Rental, Management & Yield

Holiday Rentals and ETV License on Mallorca

What buyers should know about tourist rentals, DRIAT, bed spaces, zoning, and license risks.

Anyone buying a property on Mallorca and wanting to rent it out to tourists should not treat the ETV issue as a secondary matter. An existing ETV registration can be a real value factor. On the other hand, a false assumption about rentability can completely undermine the entire business case.

The “ETV license” is the common term in everyday language. Legally, it concerns the comercialización de estancias turísticas en viviendas, i.e., tourist stays in residential properties that are registered via a DRIAT and entered in the tourist register. Without appropriate registration, bed spaces, and current regulatory compliance, an apartment or house cannot simply be marketed as a holiday accommodation.

When is an ETV license required?

An ETV registration is required when a residential property is rented out commercially or with the intention of making a profit for short stays, typically by the day or week and in a ready-to-occupy condition. Tourist rental particularly includes marketing through booking platforms, agencies, or tourist distribution channels. The maximum duration of a tourist stay is currently 30 nights.

DRIAT, spaces, and registration

The DRIAT is a responsible declaration to the competent tourism authority. With it, the owner or marketer declares that the property meets all legal, tourist, urban planning, and technical requirements. The ETV also involves the question of tourist spaces: rental is only permitted up to the designated capacity.

Since Decreto-ley 4/2025, a system of temporary bed exchanges and a 1:1 principle without growth in the total number has been reintroduced. New activation generally requires that corresponding spaces elsewhere are eliminated or available.

Which properties may be suitable?

Most worth examining are detached single-family houses, fincas on permissible land, townhouses, or houses in clearly suitable zones, provided they already have a valid ETV registration or are registrable under current conditions. Decisive factors are register status, zoning certificate, bed spaces, building and use legality, and the specific municipality.

  • ETV365-Uni: tourist rental of a suitable single-family property.
  • ETVPL: tourist rental in buildings with multiple units or horizontal property, now heavily restricted and usually only realistic with existing rights.
  • ETV60: rental of one's own primary residence by a natural person for a maximum of 60 days per year, with additional requirements and limits.

Multi-family houses and apartments

Apartments in multi-family houses are the most sensitive area. Since Decreto-ley 4/2025, no new DRIAT for apartments in horizontal property may generally be submitted in the Balearic Islands, with exceptions for certain townhouse and semi-detached house typologies. Additionally, the declaration of division, bylaws, and resolutions of the homeowners' association must be reviewed.

Zoning on Mallorca

Mallorca is regulated by the PIAT. It distinguishes tourist zones, residential zones, sensitive residential zones, rural areas, as well as saturated or mature tourist zones. In saturated areas, possibilities are significantly narrower; on protected rural land, no new tourist rental activities in residential properties may be started. Municipalities can impose stricter regulations.

Palma and regional differences

Palma must be examined separately. The city has pursued a restrictive policy for years, especially regarding holiday rentals in apartments. Outside Palma as well, municipalities and zones differ considerably. The specific plot is always decisive, not just the location name.

Value factor and purchase decision

A legally secure, active, and transferable ETV can increase market value. However, the value lies not in the word “license” but in the register entry, bed spaces, zoning, community approval, energy and quality requirements, as well as tax and operational feasibility. Contextually, it may be sensible to examine existing offers with documented ETV registration; they should be prioritized only after document review.

Sanctions and ongoing obligations

Illegal holiday rentals can be severely sanctioned in the Balearic Islands; very serious violations can reach up to 500,000 euros. Legally renting owners must fulfill ongoing obligations: register number in advertising, guest data reporting, tourist tax, liability insurance, 24-hour contact, cleaning and maintenance services, house rules and party bans, quality and environmental requirements, as well as electronic communication with the administration.

Due diligence before purchase

  • current register entry and exact ETV modality;
  • number and origin of tourist spaces;
  • valid DRIAT, amendment or transfer documents;
  • municipal certificate on ETV zoning suitability;
  • habitability certificate or equivalent documents with capacity;
  • building legality and no open urban planning violations;
  • for community property: bylaws, declaration of division, resolutions, and land registry status;
  • review whether the ETV can be continued, renewed, or transferred after acquisition.

A property should only be valued as an ETV object if the rentability is legally and administratively proven before signing. Anything else is speculation.

Sources

Thomas Mallorca Real Estate S.L.

© 2026 - All rights reserved