Mallorca
Holiday Rental Compliance in Mallorca
From SES Hospedajes guest registration to ETV licences and NRA applications — we manage Mallorca's demanding compliance requirements.
Compliance for Mallorca holiday rentals
Mallorca has some of the most stringent holiday rental regulations in Spain. The Balearic Islands government has introduced moratoriums on new tourist accommodation licences in many municipalities, and enforcement of existing requirements is robust. If you already hold a licence, staying compliant with the national SES Hospedajes and NRA obligations is essential.
The national requirements — SES Hospedajes guest registration and the NRA number — apply across the whole of Spain, including Mallorca and the rest of the Balearic Islands. Under Royal Decree 933/2021 (in force from December 2024), every guest over 14 must have their ID data submitted to the Ministry of Interior within 24 hours of arrival. This obligation sits with the property owner, not with Airbnb or Booking.com.
Mallorca is subject to mainland Spain's tax rules (IVA at 10%, not Canary Islands IGIC), which means different accounting obligations from the Canary Islands. However, the guest registration and NRA requirements are identical.
Legal requirements for Mallorca rental owners
ETV Licence (Estança Turística en Habitatge)
Required to legally market your property as tourist accommodation. New licences are subject to moratoriums in many areas. Properties must comply with minimum habitability, safety, and accessibility standards.
NRA Registration
Mandatory from January 2025 for all Spanish holiday rentals. The NRA number must be displayed on all listing platforms. In Mallorca, this supplements (not replaces) the regional ETV registration number.
SES Hospedajes Guest Registration
Under Royal Decree 933/2021, ID data for every guest over 14 must be submitted within 24 hours of their arrival. Mallorca's active tourist inspectorate makes compliance documentation especially important.
Income Tax / IVA
Unlike the Canary Islands, Mallorca is subject to mainland Spain's tax regime. Holiday rental income is subject to IRPF. If you provide hotel-like services (meals, daily cleaning), IVA at 10% may also apply.
How Villa Check In helps
Fully managed SES Hospedajes
We submit every guest's ID data to SES Hospedajes on your behalf — within the 24-hour window, every time, with 99% first-attempt success.
NRA registration support
We guide you through the national NRA application via the VUDA system so your property is correctly registered before your next listing goes live.
Ongoing compliance records
We retain submission records for the required three-year period — giving you an audit trail if inspectors call.
Frequently asked questions
Are new holiday rental licences available in Mallorca?
New ETV licences in Mallorca are extremely restricted. The Balearic Islands government has not lifted the moratorium introduced in 2022. Most municipalities — including Palma de Mallorca — cannot grant new licences. Existing licences are transferable when a property is sold.
What is the penalty for operating without a licence in Mallorca?
Operating a tourist rental without a valid ETV licence in the Balearic Islands can result in fines up to €400,000 and a compulsory cessation order. Enforcement has intensified significantly since 2023. Platform listings without a valid number are also at risk of removal.
Does SES Hospedajes apply to Mallorca?
Yes. All holiday rentals in Mallorca — as in every part of Spain — are subject to SES Hospedajes registration under Royal Decree 933/2021. You must submit guest ID data within 24 hours of each arrival, regardless of how the booking was made.
Can Villa Check In help with SES Hospedajes compliance in Mallorca?
Yes. Villa Check In provides fully managed SES Hospedajes guest registration for properties across Mallorca. We handle every guest submission so you remain compliant without the administrative burden — and we keep records for the required three-year retention period.
Simplify your Mallorca compliance
We help Mallorca property owners stay compliant with SES Hospedajes and NRA requirements. Get in touch and we'll respond within one working day.