Tourist rental compliance checklist for Illes Balears

A quick summary, no need to answer anything. For a diagnosis matched to your exact situation, answer the 7 diagnosis questions.

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  Regional tourist registration

  Mandatory

  You need: Registro Insular de ETV (gestionado por cada Consell insular). Without it you can't legally advertise.

  See solutions (free) →
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  Guest registration

  Mandatory

  You must register every guest in SES.Hospedajes within the legal deadline.

  See solutions (free) →
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  Income declaration (Modelo 238)

  Mandatory

  Hacienda cross-checks Modelo 238 (formerly Modelo 179) data with the platforms — declaring is mandatory.

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  Homeowners' association

  Mandatory

  The Ley de Propiedad Horizontal reform requires express approval (3/5 majority) for tourist use in some cases.

  What the law says (free) →
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  Additional requirement in Palma

  Mandatory

  Final approval by Palma's City Council plenary (28 May 2026) of the targeted amendment to the PG23 (rules 4.2.1, 4.2.2 and 4.2.4), published in the BOIB no. 81 of 27 June 2026: the whole municipality of Palma is declared a single zone not eligible for marketing ETH, the planned 374 new beds are removed, renewal of non-permanent ETH and relocation or transfer of authorised beds become impossible. Existing authorised beds are not banned. Check the published text for the exact date it takes effect.

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  Insurance for short-term rental use

  Recommended

  Standard home insurance usually excludes renting to guests — worth confirming your coverage.

  See solutions (free) →
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  Relationship with the homeowners' association

  Recommended

  A noise monitor lowers the risk of a neighbor complaint leading to a future ban.

  See solutions (free) →