In order to start with the procedures for a holiday home, first of all it must be considered whether the local council allows the activity to be carried out in the place where the property is located.

This can be ascertained by requesting a report from the local council.

Once a positive report has been obtained from the local council, the tax registration for the Canary Islands Indirect Tax (IGIC) must be carried out.

There are several ways of doing this depending on the form in which the property is registered.

– If the property is registered under one name only, i.e. a natural person, it would be registered in the REPEP. This means that no quarterly IGIC declarations have to be filed and only an annual summary of the income would be sufficient. If the annual income exceeds 30,000 euros, the following calendar year it would be necessary to register under the general IGIC regime and to submit such quarterly declarations. This would lead to a 7% increase in the invoice to the customer.

– If the property is registered in the name of two individuals who are married, regardless of the legal regime of the marriage, they would be registered under the same regime as mentioned in the previous paragraph.

– If the property is registered in the name of two individuals who are not married, or in the name of a trading company, etc., they would have to register under the general tax regime and would have to present quarterly tax returns, with a 7% increase in the amount of the invoice to the client.

Once the tax registration is completed, the property is registered in the tourist registry by presenting a declaration of commencement of activity. In the above mentioned declaration a series of information related to the housing such as number of rooms, location, contact information, etc. …. is contributed.

As a result a certificate of inscription in the tourist registry is obtained which contains a code that will be the one that will be exposed in the outside of the housing by means of a plate.

At the same time, complaint forms must be requested to be made available to the clients in the dwelling.

The last step is to register the holiday home in the registry of the police or the civil guard depending on the area where the property is located. This means that every client who comes to the property must be registered in a police web page. This is done through access codes provided by the police and are unique for each property. This registration must be done since it could result in fines or sanctions if the clients are not registered.


In the case of non-tax residents (individuals or non-tax resident companies), the payment of taxes is made on a quarterly basis by filing a tax form called 210. This form is filed at the national tax office.

The calculation of the taxes to be paid is made by applying 19% to the difference between income and expenses.

The deductible expenses are:

Water and electricity supply

Maintenance expenses

Local taxes (IBI, garbage collection, etc…)

Owner´s community fees


At the time of registering the activity of Vacation Home in the town hall it is necessary to pay start-up fees or opening licenses, depending on the town hall in which the property is registered.

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