Ibiza Rental Yield Guide
Renting Out Your Property
in Ibiza: Complete Guide 2026
Everything property owners need to know about renting in Ibiza in 2026 — the ETV licence moratorium, new national registration rules, realistic yields, tax obligations and what has changed.
What has changed — and why it matters
The Ibiza rental market has undergone fundamental regulatory change since 2022. Understanding the current landscape is essential before purchasing a property with rental income in mind — or before attempting to rent out a property you already own.
No new tourist rental licences (ETV) are being issued anywhere in Ibiza or the wider Balearic Islands. The moratorium introduced in February 2022 was extended indefinitely in May 2024. The only legal way to rent short-term to tourists is to own a property that already holds a valid, transferable ETV licence.
The consequences have been significant. The total number of legal tourist rental beds fell by 19.8% in 2025 alone. Properties with existing ETV licences have become scarce, premium assets — some owners report that the ETV permit adds €50,000 to €150,000 to their property’s value, depending on location and capacity.
Idealista
Holiday rental vs. long-term rental
| Holiday Rental (Short-Term) | Long-Term Rental (1 month+) | |
|---|---|---|
| Licence required | Yes — valid ETV number | No licence required |
| Moratorium | Yes — no new licences since 2022 | Not applicable |
| Typical yield | Higher — but seasonal | Lower — but stable year-round |
| Administration | Complex — multiple obligations | Simpler — standard rental contract |
| Minimum stay | Days or weeks | Minimum 1 month (no tourist services) |
| Regulation level | National + regional + municipal | National (LAU) |
Everything about the ETV tourist rental licence
The ETV (Estancia Turística Vacacional) is the official licence issued by the Consell Insular d’Eivissa that authorises a property to be let as tourist accommodation. Without a valid ETV number, a property cannot be legally marketed as holiday accommodation through any channel — including Airbnb, Booking.com or direct listing.
“A valid ETV licence always starts with the letters ETV. If you are purchasing a property that is advertised as having a tourist licence, verify the licence number directly at registreturistic.conselldeivissa.es before signing anything.”
Key facts about the ETV in 2026:
Even if a property holds a valid ETV licence, it cannot be used for tourist rental if the community of owners (VvE) has voted to ban tourist activity in the building. Since April 2025, a 60% majority vote of owners in an apartment block is sufficient to ban all tourist rentals — even for existing licence holders. Always check the community minutes before purchasing.
What every holiday rental owner must comply with
On top of the Balearic ETV requirements, Spanish national legislation has added further obligations since 2025:
What income can you realistically expect?
Yields vary significantly depending on property type, location, licence status and occupancy strategy. These are realistic market ranges for 2026:
| Property type | Peak week rate | Annual gross income (estimate) | Notes |
|---|---|---|---|
| 3-bed villa with licence (inland) | €3,000–€6,000/wk | €40,000–€80,000 | 8–12 weeks high season |
| 4-bed villa with licence (sea view) | €6,000–€15,000/wk | €80,000–€150,000 | Premium location, 8–10 weeks |
| Luxury villa 5–6 bed (south/west) | €15,000–€50,000+/wk | €150,000–€400,000+ | Es Cubells, Cala Jondal etc. |
| Apartment (long-term annual) | €1,500–€3,500/mo | €18,000–€42,000 | No licence required |
| Villa (long-term annual) | €3,500–€12,000/mo | €42,000–€144,000 | No licence required |
All figures are indicative gross income before management fees (typically 15–25%), maintenance, insurance, cleaning, platform fees and taxes. Net yield varies significantly by property and management approach.
What tax do you pay on rental income?
Tax treatment depends on your residency status. Non-residents pay tax on Ibiza rental income in Spain under the IRNR system, filing quarterly or annually via Modelo 210.
| Situation | Tax rate | Deductible expenses? | Filing |
|---|---|---|---|
| EU/EEA non-resident | 19% on net income | Yes — maintenance, insurance, mortgage interest, management fees, depreciation | Quarterly or annually — Modelo 210 |
| Non-EU non-resident | 24% on gross income | No deductions allowed | Quarterly or annually — Modelo 210 |
| Spanish fiscal resident | Progressive IRPF rate | Yes — all allowable costs | Annual IRPF declaration |
“EU and EEA residents can deduct all costs directly related to the rental: mortgage interest, property management fees, cleaning, maintenance, insurance, and proportional depreciation. Keep all receipts — this can reduce the tax base by 40–60%.”
For the periods when your property is not rented (owner use or vacant), non-residents must pay imputed income tax — typically 19% on 1.1–2% of the cadastral value, reported annually via Modelo 210.
What to verify before renting out or buying to rent
Looking for a property
with an existing rental licence?
We can show you current listings that already hold a valid ETV licence, provide a realistic yield forecast for a specific property, and connect you with trusted property managers and tax advisers on the island.