Sant Feliu de Guíxols currently states that new urban-planning licences for HUT use cannot be granted until its planning rules expressly regulate compatibility with residential use.
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Santa Cristina d’Aro is covered by Catalonia’s special planning regime for tourist-use dwellings. The exact property and current municipal planning position should be checked.
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Spain’s accommodation rules require guest data to be communicated through the official system, with different record-keeping duties for professional and non-professional operators.
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EU Regulation 2024/1028 has applied since 20 May 2026. It focuses on registration procedures and platform data, not on replacing local tourist licences.
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Since 3 April 2025, owners who want to start qualifying tourist-rental activity in a community property may need prior express approval from the community of owners.
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The name on a contract is not enough. Duration, actual purpose and the way a property is used help determine which Catalan and Spanish rental rules apply.
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Temporary letting can be useful for genuine short-term housing needs, but owners should document the reason instead of relying only on contract length.
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A Catalan HUT must meet housing, occupancy, equipment, hygiene, contact and registration requirements in addition to municipal permission.
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Tourist accommodation rental without hotel-type services can be exempt from IVA, while providing hotel-type services can make the rental subject to 10% IVA.
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Non-resident owners who receive Spanish rental income generally declare it through Modelo 210, with rates and deductible costs depending on tax residence.
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