Tourist License in the Basque Country 2026: VUT, REATE and Municipal Limits

Note: this guide is for informational purposes only and does not constitute legal advice. In Euskadi, regional regulations and the urban planning ordinances of each municipality coexist and change frequently. Always verify your specific situation with the BOPV, your local council, and the relevant Hacienda Foral.

Can I open a vacation rental in Euskadi in 2026?

Regional regulations (Law 13/2016 and Decree 101/2018) do permit opening a vacation rental property (VUT). But the real decision on whether your apartment is viable rests with your local council: in the regional capitals and the most tourist-heavy neighborhoods, urban planning acts as the filter that rules out the majority of cases. In Donostia, virtually no new licenses have been granted since 2023; in Bilbao, they are only permitted on the lowest residential floor, with additional restrictions in saturated areas; and in Vitoria-Gasteiz, the new 2026 plan allows them only on the lowest floor.

For this reason, it is worth following this order — and not submitting the responsible declaration until everything is clear:

• Municipal urban planning compatibility: ask your local council for a report confirming whether tourist use is permitted in that specific building, neighborhood, and floor. This is the step that rules out the most cases.
• Homeowners' association agreement: since April 2025 you need their prior authorization (see below).
• Technical requirements of Decree 101/2018: capacity, insurance, equipment, and sign.
• Responsible declaration and REATE registration: the last step, not the first.

The legal framework, made clear

The foundation is Law 13/2016, of 28 July, on Tourism in the Basque Country and Decree 101/2018, of 3 July, on vacation rental properties and rooms. Decree 52/2025 brought properties in farmhouses and rural settlements under the general regime. A new Basque Tourism Act is currently being drafted (a 2026 preliminary bill) that would prohibit new VUTs in stressed areas and require registration renewal every five years, but it has not yet been approved. Tourism policy falls under the Basque Government; urban planning under each local council; and income tax is regulated by each Hacienda Foral (Bizkaia, Gipuzkoa, and Álava).

The filter that rules out the most: your local council

This is the part that confuses almost every property owner: even if you meet all the regional requirements, if local urban planning does not permit tourist use in your building, there is no VUT. The situation in the three regional capitals as of October 2026:

Important: several urban planning details — such as zone boundaries and the exact situation in each coastal municipality — change frequently, and some come from press sources. Before buying or renovating, always request a specific urban planning report for your property from the local council. The same filter decides in Galicia and in neighbouring Cantabria; you can find every other region in our guide to vacation rental regulations by region.

Registration: responsible declaration and REATE enrollment

Registration is completed by submitting a responsible declaration to the Basque Government's Tourism Directorate through the euskadi.eus electronic office. Once filed in full, the property is immediately enrolled in the REATE (Registro de Empresas y Actividades Turísticas de Euskadi) with a registration number, and you may begin operating. Tourism authorities then request a mandatory and binding report from the local council on urban planning compatibility — which is why submitting the declaration without prior municipal approval is risky, as it can subsequently be rendered void.

The REATE number is mandatory in all listings and booking platforms, and those platforms verify it (in 2025, Airbnb removed hundreds of Basque listings without a number). The old national unique number (NRUA) was annulled by the Supreme Court in 2026: the only number that can be required is the regional REATE number.

Property requirements (Decree 101/2018)

• Enabling title: first-occupation license or habitability certificate, and tourist use compatible with local urban planning.
• Capacity: a maximum of 8 places per property (including residents in the case of rooms). Beyond this, it no longer qualifies as a VUT.
• Layout: kitchen, bathroom, and at least one bedroom; one bathroom for every 4 guests; bedrooms with direct light and ventilation.
• Equipment: hot water, heating in living spaces and bathrooms, full furnishings, bed linen, and one set of towels per person, with cleaning before each new arrival.
• Safety: evacuation plan, emergency contact numbers and 112, fire extinguisher and first-aid kit, and telephone assistance available from 8:00 to 22:00 every day.
• VT sign (property) or HT sign (room), displayed on the exterior of the building and beside the door.
• Civil liability insurance of 35,000 € per place (a VUT with 6 places requires 210,000 € of insured capital), valid until deregistration from the REATE.
• Official complaints forms available to guests.

Can the homeowners' association prohibit it?

Yes — and their authorization is now a formal requirement. Since the amendment to the Horizontal Property Act that came into force on 3 April 2025: to start the activity you need the prior express approval of the residents' meeting (art. 7.3); and any agreement to approve, restrict, or prohibit it requires the vote of three-fifths of the owners (art. 17.12), who may also impose a surcharge of up to 20 % on common expenses. These agreements are not retroactive for those who were already operating legally before that date. Obtain the signed minutes with a favorable agreement before submitting the responsible declaration.

Day-to-day obligations

• Guest registration (SES.Hospedajes): submit guest data to the Ministry of the Interior in accordance with Royal Decree 933/2021.
• REATE number clearly visible in all listings, invoices, and information documents.
• Pre-booking information for guests: name of the owner, registration number, capacity, schedules, final price broken down with taxes and fees (from 2027, including the tourist tax), cancellation conditions, and house rules.
• Inside the property: VT/HT sign, notice and complaints forms, fire extinguisher, first-aid kit, and evacuation plan.

Taxes: foral and national

The Basque Country has a special foral tax regime, meaning income tax is regulated by each Hacienda Foral and does not align with the rest of Spain:

• Income tax (Bizkaia and Álava): from 2025, vacation rental income is taxed as property capital income under the general base, with a 20 % allowance on gross income and only financing interest deductible as an expense (IBI, community fees, utilities, and depreciation are no longer deductible).
• Income tax (Gipuzkoa): property capital income under the general base, with necessary expenses deductible; the main-residence rental allowance does not apply. It is advisable to confirm the details of the 2025 foral reform with your tax advisor.
• VAT: rentals without hotel-type services are exempt; rentals with hotel-type services are subject to 10 %. A national VAT reform on vacation rental apartments was not ratified and was repealed at the end of 2026; treat it as a possible future change, not a current one.
• Tourist accommodation tax: from 1 January 2027, vacation rental guests will pay a municipal tax collected and remitted by the property owner. In Bilbao, Donostia, and Vitoria, the planned rate for VUTs is up to 6.50 € per person per night (maximum 6 nights), subject to final approval of the respective ordinances.

Penalties: the cost of non-compliance

Operating without registration is classified as 'clandestine activity' and is actively pursued. Penalty ranges under Law 13/2016:

Penalties are compounded by closure or suspension of the activity and the withdrawal of any subsidies. The Basque Government stepped up inspections in 2025.

What should you do now?

• If you already have a license (especially in Donostia or Bilbao): it is a scarce asset — keep it fully compliant (insurance, sign, REATE number, SES.Hospedajes) and prepare for the five-yearly renewal that the new Basque law will introduce.
• If you do not have one: start with the local council. Request the urban planning compatibility report and check the floor and zone before doing anything else; without it, do not invest.
• If you are buying a property 'with a license': confirm the REATE registration, the favorable urban planning report, the homeowners' association agreement, and that there are no open penalties or proceedings.