You can read this article in Spanish, Basque, or English.
This article provides specific information about local laws that apply to people who host their homes in Navarra. Just like our country article for Spain, it’s your responsibility to verify and comply with any obligations that apply to you as a host. This article can serve as a starting point or place you can come back to if you have questions but it isn’t exhaustive and it doesn’t constitute legal or tax advice. It’s a good idea to check to make sure laws and procedures are current.
Some of the laws that might affect you are complicated. Contact the regional government of Navarra directly or consult a local advisor, such as an attorney or tax professional, if you have questions.
Short-term rental regulations
The regional government of Navarra has established laws to regulate accommodations in the tourism industry.
As part of the Autonomous Law of Tourism of Navarra, you need to register any tourist accommodations with the Tourism Registry of Navarra by submitting a responsibility statement to the Directorate General of tourism. The statement should declare your accommodation’s compliance with current regulations. You’ll also need to make sure you have any appropriate licenses or authorizations for the accommodation you provide.
The Administration of Navarra can punish any tourist accommodations that aren’t compliant. You’re also required to display your accommodation’s registration code in all forms of advertising, including Airbnb listing pages.
Houses for tourist use
Navarra's tourism regulations cover the entire range of tourist dwellings in two categories:
Navarra considers a rural house accomodation to be a rental of a room or entire house with the aesthetic characteristics of traditional architecture for the area it is located in. This includes accommodations with and without paid meal service.
Navarra considers a tourist apartment to be an accommodation that is in suitable condition to be rented immediately for durations including days, weeks, or months. Tourist apartments can be rented individually or in blocks.
The income obtained from the rental of your accommodation may be subject to taxation. You might also have to collect and pay other taxes to the Tax Administration:
The Tourist sector of Navarra can provide additional information about local legislation to hosts on Airbnb and other accommodation providers.
If you have doubts whether this regulation may be applicable to you or to your property, you can call the Regulation and Promotion of Tourism and Trade Service at 848423574 or 848427755. You can also email them directly.
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