Vacation rentals, seasonal rentals, or long-term rentals: For owners and buyers, it’s not just the rental period that matters. The type of building, ETV status, location, and actual use determine the opportunities a property in Mallorca offers—and can therefore also be relevant to the purchase price and investment analysis.
Whether a property in Mallorca can be rented out for tourism, on a seasonal basis, or long-term has now become an important criterion in the purchasing decision itself. Location, condition, and price are not sufficient for a reliable valuation if future rental income is part of the usage plan.
The situation has become particularly challenging when it comes to vacation rentals. The ETV—often referred to as a vacation rental license or tourist license—is by no means available for every property. At the same time, a time-limited seasonal rental remains possible if it is actually structured and used as such.
For buyers and owners, it is therefore crucial first and foremost to clearly classify the intended use.
30 nights do not automatically constitute the dividing line between ETV and seasonal rentals
The Balearic Islands Tourism Law defines stays marketed for tourism purposes as the short-term rental of an entire residential property for days or weeks. A single stay may not exceed one month; the law explicitly states that this period is exceeded if the stay lasts more than 30 nights. At the same time, tourist use is presumed if a move-in-ready property is offered for short stays and no other purpose can be proven.
However, this does not allow for a simple rule of thumb: up to 30 nights is considered a short-term rental (ETV), and 31 nights or more is automatically classified as a seasonal rental.
A villa that is regularly rented out on a weekly basis to different vacationers falls into a different category than a second home that is leased to the same tenant for several weeks or months. In addition to the contract duration, the actual purpose of use and the specific terms of the lease are decisive.
The Spanish rental law (LAU) explicitly recognizes seasonal rentals as leases for a purpose other than permanent residential use. This may also include stays for a specific summer or winter season. Therefore, a seasonal lease does not necessarily require a professional or academic reason.
A contract for, say, six weeks can thus generally be structured as a seasonal lease. However, simply extending the contract term does not turn an actual short-term tourist rental into a seasonal rental.
For owners, this means: Anyone who uses their property only occasionally themselves and wishes to make it available for longer, continuous periods &may be subject to a different legal rental model than someone who continuously accommodates vacation guests.
ETV when buying real estate: Check the building type, location, and existing rights
When buying real estate, the question of whether the specific property can be used for tourist rentals at all has become significantly more important than the 30-night limit.
Since the Balearic Decree-Law 4/2025 took effect, no new tourist activity notifications may generally be submitted in the Balearic Islandsfor apartments subject to the traditional regime of propiedad horizontal. This affects, in particular, standard apartments in multi-family buildings.
Exceptions include certain types of townhouses and duplexes, as well as the tourist rental of one’s own primary residence under the regulations provided for that purpose. Existing, legally registered tourist uses are not automatically exempt from this general ban on new registrations.
Caution is therefore advised, particularly when purchasing an apartment. The idea of first purchasing an apartment and then later registering it as a vacation rental will no longer work in many cases as of 2026.
For detached single-family homes, tourist rentals may generally still be possible. However, even in these cases, the building type alone is not sufficient. Requirements include, among other things, the location’s eligibility for tourist use, appropriate documentation regarding habitability, and compliance with the applicable planning and tourism requirements. The Tourism Act permits new tourist registrations only in zones explicitly designated for this purpose.
A special variant is the so-called ETV60 for one’s own primary residence. Under certain conditions, it allows for tourist rentals for a maximum of 60 days per year. Among other things, the property must actually be the owner’s primary residence and be located in a zone where this form of rental is permitted.
An existing ETV may be relevant to the property’s value
Due to the limited opportunities for new applications, the potential for existing tourist use becomes increasingly important when purchasing real estate.
If a property is offered with “ETV,” a “vacation rental license,” or corresponding rental income, this information should therefore be part of the due diligence process. In particular, the actual registration status, the ETV category, the number of tourist beds, and any time-related or property-specific restrictions should be verified.
An existing ETV does not automatically mean that any previous rental model can be continued unchanged. Conversely, the absence of an ETV should not be interpreted as a promise that it can be easily obtained after the purchase.
The number of tourist spots themselves is also a limiting factor. In March 2026, the Consell de Mallorca made 1,069 spots for residential properties rented out to tourists. These spaces came from cancellations that had already taken place and explicitly did not increase the island’s total tourist capacity.
When calculating returns, it is therefore crucial to base estimates on the legally available usage options—not on an ETV that may be achievable at a later date.
Seasonal Rentals: An Alternative for Owners with Longer Rental Periods
Not every property that is rented out on a temporary basis is intended to be rented by week to a rotating cast of vacationers.
Owners who use their house or apartment themselves for several months a year may be particularly interested in longer rental periods. A seasonal lease can be a distinct model in this context.
It is generally subject to Spanish rental law and, as a true seasonal lease, does not require a tourist ETV. However, this is contingent on the use actually being temporary and not serving to permanently satisfy the tenant’s housing needs.
The contract should therefore not only specify the term and rent, but also clearly document the temporary nature of the use. Similarly, utility costs, utilities, handover, the end of the contract, and, if applicable, an option to extend should be clearly regulated.
Especially for owners who are only familiar with traditional vacation rentals, there is one aspect that is often underestimated: the statutory security deposit.
For lease agreements for purposes other than permanent residential use, Art. 36 LAU requires a security deposit in the amount of two months’ rent. In the Balearic Islands, the IBAVI explicitly confirms this amount even for seasonal rental agreements. The landlord must deposit the security deposit there; generally, a deadline of 30 business days from the conclusion of the contract and its entry into force applies.
For a lease term of only six or eight weeks, the amount of the statutory security deposit may initially seem disproportionate to the total rent. However, it is part of the legal framework of the contract and should not be confused with an additional security deposit agreed upon freely.
Vacation rentals and seasonal rentals may also differ from a tax perspective. Therefore, especially for owners who are not tax residents in Spain, the specific model should be reviewed before the rental begins.
Homeowners’ Association and Registration: Additional Considerations
For properties in a homeowners’ association, a building type that is generally suitable for tourist use is not necessarily sufficient.
As of April 3, April 2025, an owner who wishes to begin renting out a property for tourism purposes must, in accordance with Spanish condominium law, generally obtain the express consent of the association. A majority of three-fifths of the owners, representing three-fifths of the ownership shares, is required. With the same majority, the homeowners’ association may restrict, impose conditions on, or prohibit tourist use.
The law also permits special community fees or surcharges of up to 20 percent for units used for tourism. Tourist uses that were already being lawfully exercised prior to the new regulation are, in principle, treated differently than newly initiated activities.
On Mallorca, this point is particularly relevant in cases where Balearic tourism law still permits tourist use despite common ownership—for example, with certain types of townhouses or duplexes, or under the primary residence model.
Do not confuse NRUA and guest registration with the ETV
In 2025, the government registration process for short-term rentals—usually referred to as NRUA—caused additional confusion.
In May and June 2026, the Spanish Tribunal Supremo struck down key provisions of Real Decreto 1312/2024. This affects, in particular, the procedure for the unified rental registry as well as the associated registration via the land registry or other registry to obtain a number for online platforms. The consolidated version of the law now lists the relevant provisions as repealed.
The Balearic Islands’ rules on tourist rentals remain unaffected by this. A legally required ETV is not rendered unnecessary by the Tribunal Supremo’s decisions.
The reporting obligations to the Ministry of the Interior must also be distinguished from this. According to Royal Decree 933/2021, private individuals who offer accommodations for a fee may also be explicitly required to submit guest data. The corresponding platform SES.Hospedajes therefore operates on a different legal level than the property’s tourist licensing.
Before purchasing, the specific use matters—not the promise in the listing
Anyone buying a property in Mallorca and factoring rental income into financing or return on investment should not wait until after the notary appointment to clarify the subsequent rental arrangements.
If you plan to rent the property as a vacation home, you should verify in advance, in particular, the existing ETV status, building type, tourist zones, location, and zoning, building code documents, and—in the case of condominiums—the applicable resolutions and bylaws.
In contrast, for a planned seasonal rental, the focus is on the purpose of the contract, actual use, security deposit, tax treatment, and reporting requirements.
These differences can have a direct impact on the economic valuation. A villa with legally secured tourist use, a primary residence with ETV60 status, an apartment with existing ETV status, and a condominium without the possibility of new tourist registration are not necessarily equally usable, despite their comparable locations.
For buyers, the crucial question is therefore not just: “Does the property have a vacation rental license?” What matters is which form of rental is legally permissible for this specific property—and whether this use aligns with your own plans and financial calculations.
Legal status: August 20, 2026. This article provides an overview of the current legal situation and does not replace a legal or tax review of individual cases.
