The tourist rental licence in Alcossebre is really the registration of the home in the Registro de Turismo de la Comunitat Valenciana (the Valencian Region's tourism register), since Alcossebre is part of the municipality of Alcalà de Xivert (Castellón). You obtain it by filing a declaración responsable (sworn statement) online with the Generalitat Valenciana, the regional government. This guide summarises the rules in force as of October 2026.
Disclaimer: this page is for information only and does not constitute legal or tax advice. Tourist rental rules change frequently; before registering your home, check each point against the official sources listed at the end or with a qualified professional.
What counts as a tourist rental home
Under article 65 of the Ley 15/2018 de turismo, ocio y hospitalidad de la Comunitat Valenciana (the Valencian law on tourism, leisure and hospitality), as amended by Decreto-ley 9/2024, a tourist rental home is an entire property let for a price, for tourist purposes, for 10 days or fewer in a row to the same guest. Some key points:
- A let of 11 days or more is no longer a tourist rental. If you sign such a contract within the period declared as tourist use without notifying the change beforehand, the registration is cancelled.
- Letting by the room is prohibited: the home is always let as a whole.
- When you register you declare an operating period (all year, summer, weekends…) and you may only market the home during that period.
- Tourist use is presumed if the home is advertised on tourist channels, including the internet.
- Anyone managing 5 or more tourist rental homes is considered a management company.
Requirements to register your apartment
According to the FAQs of the Generalitat's Dirección General de Turismo (Directorate-General for Tourism, July 2026 version), in the declaración responsable you must state that:
- You have the right to use the home (title deed, contract or authorisation to a management company).
- You meet the minimum requirements of Anexo III (Annex III) for the capacity you declare.
- You give a single cadastral reference for the home.
- You have civil liability insurance or an equivalent guarantee.
- You hold the required licences, including the first or second occupancy licence if the property is residential.
- You have an energy performance certificate.
- You have the express agreement of the owners' association.
- You comply with guest registration and your tax obligations.
The only document that must be attached is the favourable municipal planning compatibility report.
Minimum requirements for the home (Anexo III)
Anexo III, as amended by Ley 3/2026, requires among other things: emergency instructions in several languages, hot water, sockets in every room, air conditioning and heating at least in the living-dining room, internet, television, a first-aid kit, a wardrobe in each bedroom, a washing machine and an equipped kitchen. Extra beds may not exceed 50% of the fixed beds. The operator must ensure cleaning, linen changes and maintenance, provide a 24-hour helpline and a reception service, and may not hand over keys using key boxes on the public street. Homes registered before 8 August 2024 that have not changed owner have until 8 August 2029 to adapt.
Step 1: municipal planning compatibility report
The planning compatibility report is issued by Alcalà de Xivert town council, to which Alcossebre belongs, and certifies that the local plan allows tourist use of the home. Request it before filing the declaración responsable: without it, the Generalitat will not register the home and is in fact cancelling registered homes that have not provided it. Ask the town council about the current procedure, documents and fee, and whether there are any local restrictions. If the municipality suspends licences or changes its planning, the report you submit may not be more than 6 months old.
Step 2: agreement of the owners' association (3/5)
Since 3 April 2025, the Ley de Propiedad Horizontal (Spain's law on owners' associations in apartment buildings, reformed by Ley Orgánica 1/2025) requires an owner who wants to start a tourist rental to obtain the express prior approval of the association. The agreement needs the votes of 3/5 of the owners who also represent 3/5 of the shares. By the same majority, the association can restrict or prohibit the activity and raise the tourist rental's share of service charges by up to 20%; these agreements are not retroactive. Without the agreement, the association's president can demand that the activity stop and go to court.
Step 3: declaración responsable and registration number
Registration is done through procedure GVA 19207, Autorregistro de Viviendas de Uso Turístico (self-registration of tourist rental homes), which is online only. You need a digital certificate or Cl@ve firma (Cl@ve PIN is not accepted). The Servicio Territorial de Turismo (regional tourism office) reviews the documents and registers the home or gives you 10 working days to correct any issues; the notification arrives in your Carpeta Ciudadana (online citizen folder).
Once registered, the home receives its registration number, which must appear, together with the exact location, in every advert. You must also display the official plaque at the entrance, keep complaint forms and have house rules that guests accept before their stay.
Validity and renewal
Registration is valid for 5 years. Homes registered up to 7 August 2024 renew on 8 August 2029; those registered later, 5 years after their registration date. Renewal is requested in the month before expiry, with a new declaración responsable and an updated planning report. If you buy a home that is already registered, you need a change-of-owner declaration and a new report; for inheritances a modification declaration is enough.
The national rental register, struck down in 2026
Between July 2025 and May 2026, advertising on platforms also required a number from the Registro Único de Arrendamientos (single rental register) of the Land Registry (Real Decreto 1312/2024). The Supreme Court struck it down because the State lacked jurisdiction, in several rulings, the first being STS 620/2026 of 19 May, following an appeal by the Generalitat Valenciana itself. According to the Generalitat, since May 2026 only registration in the Registro de Turismo de la Comunitat Valenciana is mandatory. Platforms are still required to send data to the Ventanilla Única Digital de Arrendamientos (digital single window for rentals).
Guest registration
Real Decreto 933/2021 requires guests' details to be reported on the Ministry of the Interior's SES.Hospedajes platform immediately and at the latest within 24 hours of the booking (or its cancellation) and of the start of the stay. The data are kept for 3 years.
Tax basics
- IRPF (Spanish income tax for residents): the income is usually taxed as income from real estate capital, unless there is a business activity, and the 60% reduction for letting a main residence does not apply.
- Non-residents: modelo 210 (the non-resident income tax return), at a rate of 19% for residents of the EU, Iceland and Norway (who can deduct expenses) and 24% for everyone else.
- IVA (Spanish VAT): the rental is exempt if no hotel-type services are provided. If services typical of the hospitality industry are offered, such as a permanent reception, regular cleaning or linen changes during the stay, it is taxed at 10%.
- The former modelo 179 filed by intermediaries has been abolished since the 2024 tax year.
Always coordinate the taxation of your home with your tax adviser.
Penalties
Ley 15/2018 classifies offences as minor, serious and very serious:
| Type | Examples | Fine |
|---|---|---|
| Minor | Minor breaches | Warning or up to €10,000 |
| Serious | Not meeting the essential requirements, false information in the declaration, misleading advertising | €10,001 to €100,000 and possible closure for up to 6 months |
| Very serious | Advertising or letting without a declaración responsable, having no insurance, letting by the room | €100,001 to €600,000 and cessation of the activity |
If the owner is not the operator of the activity and fails to identify the operator when required, the owner is secondarily liable.
Casa Azahar can handle it for you
A management company can file the declaración responsable on your behalf as your representative, request the compatibility report from the town council, prepare the request for agreement for your owners' association meeting or act as the operator of the activity with your consent. Casa Azahar, an apartment management company in Alcossebre, handles these procedures and the day-to-day compliance: keys at the office, a 24-hour helpline, cleaning, the plaque and guest registration. See everything included in holiday apartment management in Alcossebre or go back to the guide to renting apartments in Alcocéber.