Tourist rental compliance checklist for País Vasco

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

• ☐

  Regional tourist registration

  Mandatory

  You need: Registro de Empresas y Actividades Turísticas de Euskadi. Without it you can't legally advertise.

  See solutions (free) →
• ☐

  Guest registration

  Mandatory

  You must register every guest in Ertzaintza (sistema propio autonómico; NO se usa SES.Hospedajes estatal) within the legal deadline.

  See solutions (free) →
• ☐

  Income declaration (Modelo 238)

  Mandatory

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

  See solutions (free) →
• ☐

  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) →
• ☐

  Additional requirement in Donostia / San Sebastián

  Mandatory

  A municipal tourist-housing ordinance (2018) divides the city into three zones (A, B, C): new VUT are banned in the most saturated zone (A), with floor/independent-access restrictions elsewhere. Since 19 April 2023 a moratorium (since extended) has suspended new licenses. In February 2026 the city council gave final approval to a General Plan (PGOU) amendment that shields residential use from tourist use. A municipal activity license (CPA) is also required on top of the regional declaración responsable.

• ☐

  Insurance for short-term rental use

  Recommended

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

  See solutions (free) →
• ☐

  Relationship with the homeowners' association

  Recommended

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

  See solutions (free) →