Regulations / Illes Balears / Legal basis

Legal basis for tourist rentals in Illes Balears

The rules everything above rests on, with the review notes.

Legal basis

Ley 8/2012, modificada por la Ley 6/2017

Legal basis

Ley 8/2012, modificada por la Ley 6/2017
Source: boe.es
Decreto 20/2015
Source: caib.es
Decreto-ley 3/2022
Source: boe.es

Notes

An existing license functions as a market asset (estimated at €20,000–120,000 depending on the bed quota). Ecotasa (ITS, the tourist eco-tax): the host collects it, at higher rates in July–August. Sources: caib.es, cbat.conselldemallorca.es, BOE-A-2017-10539, BOIB (DL 3/2022).

We could not access the official sources on 20 Oct 2026

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