Short-term rentals in Mallorca are regulated by the Balearic Islands Tourism Act (Llei 8/2012, Decret 20/2015 and Decret-llei 1/2022). In 2026, the rules have been tightened by the Consell de Mallorca to protect the local residential stock, especially in the most pressured areas. Here is the full landscape for owners considering short-term letting on the island.
The ETV number, a mandatory gateway
To offer a property for short-term tourist rental in Mallorca, the owner must obtain an ETV number (Estància Turística de Vivenda) from the Consell de Mallorca. Without this number, the listing is illegal, regardless of the channel (Airbnb, Booking, Vrbo, local agency). The ETV number must be visibly displayed on the listing.
Fines for non-compliance range from €4,000 to €40,000 per offence. The platforms themselves can be sanctioned if they publish listings without an ETV: since 2022, Airbnb and Booking must verify the number before publishing.
The Mature Tourist Zone (ZTM) regime
Since Decret-llei 1/2022, Mallorca is divided into ZTM-style zones. Depending on the exact zone of the property, ETV registration may be:
- Open: the property can be registered as an ETV after submitting a full dossier.
- Capped: the zone’s quota is partially used. Registration is still possible, but with conditions and delays.
- Suspended: no new ETV number is issued in the zone while the quota is saturated. Existing ETVs remain valid if compliant.
In practice, some historic neighbourhoods of Palma (the old town, La Llonja, Santa Catalina) sit under a strict ZTM regime. By contrast, the beach zones of Alcúdia, Pollença and Port de Sóller remain more open, subject to quota. Yes Conciergerie checks each property’s eligibility before any commitment.
Multi-family buildings: the 60-day rule
Apartments in multi-family buildings (condominiums) are subject to a specific rule introduced by Decret-llei 1/2022: short-term tourist rental is allowed only if the building owners’ association has voted it through with a two-thirds majority, and the property may be let for up to 60 days per year, splittable into multiple short stays.
This rule aims to protect the residential mix of buildings. If your property is an apartment in a block, the first step is to check the condominium rules (Reglament de Comunitat de Propietaris) and the history of general assembly votes (Junta de Propietaris).
Detached houses: relative flexibility
Detached houses, fincas and stand-alone villas are easier to register as ETVs. Subject to the number and to zoning rules, they can be let without an annual cap on days. This is why fincas in the Tramuntana, villas in Port de Pollença and village houses in Valldemossa remain the best-performing properties in terms of rental yield.
Taxation: Tourist Stay Tax and Income Tax
Two layers of taxation apply to short-term tourist rentals in Mallorca:
- Tourist Stay Tax (Impuesto sobre Estancias Turísticas): €1 to €4 per night and per adult traveller, collected by the host and remitted to the Balearic government. The amount varies by property category and season.
- Income tax (IRPF or non-resident equivalent): rental income is declared as business income for non-residents (form 210) or as rental income for residents. The rate depends on status.
For French, Spanish or European owners, double taxation is generally avoided through bilateral tax treaties, provided the income is correctly declared in the country of residence. Yes Conciergerie works with specialist tax advisors to guide owners towards the optimal structure.
Steps to follow, in order
- Check the condominium rules (for an apartment) and the PIAT (Tourist Zone Intervention Plan).
- Have the zone’s eligibility checked by the Consell de Mallorca or by your concierge service.
- Prepare the ETV dossier: land registry extract (nota simple), floor plans, habitability certificate, owner’s responsible declaration.
- File the responsible declaration (Declaració Responsable) with the Consell de Mallorca. The provisional ETV number is issued within 1 to 3 months.
- Display the ETV number on every listing and channel.
- Set up the tourist tax collection and the quarterly reporting.
What next? Yes Conciergerie support in Mallorca
Once the ETV number is obtained, the operational stakes kick in: multi-platform listing, dynamic pricing by season, multilingual guest welcome, hotel-grade cleaning, maintenance and reporting. Yes Conciergerie supports owners across Mallorca at every step, with a local team that knows each zone’s specifics (Palma, Sóller, Pollença, Alcúdia, Valldemossa).
For a personalised study of your rental project in Mallorca, request a free quote or use our Mallorca Airbnb income estimator in 60 seconds.
This article is for general information. For any regulatory or tax decision, we recommend contacting the Consell de Mallorca or a Spanish tax advisor. Regulations evolve regularly.
