Mallorca ETV tourist rental licence: eligibility and how to apply

If you want to legally let your property on Mallorca to holidaymakers, you need an ETV licence – the Estancia Turística en Vivienda. Without one, you risk substantial fines, and no booking platform can protect you from an inspection. A strict moratorium had frozen the issue of new licences since February 2022. In spring 2026, the Balearic government released an official allocation for the first time since then: 1,069 tourist places, this time through a transparent lottery. This guide explains which types of property are eligible, what a licence costs, which technical requirements you must meet, how the process works step by step – and what happens if you let without a licence.

• Buying a holiday property with a clear strategy — what investors should look for when buying

What an ETV licence is – and why you cannot let without one

ETV stands for Estancia Turística en Vivienda – meaning tourist accommodation in a residential property. It is the official Balearic licence that allows you to let your house or finca to tourists for short stays, such as individual days or weeks.

Without a valid ETV licence, any short-term tourist let on Mallorca is illegal, regardless of how many positive Airbnb reviews you have. Decreto-ley 4/2025 sets fines according to severity: minor offences up to €5,000, serious offences from €5,001 to €50,000, and very serious offences from €50,001 to €500,000. Unauthorised tourist letting is generally treated as a serious offence – repeat offenders risk fines towards the upper end of the range.

It is important to understand that an ETV licence is not the same as an ordinary business licence. The system is governed by the concept of plazas turísticas (tourist places). Each plaza represents one guest sleeping place. The total number of places on Mallorca is capped – which is precisely what makes a licence so valuable once granted.

Short-term vs long-term lets: Where is the dividing line?

An ETV licence is required only for short-term tourist lets. If you let your property for periods of more than one month (a conventional long-term let), Spanish tenancy law applies and you do not need an ETV licence. For any tourist let below that threshold, an ETV licence is mandatory.

Note: In practice, the distinction between a short-term and a long-term let is not always straightforward. If in doubt, seek legal advice on how your particular letting arrangement is classified – especially if you are planning a mixed arrangement (e.g. personal use + seasonal letting).

The moratorium and the 2026 reopening: What applies now

To understand the current legal framework, it helps to look briefly at recent developments.

On 11 February 2022, a strict moratorium came into force, completely suspending the issue of new ETV licences and the transfer of tourist accommodation places across the Balearic Islands – Mallorca, Menorca, Ibiza and Formentera. It was prompted by political concerns about overtourism and pressure on the local housing market.

As a result, buying a property with an existing ETV licence became the only legal way to enter the holiday rental market. Properties with valid licences rose sharply in value.

What changed in 2025: In April 2025, the government led by Marga Prohens passed a decree introducing measures to curb tourism. Among other things, it imposed a general ban on new holiday lets in apartment buildings across the archipelago, following the model already in place in Palma and Ibiza. At the same time, existing permits granted before 2017 were placed on a more secure legal footing.

The 2026 ballot: In March 2026, the island government decided to make a new allocation of tourist accommodation places for the first time in years – a total of 1,069 places. Unlike before, they are no longer allocated on a first-come, first-served basis, but through a public ballot. The application deadline was 8 April 2026.

Please note: The March/April 2026 application window has already closed. Anyone looking to enter the market now must either wait for the next allocation or buy a property with an existing ETV licence. We’ll let you know as soon as a new ballot is announced.

Which property types are eligible to apply

Not every property in Mallorca can obtain an ETV licence. The current regulations (as at 2026) draw a strict distinction between property types.

The ETV60 category is new and particularly appealing to owners who want to rent out their main residence for part of the high season: up to 60 days per year are permitted. This option is less expensive, but is strictly limited to 60 days.

Note: The classification of your property also depends on its urban planning zoning (zonificación urbanística). A property may be a detached house in terms of its construction but lie in a zone where holiday rentals are not permitted. The land registry alone cannot tell you this – you need to check the zoning with your local council (Ajuntament).

Cost of an ETV licence: what to budget for

The licence fees themselves are modest compared with the potential income. They are calculated per tourist place (plaza turística), rather than as a flat fee per property.

There are also one-off additional costs you should budget for:

• Technical reports (energy performance certificate, certificate of habitability – cédula de habitabilidad)
• Legal and administrative fees for the application
• Any necessary building alterations, if the property does not yet meet the technical requirements

A realistic budget should allow for a total cost of at least €25,000–€30,000 for a medium-sized detached house when preparation costs are included.

Technical requirements: What the property must meet

An ETV licence will not be granted unless the property meets certain building and technical standards. The main requirements fall into four areas:

1. Planning requirements The property must be in an area where holiday lets are permitted under the current municipal planning regulations. Unauthorised buildings (obras ilegales) or extensions that have not been legalised can prevent an application from being approved.

2. Energy performance certificate A valid energy performance certificate (certificado de eficiencia energética) is mandatory. You cannot apply without it. Find out more in our guide to energy performance certificates in Spain.

3. Certificate of habitability The cédula de habitabilidad confirms that the property meets the legal minimum standards for residential use. If it is missing, you must apply for a new one.

4. Safety and accessibility standards Balearic law requires compliance with safety and accessibility regulations – specifically those covering escape routes, smoke alarms and accessible bathroom facilities.

Note: Older fincas and rural houses often fail to meet the requirements for a certificate of habitability or an energy performance certificate. Have an independent architect or surveyor assess the property's condition before applying.

The 2026 lottery: A step-by-step guide

The new allocation process is fundamentally different from the old first-come, first-served system. Here is how it worked for the 2026 allocation:

1. Check eligibility – Property owners or people with a right to use the property may apply. Only one application is permitted per property.
2. Prepare the documents – Proof of ownership (land registry extract), energy performance certificate, certificate of habitability and, if applicable, power of attorney for a gestor or lawyer.
3. Submit the application – Within the application period (for the 2026 round: by 8 April 2026) to the relevant island council (Consell de Mallorca) or via the Balearic administration’s online portal.
4. Lottery draw – Once the deadline has passed, the 1,069 available places are allocated by lottery among valid applications. The process is public and transparent.
5. Notification and payment – Successful applicants pay the amount due per place and receive the official ETV licence.
6. Registration and start of operations – The licence is entered in the Balearic tourism register. Only then can you legally let the property.

Please note: Newly issued licences cannot be transferred or resold during the first five years. This clause prevents licences from being bought purely for speculation.

Ongoing obligations for licensed holiday-let owners

An ETV licence is not a free pass – it brings ongoing obligations to the authorities and your guests:

Note: The tax treatment of your rental income depends on whether you are tax resident in Spain. If you are not resident, you pay IRNR on your rental income. Seek advice from a tax adviser licensed in Spain – the rules are complex. You can find an overview of property-related taxes under Taxes & Law.

Expected returns: What you can realistically plan for

Licences are valuable because holiday rentals on Mallorca can generate substantial income. Here are some indicative figures backed by market data:

For well-positioned coastal locations in the south-east, market observers cite gross yields of 5–7% per year. The net margin depends on management costs, taxes, maintenance and occupancy rates.

The ETV licence itself adds noticeably to a property's value: properties with an existing licence were particularly sought after during the moratorium – and that premium will remain relevant even if applications reopen, as long as the total number of places remains capped.

The most common mistakes when applying for an ETV licence

Many owners lose valuable time and money through avoidable mistakes. These are the most common:

1. Not checking zoning The property is in a zone where holiday rentals are not permitted. This only comes to light after the application has been submitted.

2. Missing or expired documents The energy certificate or certificate of habitability is missing, has expired or was issued for a different type of use.

3. Unauthorised structures that have not been legalised A pool house, roof terrace or extension is not recorded in the land register or does not have planning permission. Find out more in our Guide to legalising unauthorised building work.

4. Applied for the wrong type of licence An ETV60 licence for a property that is not your main residence, or an application for a flat in an apartment building, which has no longer been permitted since the 2025 decree.

5. Missed the deadline The application window for the 2026 lottery was extremely short (less than 3 weeks). Anyone who did not act immediately missed out.

6. Overlooked the transfer restriction The new licences cannot be sold or transferred for five years. If you want to sell the property in the short term, you lose the added value of the new licence.

Illegal letting: What are the consequences?

Letting a property without a valid ETV licence can have serious consequences:

• Fines of €5,001 to €50,000 for illegal short-term tourist letting (a serious offence under Decreto-ley 4/2025); for very serious offences, €50,001 to €500,000
• An order to cease operations issued by the relevant tourism authority
• Liability for damage caused by guests – without insurance cover
• Reputational damage following a public inspection

The Balearic administration has significantly stepped up inspections in recent years. Reports from platforms, tip-offs from neighbours and targeted inspections make the risk of being caught real.

What comes after the licence? Your next step

An ETV licence is the starting point, not the finish line. These are the questions to ask yourself as soon as it is granted:

• Manage it yourself or outsource? Professional management companies (property management companies) handle bookings, cleaning, guest services and reporting guests to the police. Their commission is usually 15–25% of income.
• Decide on a tax strategy – IRPF or IRNR, input tax deductions and proper bookkeeping: a tax adviser specialising in Spain can help you work this out.
• Take out insurance – Specialist policies for tourist lets are available; standard home contents insurance generally will not cover them.
• Set up the tourist tax – You must collect the Balearic tourist tax for each guest and overnight stay and remit it correctly.

Checklist: applying for an ETV licence in Mallorca

Before applying, check the following:

• Property type is eligible (detached house, terraced or semi-detached house, or ETV60 primary residence)
• Zoning under the development plan permits tourist use
• Land Registry records are accurate and complete (no unregistered structures)
• Valid energy performance certificate is available
• Certificate of habitability (cédula de habitabilidad) is up to date
• Safety requirements are met (smoke detectors, escape route signs)
• Proof of ownership is complete
• Application is submitted in full and on time
• Transfer clause (5 years) is factored into the investment strategy
• Tax and insurance advice has been obtained

Conclusion: is an ETV licence still worth it in 2026?

Yes – but with realistic expectations. The 2026 lottery showed that the market snapped up the available places immediately. Demand far exceeds supply, helping to sustain the long-term value of a valid licence.

Owners who want to let their house or finca legally to holidaymakers have two options: wait for the next application window and prepare as thoroughly as possible – or buy a property with an existing ETV licence now. Both have advantages and disadvantages that depend heavily on your personal goals, your property and your timescale.

Letting without a licence is an expensive gamble. Those who obtain and use a licence properly gain a lasting competitive advantage in one of Europe’s most attractive tourism markets.

Official sources

• Consell de Mallorca – Departament de Turisme: www.conselldemallorca.net – the authority responsible for issuing ETV licences in Mallorca
• Govern de les Illes Balears – Tourism: www.caib.es – official information on Balearic tourism law
• ATIB – Agència Tributària de les Illes Balears: www.atib.es – Ecotasa (tourist tax), tax obligations
• AEAT – Agencia Estatal de Administración Tributaria: www.agenciatributaria.es – IRPF / IRNR, income tax obligations for landlords
• BOE – Boletín Oficial del Estado: www.boe.es – legislation and decrees (including Decree-Law 3/2022 and the April 2025 decree)
• Habtur – Associació d'Habitatges Turístics de Balears: Tel. 656 604 852 – trade association for holiday rentals in the Balearic Islands

How long is an existing ETV licence valid?

ETV licences do not all have the same period of validity. It depends, among other things, on the type of licence and when it was granted. ETVPL licences for flats in multi-unit buildings and ETV/60 licences are subject to renewal every five years. For older licences for single-family houses, renewal requirements vary according to when they were granted; not all of these licences need to be renewed.

Check the specific decision and register status rather than assuming that a licence labelled “ETV” is valid indefinitely. The Consell de Mallorca is responsible for clarifying this. This is not legal advice.