Full support for holiday rental (Vivienda Vacacional) property owners in the Canary Islands — from initial registration through to ongoing fiscal compliance.

The Canarian holiday rental framework operates independently of national register requirements and carries specific obligations that differ from mainland Spain. Canary Admin Services has hands-on experience navigating these procedures, especially in Fuerteventura and Lanzarote.

Who this service is for

This service is designed for holiday rental property owners who are navigating VV registration and fiscal compliance for the first time — or for established owners looking to move to a more reliable, hands-on adviser who understands the Canarian regulatory landscape and communicates in English to make the process that little bit easier for you to manage.

Holiday Rental Services Include

Operate your rental activity with confidence

Holiday Rental (VV) registration with the Gobierno de Canarias

Complete registration of your property as a holiday rental (vivienda vacacional) with the Canarian Government, including all required documentation and formal notification to the appropriate authorities.

Review of property eligibility and documentation

Verification that your property meets all legal requirements for holiday rental use — from planning permissions and building compliance to community regulations — before registration proceeds.

Prior notification to the Town Hall

Submission of the required comunicación previa (prior notification) to your local Town Hall, confirming holiday rental activity and ensuring fulfilment of all municipal regulations.

Ongoing IGIC obligations for holiday rental income

Management of IGIC registration, monthly or quarterly declarations, and annual returns — ensuring you meet all Canarian tax obligations on rental income from the start of your activity.

Income Tax obligations for non-resident holiday rental owners (Tax Form 210)

Annual filing of Tax Form 210 (IRNR — non-resident income tax) on behalf of non-resident property owners, a legal requirement regardless of whether income was generated in that tax year.

Common Questions

Do I need to declare my holiday rental income in Spain if I already declare it in my home country?
Does Airbnb or Booking.com handle all my fiscal obligations?
Do I need to issue invoices for each booking?
When do I need to start paying IGIC on holiday rental income?
What if I only rent the property occasionally, not year-round?

Yes. Income from a property located in Spain is subject to Spanish Non-resident Income Tax (IRNR), regardless of where else you may be obligated to declare it. Double taxation treaties determine how the two declarations interact — however, they do not eliminate the Spanish filing obligation.

No. Platforms like Airbnb and Booking.com handle the booking and payment, but they do not manage your tax obligations in Spain. You are still required to register as a holiday rental owner (VV) and file IGIC and IRNR returns, independent of the platform.

Yes. Even though you're using a platform, you are required to maintain proper documentation of your income. We will show you how to generate invoices to your guests and provide you with a template for you to either use or adapt. 

IGIC is due as soon as you begin renting the property, whether or not you've formally registered yet. Registration and back-filing can be managed retroactively, but it's best to register before you start. The submission of tax forms may be required even if you have not yet received your first guest - you can verify the procedure with us as this depends on the tax system you are registered under. 

The obligation to register as a holiday rental owner is based on the intent and activity, not the frequency. Even occasional rentals require registration and fiscal compliance.

Next Steps

Simple steps on the path to success

  • 1

    Step 1

    Book the initial consultation

  • 2

    Step 2

    Receive a detailed recap of our meeting

  • 3

    Step 3

    Receive an Estimate for the services you'll require to register or regulate your activity to current legislation

  • 4

    Step 4

    If you accept the Estimate, a contract is signed to outline our agreement and obligations

Ready to get started?

Book a consultation
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