Registration is the starting point
Ask the seller for the tourism registration and check it with the Consell Insular de Menorca: holder, address, category and number of places. Also check the national short-term rental registration number required by platforms.
Zoning and current restrictions
| Property | Position |
|---|---|
| Apartment in a multi-dwelling building | No new tourist places since 2025 |
| House in an allowed zone | Licence possible with places available |
| House with existing licence | Verify validity, capacity and transfer |
Transfer and continued operation
Licences can usually be transferred to a new operator by notification, if the property still meets the conditions. Make the transfer a condition of the purchase, and agree how existing bookings and guest deposits are handled.
Community, planning and operational records
- Community statutes may prohibit or restrict tourist rental.
- Unlicensed rooms or annexes cannot be included in the licensed capacity.
- Inspection reports, complaints or sanctions should be disclosed.
- The sustainable tourism tax must be collected from guests.
Why the licence matters so much in Menorca
Menorca's tourist season is shorter than Mallorca's or Ibiza's, and rental income is concentrated in a few summer months. That makes the licence, the realistic occupancy and the costs especially important when you calculate a return. A house with a valid licence for its full capacity in a good location can cover a meaningful part of its running costs; a house rented without a licence exposes the owner to fines that can wipe out several years of income. The Consell Insular de Menorca carries out inspections, and platforms must remove listings without a valid registration number.
Taxes on holiday rental income
Rental income from a Menorca property is taxed in Spain. Non-resident owners file non-resident income tax returns; residents of EU and EEA countries can deduct expenses related to the rental, while residents of other countries, including the United Kingdom and the United States, are generally taxed on gross income. The sustainable tourism tax must be collected from guests and paid to the Balearic authorities. Your country of residence may also tax the income, usually with credit for the Spanish tax.
Due diligence checklist for a licensed holiday home
- Licence and registration verified with the Consell and the national register.
- Licensed capacity matched to the legal bedrooms in the house.
- Planning legality of the house, pool and annexes.
- Community statutes, if the property is in an urbanisation.
- Booking records and declared income.
- Transfer of the licence as a condition of the purchase.
Commercial items in the property sale
Furniture, equipment, platform accounts and booking calendars often form part of a holiday-rental sale. List them in the contract with their value, as they can affect taxes. Read the Menorca buying guide, our investment service and our Menorca page. For other legal matters in English, see Castell.law.
Before you pay a deposit, ask a lawyer
Send us the listing or the document you have been asked to sign. An English-speaking property lawyer will tell you what needs checking and what it could cost you not to.
Frequently asked questions
Can I rent my Menorca apartment to tourists?
New tourist places in apartment buildings are prohibited. An existing licence must be checked.
Does the licence transfer when I buy?
Usually by notification, if the conditions are met. Make it a condition of purchase.
Do I pay tax on holiday rental income?
Yes. Non-residents pay Spanish tax on rental income.
Can the community stop me renting?
Community statutes can restrict tourist rental, so check them.