VUT License in Madrid 2026: Plan RESIDE, Requirements and Zones

*This guide is informational and does not constitute legal advice. Tourism regulations change frequently; verify your situation with the Ayuntamiento de Madrid and the Comunidad de Madrid before making any decisions. Last reviewed: October 2026.*

Can I open a VUT in Madrid in 2026?

It depends on two things: which zone your apartment is in and whether it has independent access from the street. Under Plan RESIDE, many upper-floor apartments within residential buildings can no longer be converted into new VUTs. For most property owners, this is the decisive filter — not the paperwork.

One figure sums up the situation: of the approximately 16,100 vacation rental properties estimated to exist in Madrid, only around 1,200 operate with a legal license. The window to regularize — and do it properly — is precisely where Fee4Me adds value.

The two permits everyone confuses

In Madrid, two separate administrations are involved, and one does not replace the other. Registering with the regional registry does not grant you the municipal license, and vice versa.

Plan RESIDE: where it is and isn't allowed

Plan RESIDE (approved in August 2025 and in force upon publication, replacing the 2019 Special Hospitality Plan) divides the city into zones:

The national registry was struck down: what applies now

It is worth knowing because it changes the process: the Supreme Court annulled (ruling of May 21, 2026) the Unique Registry for Short-Term Rentals — the national number under RD 1312/2024, in force since July 1, 2025 — for encroaching on regional competencies. In practice:

• You no longer need the national registration number to advertise your property.
• The regional registry governs: in Madrid, the VUT number from the Comunidad de Madrid's Tourism Business Registry.
• The Single Digital Window is maintained for platforms to transmit data (European obligations), but without the single national number.

Step by step

• Check the zone and access. Find out whether your apartment is in the historic center, a commercial corridor, or the rest of the city, and whether it has independent access. Almost everything depends on this.
• Apply for the urban planning license and tertiary hospitality use classification at the Ayuntamiento de Madrid.
• Register with the Tourism Business Registry of the Comunidad de Madrid and obtain your VUT number (free of charge).
• Include the VUT number in all listings (Airbnb, Booking, your own website, etc.).
• Register with the traveler registry (SES.Hospedajes).
• Check the situation with your homeowners' association (see next section).

Homeowners' association and taxation

• Homeowners' association (national regulation): since the amendment to the Horizontal Property Act by Ley Orgánica 1/2025, a new VUT activity may require the favorable agreement of 3/5 of the owners' assembly. This is not retroactive for existing VUTs, and the association may agree to increase by up to 20% the shared expenses attributed to the vacation rental property.
• Taxation: income is subject to personal income tax (IRPF) or corporate tax, and depending on the case, VAT and local tax obligations may apply. We cover this in depth in our taxation guide.

Penalties

Operating as a VUT without the municipal license or without the regional registration is a violation that can result in fines of up to €300,000 in the most serious cases, as well as the immediate cessation of activity and removal of listings from platforms. The amounts depend on how the infringement is classified.