Tourist license in the Balearic Islands 2026: ETV, eligible zones and placement pool

Note: this guide is for informational purposes only and does not constitute legal advice. Tourism regulations in the Balearic Islands change frequently and much of the authority is delegated to the island councils (consells insulars), meaning many rules differ from one island to another. Always verify your specific situation with the BOIB, your consell insular, and your local council.

Can I open a vacation rental in the Balearic Islands in 2026?

Only if three conditions are met simultaneously. And, above all, only if you own a single-family home: apartments in multi-family buildings have been banned from new registrations across the entire archipelago since April 16, 2025, with the sole exception of terraced and semi-detached houses sharing a plot.

• Eligible property type: single-family home (detached, semi-detached or terraced). An apartment in a multi-family building cannot be registered, except under the primary residence modality (ETV60).
• Eligible zone: the property must be located in a zone expressly designated as eligible by the consell insular and the local council.
• Tourist placements: you must obtain placements from your island's temporary pool — a system fed solely by cancellations that varies considerably from island to island.

If any one of the three conditions is missing, you cannot legally operate. And operating without them is the most heavily penalized offense under Balearic law.

The legal framework, made clear

The foundational regulation is Law 8/2012, of July 19, on tourism in the Illes Balears, which has been substantially amended in recent years: Law 6/2017 introduced zoning and the five-year validity period for apartments; Law 3/2022 (via Decree-Law 3/2022) suspended the purchase of placements — the moratorium — from February 11, 2022; Decree-Law 4/2025 banned new registrations for multi-family properties and created the temporary placement pools; Law 1/2025 made it mandatory to prohibit parties by contract; and Law 4/2026 added daily coercive fines. Authority is delegated to the consells insulars of Mallorca, Menorca, Eivissa and Formentera, each managing its own registry, placement pool and inspection service.

Every island has its own rules

This is the key point that catches nearly every owner off guard: the 'Balearic Islands' do not operate under a single unified regime. Zoning, placement prices and access to the pool all depend on each consell and its island plan (PIAT or PTI). Here is the summary as of October 2026:

Important: placement prices for Eivissa and Formentera circulating in the local press have not been confirmed in the BOIB; verify them with the consell before relying on those figures.

The three modalities: ETV, multi-family ETV and ETV60

• ETV (single-family home): not subject to horizontal property regime. Its responsible declaration (DRIAT) has indefinite validity. This is the most valuable modality, precisely because new registrations are almost never granted.
• Multi-family ETV (ETVPL): a unit in a building with shared common areas. Validity of five renewable years. No new registrations are accepted since April 2025 (except for terraced and semi-detached homes), but existing ones may renew if they continue to meet requirements.
• ETV60 (primary residence): the owner lives in the property and may rent it for a maximum of 60 days per year. This is the only valid modality for apartments and the only one that allows you to share the property with guests.

Registering your property: the DRIAT step by step

Registration is done via a Responsible Declaration for the Commencement of Tourist Activity (DRIAT): you declare under your own responsibility that the property already meets all requirements, begin operating and are entered into the island registry (which assigns you a reference number such as 'ETV-XXXX'). The administration subsequently verifies compliance through inspection. Since 2025, the process is compulsorily electronic, through the online portal of your island's consell. You will need, among other things:

• Valid certificate of habitability (the number of placements cannot exceed those stated in it).
• Energy performance certificate meeting the minimum required rating.
• Minimum property age of 5 years of residential use.
• Individual water meter and compliance with the environmental parameters of the island plan.
• Public liability insurance.
• Certificate of placements acquired from the pool.
• In horizontal property regimes, the community of owners' agreement where applicable.

Zoning: is your property in an eligible zone?

New registrations are only accepted in zones expressly designated as eligible, and local councils may exclude their entire municipality or parts of it. By island: in Mallorca, zoning is set by the PIAT and individual councils — and Palma declared its entire municipality 'ineligible' in May 2026; in Menorca, only tourist urbanizations and hubs are eligible (not villages or residential areas); in Eivissa, rural land has been closed to new ETVs since August 2025; in Formentera, the PTI governs. Before buying or investing, request the urban planning certificate (cédula urbanística) from the local council and confirm the zone in writing with the consell.

The placement pool, island by island

Placements are a right purchased separately from the property and, since 2022, the total supply does not grow: pools are fed only by cancellations. Their status as of October 2026:

• Mallorca: allocations by lottery. In 2026, 1,069 placements were offered at €3,500 per placement for single-family homes (€875 for terraced/semi-detached in horizontal property; €291.67 for ETV60). Placements obtained in 2026 cannot be transferred for 5 years — a critical detail if you plan to sell. An owner may not have more than three properties listed commercially.
• Menorca: open pool since June 2025, with rolling allocation as cancellations arise, at €2,500 per placement (€800 for ETV60), and only for coastal tourist urbanizations.
• Eivissa: a pool that started from zero and is allocated on a first-come, first-served basis; placements are almost entirely scarce.
• Formentera: pool capped by the placement ceiling in its PTI, with no growth in supply.

Day-to-day obligations

• Guest registry (SES.Hospedajes): report reservations and guest check-ins to the Ministry of the Interior within a maximum of 24 hours; all guests aged 14 and over must sign.
• Registration number in listings: the autonomous community registry number must appear on all platforms. The former national number (NRUA) was annulled by the Supreme Court in 2026.
• No-party clause: the rental contract must expressly prohibit parties and events (Law 1/2025), and in the event of a serious disturbance you may demand vacating the property within 24 hours.
• Ecotax (Sustainable Tourism Tax): paid by the guest but collected, declared and remitted to the ATIB by you (€2 per person per night during peak season, with a 75% reduction in low season and exemption for under-16s).
• Valid public liability insurance and provision of the registration number to the guest at the start of the stay.

Can the homeowners' association ban it?

Yes. Since the amendment of Article 17.12 of the Horizontal Property Act (in force since April 2025), the owners' meeting can limit, impose conditions on or prohibit vacation rentals with a vote of three-fifths of owners, and impose a surcharge of up to 20% on common expenses for those properties. Agreements are not retroactive for those already operating legally, but they do affect renewals and new ETVs in terraced and semi-detached homes, as well as the ETV60 modality in apartments.

Taxes: the essentials

• Personal income tax (IRPF): if you simply let the property (without hotel-style services), income is taxed as real estate capital income and expenses are deductible in proportion to the days rented. The reduction for habitual residence rentals does not apply to vacation rentals.
• VAT: rentals without hotel-style services are exempt; with hotel-style services, a rate of 10% applies. A national VAT reform covering tourist apartments is currently being processed and pending ratification.
• Balearic ecotax: you manage this as a substitute taxpayer on behalf of the guest before the ATIB.
• Non-residents: taxed under the Non-Resident Income Tax (IRNR, form 210).

Penalties: the cost of non-compliance

The Balearic Islands have one of the most stringent penalty regimes in Spain, and since 2025 platforms are jointly liable for illegal listings. To compare with Spain's other archipelago, see our guide to holiday homes in the Canary Islands; you can find every other region in our guide to vacation rental regulations by region.

Furthermore, if commercial activity continues after a cease order, daily coercive fines of €500 to €5,000 are imposed (Law 4/2026), and the case may be referred to the Public Prosecutor's Office. Advertising without a registration number is, in itself, evidence of an illegal listing.

What should you do now?

• If you already have a license: keep it active and compliant. Monitor the validity of your certificate of habitability, energy performance certificate, insurance and community of owners' approval before each renewal — and bear in mind that consells automatically deregister properties that have gone three years without being listed commercially.
• If you don't have one: check in this order: property type, eligible zone, your island's placement pool, and the 5-year minimum age requirement. Never purchase a property with vacation rental in mind without first verifying all four points.
• If you are buying a property 'with a license': request the island registry certificate, the associated placements and their origin, the DRIAT's validity period, and any outstanding penalties or debts (these block the transfer of ownership).