Laws and regulations
Holiday letting, energy certificates, taxes: the rules, with a link to the official source and the date I read it.
Updated on
In brief
Holiday letting, energy certificates, taxes: the rules, with a link to the official source and the date I read it. These are the guides I write, Luca, for people who want to buy or sell property in the Canaries: one question per guide, the answer in the opening lines, official sources at the bottom with the date. If your question isn't here, message me.
6 guides
Squatters in the Canary Islands: what the law saysAllanamiento de morada and usurpación aren't the same offence. What changed on 3 April 2025, the civil route, and what to do straight away.
Buying a new-build home in the Canary Islands: IGIC, AJD and guaranteesOn a new build you pay IGIC, not ITP, plus AJD on the deed. Then come the builder's guarantees: ten years, three, one, and the aval on deposits.
Energy performance certificate in Spain: when it is mandatoryYou need it to sell or rent out, and the rating has to be in the listing. Valid for ten years, five if it's G. What Real Decreto 390/2021 says.
Holiday rentals in the Canary Islands: the vivienda vacacional licenceWho issues the vivienda vacacional licence in the Canary Islands, what the 2025 Canarian law changed, and what to check in the building before you buy.
Plusvalía municipal: what it is and who pays it when you sellThe municipal capital gains tax on urban land: who pays it, the two ways to work it out after the 2021 reform, and the deadlines for filing.
Selling a home as a non-resident: the 3% retention and Form 210The buyer withholds 3% and pays it in using form 211. Then you declare the gain on form 210 and claim back anything withheld above the tax due.
Frequently asked questions
What do the «Laws and regulations» guides cover?
Holiday letting, energy certificates, taxes: the rules, with a link to the official source and the date I read it. There's one intent: rules with a source. Each guide answers a single question and links back to the site's core pages, so a doubt leads you to a home.
Who writes them?
I'm Luca: I've lived in the Canaries since 2014, have run a business here since 2017, and look after the property side of Toda Canarias. I write in the first person about what I get clients to do.
When are the next ones coming?
Two guides a week, on Tuesdays and Fridays, following a schedule that covers the most frequent questions. Categories fill up over time: the one that's empty today will be full in a few weeks.
See also
- Property for sale in the Canaries
- Businesses for sale
- Buying property in the Canaries: the guide
- The property finder: we find your home
- Selling property in the Canaries: the guide
- Taxes and costs of a property in the Canaries
- Investing in the Canaries
- Moving to the Canaries
- Taking over a business: the guide to traspaso
- Luca's guides
- The islands, one by one
- About us and contact
Images marked AI are generated with artificial intelligence.