (Spanish Revenue agency) office.