Airbnb rules in Barcelona (2026): tourist flat licences, the 2028 end date and the tourist tax
What a tourist flat (HUT) is in Catalonia, why Barcelona grants no new licences, what the Catalan decree and the Constitutional Court mean for November 2028, how the tourist tax works in 2026, and what that leaves for a new co-host.
Sources listed, last checked
General information, not legal or tax advice. Rules differ by country and city and change often, so check the official source and ask a qualified adviser before you act.
To let a flat legally on Airbnb in Barcelona in 2026, it must be a licensed habitatge d’ús turístic (HUT) with a number in the Registre de Turisme de Catalunya, shown in every advert.4 The city grants no new HUT licences, and the roughly 10,000 that exist are meant to end in November 2028, when the five-year transition set by Catalonia’s Decree-law 3/2023 runs out.15 The Constitutional Court upheld that decree in March 2025.2 For a new co-host, that means Barcelona is a market of existing licensed flats with a planned end date, not a market you can grow by adding new units.
Key takeaways
- A Barcelona tourist flat is a whole home let for 31 days or less, owned by the licence holder and registered with a number that must appear in all advertising.4
- Decree-law 3/2023 requires a planning licence for new tourist flats, and Barcelona says it will not adopt the plan that would make one possible.15
- Existing flats have five years from 9 November 2023 to get a new licence or stop, with one possible extension of up to five years; the Constitutional Court dismissed the appeal against this regime.12
- From 1 April 2026 the tourist tax on a Barcelona tourist flat is €4.50 plus a €5.00 city surcharge per person per night, for up to seven nights.89
- Before you manage a flat, check its address in the council’s register of licensed flats; if it does not appear, the council treats it as illegal.7
In this guide
- Airbnb rules in Barcelona: the layers
- What a tourist flat is in Catalonia
- Decree-law 3/2023: a licence that Barcelona will not grant
- The 2028 end date
- The national registration number
- The community of owners
- The tourist tax
- What this means for a new manager
- The rules by level
- Before you manage a flat in Barcelona
- Worked example
- Questions people ask
- Sources
Airbnb rules in Barcelona: the layers
The EU sets data rules for platforms through Regulation (EU) 2024/1028, but creates no licence; see EU short-term rental regulation 2024/1028. Spain runs the national data window for platforms, and its single registration number was annulled by the Supreme Court in May 2026.11 Catalonia decides what a tourist flat is, how it is registered and, through Decree-law 3/2023, which towns need a planning licence for it.14 Barcelona grants the permission, plans where tourist use is allowed, inspects and fines.35 The building’s community of owners works under the Catalan Civil Code.12
What a tourist flat is in Catalonia
A habitatge d’ús turístic is a whole home that its owner lets for a price for periods of 31 days or less; it may not be let by rooms. According to the Generalitat:4
- The owner holds the permission. Management and marketing can be handed to a third party, who then provides the phone line for incidents and the maintenance service.
- Capacity. At most 15 places, with an exception for some flats permitted before 26 August 2020, and never more than the cèdula d’habitabilitat (habitability certificate) allows.
- Number on show. The registration number appears in all advertising and on a visible sign in the flat, with the maximum capacity and the maintenance phone number.
- House rules. Guests receive the building’s rules of coexistence.
The council’s page calls the number the NIRTC, from the Registre de Turisme de Catalunya, and says guests must be given it when they book.7 Operating without permission is a serious or very serious infringement, with fines from €3,001 to €600,000, and owners, operators and collaborators can be held liable.4 Barcelona says it imposed about 10,500 fines and 9,700 orders to stop between 2016 and June 2024.5
Decree-law 3/2023: a licence that Barcelona will not grant
Catalonia’s Decree-law 3/2023 entered into force on 9 November 2023. In the 262 municipalities in its annex, Barcelona among them, using a home as a tourist flat needs a prior planning licence. The licence lasts five years, renewable, and a town may grant at most 10 per 100 inhabitants.1 According to the Generalitat, councils cannot grant these licences until their urban plan expressly allows tourist use alongside residential use.3
In Barcelona that door is shut. The council said on 21 June 2024 that it will not promote any new plan that declares tourist flats compatible, and that its tourist accommodation plan (PEUAT) already sets zero growth for the whole city.5 Its tourism page says the PEUAT is under review.6 We did not find an approved new PEUAT in force.
The 2028 end date
Under the decree’s second transitional provision, flats that were already permitted must obtain the new licence within five years of entry into force, or stop.1 Five years from 9 November 2023 points to November 2028; the decree sets a period, not a day, and we found no official notice naming the exact day.
In June 2024 the council counted 10,101 tourist flats and said that in November 2028 Barcelona will have no tourist flats.5 Its tourism page says the city plans not to renew the 10,000 licences that expire in 2028.6
The extension
An owner can ask the council for one extension of up to five more years by showing that the transition does not make up for losing the permit. The request is made once four years have passed and before the five years end, so from November 2027.1 The decree treats the transition as compensation for everyone affected.1 We found no public criteria for how Barcelona will judge these requests; NacióDigital reported in 2024 that owners who had recently carried out improvement works could apply.15 A flat whose owner wins an extension could run past 2028; one without it should not.
Courts and politics
On 13 March 2025, in ruling 64/2025, the Constitutional Court dismissed in full an appeal by more than fifty Partido Popular members of the Spanish Congress. It found the urgency justified and rejected the argument that the transition is an expropriation, treating the five years and the possible extension as a mitigation that considerably reduces the impact on holders. Two judges dissented on urgency.2 The mayor, Jaume Collboni, told Catalan News that changing “the rules of the game” was “completely legal and constitutional”.14
The fight goes on. idealista/news reported in September 2026 that Apartur, the tourist flat association, appealed in December 2025 against a council agreement meant to discourage tourist flats, and argues that a draft EU affordable housing regulation casts doubt on the 2028 plan.16 That EU text is a proposal, and we found no court decision on the appeal. Municipal elections are due in May 2027, and NacióDigital noted that a future council could still adopt a plan that allows tourist flats.15 As of 6 November 2026 we found no such change, and the BOE’s consolidated text of the decree shows no amendment.1
The national registration number
On 19 May 2026 the Supreme Court annulled the single registration procedure in Real Decreto 1312/2024 and dismissed the rest of the appeal, so the national data window for platforms remains.11 The detail is in the Marbella guide. In Barcelona the number to show is the tourism register number.47 We found no official guidance on which number Airbnb now asks for in Catalonia, so check the listing form.
The community of owners
Elsewhere in Spain, a new tourist let in an apartment building has needed the community’s express approval since April 2025. Hogan Lovells Cadwalader, a law firm, notes that this reform does not apply in Catalonia, which follows the Catalan Civil Code.13 That code has no rule written for tourist flats that we could find. Article 553-11 lets the statutes limit the activities allowed in the flats, binding a buyer in good faith only once registered, and article 553-26 requires four fifths of the owners, holding four fifths of the shares, to change the statutes.12 Our reading is that a building restricts tourist flats through its statutes, with that majority; the Generalitat confirms that registered statutes can limit tourist use.4 Ask a Catalan lawyer about a specific building.
The tourist tax
Catalonia’s tourist tax, the impost sobre les estades en establiments turístics, is paid by guests through the establishment, which shows it on the invoice. The holder of the establishment collects it and files the return.9 Llei 2/2026 of 6 March 2026 raised the rates and changed Barcelona’s surcharge from 1 April 2026.10
Tourist tax on a tourist flat in Barcelona city, per person per night, as listed by the Agència Tributària de Catalunya on 6 November 2026
| Period | Catalan rate | Barcelona surcharge | Total |
|---|---|---|---|
| 1 April 2026 to 31 March 2027 | €4.50 | €5.00 | €9.50 |
| 1 April 2027 to 31 March 2028 | Not yet listed | €6.00 | Not yet known |
| 1 April 2028 to 31 March 2029 | Not yet listed | €7.00 | Not yet known |
The rate for Barcelona is listed only to 31 March 2027, so we have not added totals for later years.8 The rules that matter for a manager:9
- The tax counts at most seven nights per person in the same establishment during a continuous stay.
- Guests under 17 are exempt, as are some stays for health reasons, stays funded by public social programmes and force majeure.
- Returns are filed twice a year: from 1 to 20 October for April to September, and from 1 to 20 April for October to March, with models 950, 940 or 920.
Where a booking is paid in full in advance, the rate in force when the booking was made applies.8 Agree in your contract who files the returns.
What this means for a new manager
Barcelona is not a market where a new co-host signs up new flats. It is a fixed, shrinking set of about 10,000 licensed flats whose owners may want help for the time that remains.5
Your client list is the register. The council says that if an address does not appear in its search, the flat is illegal.7 Owners of unlicensed flats will still ask you to list them; managing one exposes you to the fines above.4
Every contract has a horizon. Without an extension, the flat should stop as a tourist flat in November 2028.1 A contract signed now covers about two years. Price your setup time with that in mind, and agree in your management agreement what happens if the licence ends.
The extension request is work you can help with. Clean records of revenue, costs and investment make the owner’s case easier to make from November 2027, but the council decides.1
A let of more than 31 days falls outside the definition of a tourist flat, by our reading, and other rules apply that this guide does not cover.4 Catalonia also has other categories, such as tourist apartments and shared homes (llar compartida), regulated differently.9 For the longer-stay model, see the mid-term rentals guide, whose rules are Belgian and Dutch.
The rules by level
Main rules for a tourist flat in Barcelona, by level, checked on 6 November 2026
| Requirement | Level | What applies | Source |
|---|---|---|---|
| Definition | Regional | Whole home, 31 days or less, no rooms, up to 15 places | 4 |
| Registration number | Regional | Tourism register number in every advert and in the flat | 47 |
| New tourist flats | Regional and municipal | Planning licence needed; Barcelona will not adopt the plan for one | 15 |
| Existing tourist flats | Regional | New licence within five years of 9 November 2023, or stop | 1 |
| Extension | Municipal decision | One, up to five years, requested from November 2027 | 1 |
| Building | Catalan Civil Code | Statutes can limit activities; changing them needs four fifths | 12 |
| Tourist tax | Regional and municipal | €9.50 per person per night to 31 March 2027, at most seven nights | 89 |
Before you manage a flat in Barcelona
- Register. Is the address in the council’s register, with the same number as the listing?7
- Holder. Is your client the owner named on the permission?4
- End date. Will the owner ask for an extension, and on what evidence?1
- Building. Do the registered statutes limit tourist use?12
- Tax and contract. Who files the tourist tax, who pays a fine, and what happens when the licence ends?9
Worked example
Worked example: A licensed flat in the Eixample (illustration)
A co-host is asked in December 2026 to manage a licensed two-bedroom tourist flat in the Eixample. All names and figures are invented.
Checks. The address is in the council’s register and the owner is the holder. No extension request is planned, so both sides expect the flat to stop in November 2028, about 23 months away.
Tourist tax on one stay. Two adults and two children aged 10 and 14 book nine nights in January 2027. The children are exempt and only seven nights count, so the tax is 2 × 7 × €9.50 = €133.
The contract. Suppose €3,000 a month in accommodation revenue after platform fees and a 20% commission: €600 a month, or about €13,800 over 23 months, before the co-host’s own costs.
An illustration of the checks and the arithmetic, not a prediction or legal advice for a real flat.
Watch out: Check this first
The 2028 plan, the extension rules and the tourist tax can all change. Open the council’s and the Agència Tributària’s pages again before every new contract.
Questions people ask
Can I get a new tourist flat licence in Barcelona in 2026?
Not that we could find. Under Catalonia’s Decree-law 3/2023, a new tourist flat in Barcelona needs a prior planning licence, and that licence needs a plan that expressly allows tourist use.13 In June 2024 the city council said it will not promote any new plan that does so, and its tourist accommodation plan already set zero growth for the whole city.5
Is Barcelona really ending all tourist flats in November 2028?
That is the city’s stated plan. Decree-law 3/2023 gives existing tourist flats five years from 9 November 2023 to obtain a new licence or stop, and the council said in June 2024 that in November 2028 Barcelona will have no tourist flats.15 Owners can ask the council for one extension of up to five years if they can show the transition does not compensate their loss, so some flats could continue after that date.1
Did a court stop Barcelona’s plan?
No ruling that we found has stopped it. On 13 March 2025 the Constitutional Court dismissed in full an appeal by more than fifty members of the Partido Popular against Decree-law 3/2023, with two judges dissenting.2 Apartur, the tourist flat association, has challenged a related city agreement in court and argues the plan conflicts with EU law, but we found no decision on that.16
How much is the tourist tax on an Airbnb flat in Barcelona?
For stays from 1 April 2026 to 31 March 2027, the Agència Tributària de Catalunya lists €4.50 per person per night for a tourist flat in Barcelona, plus the city’s surcharge of €5.00, so €9.50 in total.8 It is charged for at most seven nights per person in a continuous stay, and guests under 17 are exempt.9
Can I rent a room in my Barcelona flat to tourists?
Not as a tourist flat. The Generalitat defines a tourist flat as a whole home let for 31 days or less, and letting it by rooms is not allowed.4 Catalonia does have a separate shared-home category, the llar compartida, but we did not find a way to license short tourist room lets in Barcelona, so ask the council before you advertise one.9
Sources
All sources checked .
- Boletín Oficial del Estado, “Decreto-ley 3/2023, de 7 de noviembre, de medidas urgentes sobre el régimen urbanístico de las viviendas de uso turístico”, Spanish version of the Catalan decree-law first published in DOGC no. 9036, 8 November 2023; in Spanish
- Boletín Oficial del Estado, “Pleno. Sentencia 64/2025, de 13 de marzo de 2025. Recurso de inconstitucionalidad 798-2024”, Constitutional Court ruling, BOE no. 88, 11 April 2025, in Spanish
- Generalitat de Catalunya, Canal Empresa, “Nova regulació dels habitatges d'ús turístic a 262 municipis catalans”, Page dated 9 November 2023, in Catalan
- Generalitat de Catalunya, Departament d’Empresa i Treball, “Habitatges d'ús turístic: preguntes més freqüents”, In Catalan
- Ajuntament de Barcelona, “Barcelona impulsa mesures estructurals per fer front a l'emergència habitacional i augmentar l'oferta d'habitatge”, Council press release, 21 June 2024, in Catalan
- Ajuntament de Barcelona, “Application of Decree Law 3/2023 to tourist-use flats (HUTs)”, Council tourism page, undated
- Ajuntament de Barcelona, “Holiday lets”, Council page with the licensed address search, undated
- Agència Tributària de Catalunya, “Quota tributària, tarifes i recàrrecs municipals”, Tourist tax rates and municipal surcharges, in Catalan
- Agència Tributària de Catalunya, “Impost sobre les estades en establiments turístics”, In Catalan
- Agència Tributària de Catalunya, “Impost sobre les estades en establiments turístics: increment de tarifes, modificació del recàrrec de l'Ajuntament de Barcelona i creació d'un recàrrec per a la resta de municipis”, News, 10 March 2026, in Catalan
- Boletín Oficial del Estado, “Sentencia de 19 de mayo de 2026, de la Sala Tercera del Tribunal Supremo, que estima parcialmente el recurso contra el Real Decreto 1312/2024”, BOE no. 139, 8 June 2026, in Spanish
- Boletín Oficial del Estado, “Ley 5/2006, de 10 de mayo, del libro quinto del Código civil de Cataluña, relativo a los derechos reales (texto consolidado)”, Articles 553-11 and 553-26, in Spanish
- Hogan Lovells Cadwalader, “Implicaciones de la Ley Orgánica 1/2025 en las viviendas de uso turístico sujetas a régimen de propiedad horizontal”, Law firm, 9 May 2025, in Spanish
- Catalan News, “Barcelona mayor welcomes Constitutional Court ruling on tourist apartment restrictions”, News agency, 14 March 2025
- NacióDigital, “Certeses i incògnites del tancament de tots els pisos turístics de Barcelona”, Newspaper, 30 June 2024, in Catalan
- idealista/news, “Apartur afirma que la norma europea "cuestiona" eliminar pisos turísticos en Barcelona en 2028”, Property news, from Europa Press, 8 September 2026, in Spanish
We check every figure against the sources above. Spotted something out of date? Email systemen@hostproacademy.com with the guide title.
About HostPro Academy
The team behind this guide
These guides are written by the team behind HostPro Academy, a training programme for building a short-term rental management business. The rules, registration and tax part of that programme is covered in lessons 4.1, 4.2, 5.1 and 5.2.