Legal & Tax · 7 min read
The whole truth about the Ibiza tourist licence (ETV): 2026 update
9 May 2022 · Hansson & Hertzell
Can you still get an ETV holiday-let licence on Ibiza? What the licence is, the types that remain, why new places are frozen, costs, the application steps and fines, re-checked against the official texts in October 2026.
Ibiza is an island filled with history and mystery. Its narrow streets, old town centre, and beautiful stretches of nature are characteristic to those who reminisce long summers on the white island. Over the years, Ibiza has become a beacon for health fanatics, party goers, sunbathers, and modern hippies. With this diverse community ever-growing, it has attracted another niche… Rental properties!
But how to navigate the rental market with the current legislation? We break it down and explain what you need to know before you buy a home on Ibiza with holiday letting in mind.
Updated 5 October 2026. This article was first published in May 2022. Balearic holiday-let law has changed substantially since then, so every legal fact below has been re-checked against the official texts (BOE, BOIB) and the sources are listed at the end. This is general information, not legal advice.
1. What is an Ibiza tourist licence?
Many people dream of living on Ibiza. One of its perks is being able to spend your summers under the Spanish sun, while making some rental money the rest of the year (or the other way around). Ibiza is also one of the most popular holiday destinations in Europe.
Letting a home to tourists in the Balearic Islands is regulated by the Balearic Tourism Law, Ley 8/2012 del turismo de las Illes Balears, which was largely rewritten by Ley 6/2017 and has been tightened several times since, most recently by Decree-law 4/2025 and Ley 4/2026. (The 2022 version of this article said the licence came from the national Urban Leases Act, the LAU. That was wrong: the LAU simply leaves tourist lets to regional law.)
To market a home to tourists you file a responsible declaration of the start of tourist activity, the DRIAT, with the Consell d'Eivissa (the island council). The home is then registered with a number that starts with ETV. Without it, you may not market the home as tourist accommodation or advertise it on holiday-rental channels; ordinary residential or seasonal leases under the LAU remain possible.
2. What are the different types of licences?
Single-family houses (ETV). Detached houses, houses between party walls ("entre medianeras") and paired houses ("pareadas"). This is the classic Ibiza holiday-let licence. The law sets no expiry date for it.
Homes in buildings with a community of owners (apartments). Since 16 April 2025, no new declarations can be filed anywhere in the Balearic Islands for homes in a building under community ownership; only semi-detached and paired houses are exempt (Decree-law 4/2025, second additional provision). Existing registrations of this type are valid for five years and renewable.
Letting your own main residence (maximum 60 days a year). Only possible in zones that the Consell has expressly declared suitable for it. Valid for five years and renewable.
3. Can you still get a new tourist licence on Ibiza?
In practice, hardly. On Ibiza the purchase and exchange of tourist places ("plazas") is suspended until a carrying-capacity ceiling is approved through the island's planning instruments (the PIAT and the island territorial plan, PTI). New places only come from temporary pools that are refilled exclusively by licences that have been cancelled, allocated first come, first served (Consell d'Eivissa resolution of 13 June 2025, BOIB no. 77 of 19 June 2025). There is no growth in the total number of places.
Further restrictions apply: tourist use is not allowed on protected rural land listed in the island plan (except traditional farmhouses, "casas payesas"), and the second modification of the PTI (BOIB no. 106 of 9 August 2025) restricted tourist letting on rural land further.
If a home can be registered, it must meet, among others, these requirements of Ley 8/2012:
- It is let as a whole, for stays of no more than 30 nights.
- It has been used as a private residence for at least five years.
- It has a certificate of habitability (cédula de habitabilidad); the number of places follows that certificate.
- It has an energy rating of at least F (buildings up to 2007) or D (buildings from 2008).
- It has individual water and energy meters.
- It has one bathroom for every four places.
- There is a 24-hour contact phone number.
- Cleaning, bed linen and maintenance are provided, and a services logbook is kept.
- The owner has civil liability insurance (the law does not set a minimum amount).
- The registration number appears in every advertisement.
- Guest data is passed on to the police.
- The owner does not already market three or more tourist homes (in that case a new declaration is not allowed).
In buildings with a community of owners, a 3/5 majority of owners and shares has been needed since 3 April 2025 to approve, limit or ban tourist lets (Spanish Horizontal Property Act, art. 17.12).
4. How much does a tourist licence on Ibiza cost?
The price of places is set by the Consell d'Eivissa's 2013 tariff ordinance (BOIB no. 32 of 7 March 2013), which the 2025 pool resolution refers to. Its table is cumulative: for example, 1 place costs €4,300.00, 6 places €26,453.70 and 12 places €54,534.80. In practice, the real question today is not the price but whether places are available at all, since they only come from the pool.
On top of that, guests pay the Balearic tourist tax: €2 per person per night for holiday homes, with 75% off between 1 November and 30 April, 50% off from the ninth night, and no charge for children under 16 (Ley 2/2016, art. 13).
5. How to apply for an Ibiza tourist licence?
- Check with the town hall that the home is in a zone declared suitable and that the municipal ceiling of places has not been reached; you need a certificate saying so.
- Apply for places from the pool at the Consell d'Eivissa's tourism planning section. Payment comes before allocation.
- File the DRIAT electronically with the Consell d'Eivissa (dealings with the administration must be electronic).
The DRIAT is filed together with, among others: your identity document; the town hall certificate; the certificate of purchase of places; the certificate of municipal registration (empadronamiento) if you let your main residence; the community paperwork where it applies; and the self-assessment form of Annex 6 of Decree 20/2015.
A responsible declaration lets the activity start once it is filed; the administration can inspect afterwards.
6. FAQ about the Ibiza tourist licence
Is a holiday-let property on Ibiza still a good investment?
Because new licences are effectively unavailable, an existing, valid licence is decisive for any purchase made with holiday letting in mind. If the numbers only work with tourist rental income, check the licence before anything else.
Can I rent out properties without a tourist licence?
Not to tourists. Letting or advertising a home to tourists without a declaration is a very serious offence under Ley 8/2012, with fines of €50,001 to €500,000, and platforms that list unregistered homes are liable as well. Ordinary residential or seasonal leases under the LAU remain possible.
How many properties can I let to tourists on Ibiza?
An owner who already markets three or more tourist homes cannot file a new declaration (Ley 6/2017, eighth additional provision).
What services must I offer?
Cleaning, bed linen and towels, and maintenance of the home, with a services logbook.
What if I find a property that already has a tourist licence?
Check the registration itself, not just an application: a registered licence carries a number starting with ETV. Make sure it is active (the Consell must review homes that have not been let for three consecutive years and can cancel them), that there are no unpaid fines (a licence cannot change owner while a fine is unpaid), and that the type of building still qualifies. Always have a lawyer check it.
Do I also need the national registration number?
Spain introduced a national single rental register in 2025 (Royal Decree 1312/2024), but the Supreme Court annulled the registration procedure and the registration number in rulings of May and June 2026. The digital data exchange with platforms remains. The Balearic ETV registration is still required.
Hansson & Hertzell helps international buyers in Spain. If you are weighing up a purchase with rental income in mind, contact us; you can also read our guide to rental income on the Costa Blanca.
Sources (checked 5 October 2026)
- Ley 8/2012 del turismo de las Illes Balears, consolidated text (BOE): arts. 28, 50-52, 120, 123
- Decree-law 4/2025 (BOE)
- Ley 6/2017 (BOE)
- Consell d'Eivissa pool resolution, BOIB no. 77 of 19 June 2025
- PTI modification 2, BOIB no. 106 of 9 August 2025
- Consell d'Eivissa tariff ordinance, BOIB no. 32 of 7 March 2013
- Ley 2/2016, Balearic tourist tax (BOE)
- Royal Decree 1312/2024 (BOE)
- Horizontal Property Act, art. 17.12 (BOE)
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