At Finques Costa Brava, as experts in the Palafrugell, Tamariu and entire Costa Brava market, we know that many owners choose to rent their home as tourist accommodation. If you have a HUTG license number and rent your property during the summer months or weekends, it is important that you are up to date with your tax obligations in 2025.
Next, we explain how to legally declare income from vacation rentals with HUTG in Catalonia, in a clear and up-to-date manner.
What is a HUTG?
The HUTG (Habitatge d’Ús Turístic) is a mandatory license to rent a home for tourism in Catalonia. It can only be obtained if the home meets the requirements established by the Generalitat and the corresponding City Council. In municipalities such as Palafrugell, Tamariu or Llafranc, this license is essential to operate legally.
How is vacation rental income taxed in 2025?
All income generated by vacation rentals must be declared in personal income tax as income from real estate capital.
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Gross income: all amounts received by tenants are added up (either directly or through platforms such as Airbnb, Booking, etc.)
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Deductible expenses: you can deduct the expenses necessary for the maintenance of the home during the rented days (IBI, supplies, repairs, cleaning, insurance, amortization, etc.)
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Rent period: only expenses proportional to the period in which the home has been effectively rented are charged.
If the rental includes hospitality services (breakfast, daily cleaning, etc.), it can be considered an economic activity, which would imply registering as self-employed.
Tax news for 2025
From this year:
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It is mandatory to register the HUTG number in the Property Registry, which gives transparency to the tourist use of the home.
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The Treasury has agreements with platforms such as Airbnb, so income data is automatically communicated.
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The penalties for failing to declare or operating without a license have increased considerably.
Professional and legal advice
At Finques Costa Brava we help our clients correctly manage their tourist rentals, from registering the license to tax compliance. If you have a property on the Costa Brava and want to make a profit from it legally, contact with us.
Your trusted real estate agency in Palafrugell and Tamariu, also for tourist rentals.
