Holiday rentals in Catalonia are regulated by Decree 75/2020, which establishes differences between tourism apartments (apartamentos turísticos) and dwellings for tourism use (viviendas de uso turístico – VUT). This distinction not only extends to the legal requirements, but also the management, taxation and location of these properties, which is why the choice between a tourism apartment or a dwelling for tourism use depends on several factors, including the investment strategy and municipal regulations. For owners and investors, knowing these differences is essential if you want to avoid penalties and optimize the profitability of your rental.
The tourism apartment is a property intended exclusively for short-stay rentals for tourism purposes and must be on land qualified for this use. Its operation must be continuous and managed professionally, offering services similar to those of a hotel (periodic cleaning, guest services, etc.). These apartments are usually located in buildings where all the units are intended for tourism and must comply with the quality and comfort standards established by the regulations.
A dwelling for tourism use (VUT), on the other hand, is a privately owned property that is rented to tourists on a temporary basis, without this activity being its exclusive function. Unlike tourism apartments, VUTs can be located in residential buildings, but they require a municipal license and must comply with civility rules to avoid disturbing neighbors. In addition, the management of a VUT does not necessarily have to be entrepreneurial, although it is still subject to specific regulations.
Similar legal requirements
Decree 75/2020 of the Generalitat de Catalunya regulates both types of accommodation, establishing specific criteria for their legalization. Both tourism apartments and VUTs must be registered in the Tourism Registry of Catalonia and have a registration number that must appear on any advertisement or promotion of the property. However, in order to process this registration, the municipal regulations must be taken into account. The Barcelona City Council has placed severe restrictions on granting new VUT licenses in certain areas, limiting their proliferation in the city center in order to reduce the impact of tourism on residential areas and ensuring that the holiday rental activity does not affect quality of life in the neighborhood.
In order to obtain a holiday rental license in Catalonia, owners must comply with a series of requirements, such as the property being up to code, the installation of safety features, and the registration of guests in the police’s traveler registry. In addition, owners are subject to the payment of the Tax on Stays in Tourist Establishments (IEET), applicable to all tourism accommodations in the region.
Tax and management differences
Tourism apartments, considered an economic activity, are taxed as such and registered with the tax authorities as a tourism accommodation company. This implies the payment of VAT, in addition to other specific taxes depending on the type of operation. VUTs, on the other hand, are taxed under Personal Income Tax (IRPF) as income from real estate capital, unless additional services are provided as part of the hotel activity, in which case they can also be considered an economic activity.
In terms of operations, while tourism apartments are usually managed by specialized companies that guarantee continuous service, such as Lodging Management, VUTs can be managed directly by their owners or through intermediary agencies. In any case, both modalities require compliance with legal obligations to avoid sanctions.
In cities with high tourism demand and regulatory restrictions, such as Barcelona, tourism apartments can be a safer investment if they are located in authorized areas, licensed and professionally managed. However, in locations where regulation is more flexible, VUTs can be a profitable option for owners who wish to earn extra income without being exclusively dedicated to tourism. Before beginning a holiday rental business in Catalonia, it is advisable to get in-depth information on the current legislation and to seek advice from experts in the management of tourism accommodation.
If you understand the differences between tourism apartments and dwellings for tourism use but you want to delve deeper into the topic, read more articles in this blog for tips on management and optimisation of tourism properties. If you don’t have a tourism license but want a flexible model that gets you the best tenants, don’t hesitate to contact us or read some of our posts about month-to-month rentals. At Lodging, we’re experts in Barcelona rentals with the best accommodations and the most loyal guests. Join us!
