Furnished holiday rental terrace in Mallorca

How to furnish a holiday rental in Mallorca (and what the tourist-rental licence requires)

Furnishing a holiday rental in Mallorca involves two separate questions. The first is legal: can the property be let to tourists at all, and what does the licence require? The second is practical: what furniture, linen and equipment will keep guests comfortable and survive a busy season? This guide covers both, starting with the rules.

Important: this article is general information, not legal advice. It reflects our understanding of the rules as of October 2026. Tourist-rental regulation in the Balearic Islands has changed several times in recent years and continues to change. Before buying, investing or advertising, please confirm the current position with the Consell de Mallorca, your town hall or a gestor or lawyer.

Part 1: The licence – the rules in brief

The legal framework

Tourist rental of homes (estancias turísticas en viviendas) in the Balearic Islands is regulated by Ley 8/2012, de 19 de julio, del turismo de las Illes Balears. Its rules on holiday lets were largely rewritten by Ley 6/2017 and have since been amended again, most recently by Decreto-ley 4/2025, de 11 de abril (published in BOIB no. 46 of 15 April 2025 and validated by the Balearic Parliament in May 2025). In Mallorca, the Consell de Mallorca is the competent authority for registration and inspection.

Types of registration

The law distinguishes the general form of tourist rental from a “main residence” form, in which a private individual lets their own habitual home for a maximum of 60 days in a year, only in areas declared suitable. In Mallorca you will see registration numbers with prefixes such as ETV, ETV60 or ETVPL, which reflect these different types. The type affects how many days you can let, which properties qualify and what you must prove.

Apartments and Palma

Decreto-ley 4/2025 prohibits new declarations for tourist rental in buildings under horizontal property (that is, apartments in multi-unit buildings) across the Balearic Islands; according to its preamble, terraced and semi-detached houses are not affected by this ban. In Palma, the city council had already excluded tourist rental in apartment buildings, a decision upheld by the Spanish Supreme Court in 2023. In practice, new licences in Mallorca today concern detached, semi-detached and terraced houses in permitted zones.

Tourist places are limited

Each licence corresponds to a number of tourist places (plazas, roughly one per guest bed). Since 2022, the acquisition of new places in Mallorca has been suspended, and places are now released only in limited numbers. On 8 June 2026, the Consell de Mallorca and the tourist accommodation consortium (CBAT) held a public draw to allocate 1,069 places from a temporary pool created under Decreto-ley 4/2025; 721 applications had been admitted, together requesting 5,316 places. Successful applicants then have three months to file their declaration of activity. In short: if a property does not already have a valid registration, obtaining one is currently difficult. Many buyers therefore look for properties with an existing licence and check carefully whether it can be transferred.

Requirements for the property

Ley 8/2012, as amended, sets out conditions that include the following:

  • A valid certificate of habitability (cédula de habitabilidad).
  • An energy performance certificate with a minimum rating of F for buildings completed before 31 December 2007, and D for later buildings.
  • Individual water meters (where the property is on mains water), as well as individual electricity or gas meters.
  • A minimum period of prior private residential use of the dwelling (five years unless regulations set otherwise).
  • Civil liability insurance covering damage to guests (and, in apartment buildings, damage caused to the community).
  • Stays of no more than one month each.
  • In the absence of specific regulation, one bathroom for every four places.
  • A 24-hour telephone assistance service for guests.
  • Supplying bed linen, household linen and kitchenware, replacing them as needed, and keeping the installations in good order.

The registration (declaration of activity, or DRIAT) is generally valid for five years and can be extended as long as the requirements continue to be met. Quality and modernisation requirements also apply; ask the Consell or your gestor for the current checklist.

Advertising and the registration number

The registration number must appear in all advertising of the property. Under Decreto-ley 4/2025, online platforms must require and display it and can be held liable for publishing illegal listings. Fines for serious infringements range from €5,001 to €50,000, and very serious infringements can reach €500,000.

The national rental register (2025–2026)

Since 1 July 2025, Spain has required a national registration number for short-term rentals advertised on platforms, under Real Decreto 1312/2024 (the Registro Único de Arrendamientos). However, in a judgment of 21 May 2026, published in the BOE on 26 June 2026, the Supreme Court annulled the national registration procedure and the related registration number, while the provisions on the digital data-exchange window for platforms remain in force. The regional tourist registration from the Consell de Mallorca remains essential. Because platform requirements may still be adjusting, check what each platform currently asks for.

Other obligations

Running a holiday rental also brings ongoing obligations such as guest registration, the Balearic tourist tax and income tax. A local gestor can set these up for you.

Part 2: Furnishing the rental

Once the legal side is clear, the furniture becomes a business decision. The aim is a home that guests love in photos and in person, and that still looks good after many changeovers.

Principles for rental furniture

  • Durable before delicate. Solid frames, hard-wearing tabletops and finishes that can be wiped clean.
  • Washable and replaceable. Removable covers, neutral colours and pieces you can reorder or match later.
  • Seat everyone. At least as many dining chairs and outdoor seats as the property sleeps.
  • Calm and photogenic. Natural materials and quiet tones photograph well and do not date quickly.

Living room

A comfortable sofa with a durable, ideally removable cover, one or two armchairs, a sturdy coffee table and good reading light. Our living room sets combine these pieces in one order.

Dining

A table that seats the full occupancy, with chairs that are easy to clean. For larger villas an extendable table is useful. See our dining sets.

Bedrooms

Good mattresses matter more than anything else in reviews. Add bedside tables and lamps on both sides, hooks or a rail for clothes, and blackout curtains for summer mornings. Our bedroom sets cover the main pieces. Plan at least two to three complete sets of bed linen per bed so that one can be in use, one in the wash and one in reserve.

Kitchen and household

Crockery, glasses and cutlery for at least the full occupancy plus a margin for breakage, cookware, a kettle, coffee maker and basic cleaning equipment. Keep a simple inventory so that replacements are quick.

Terrace and pool

In Mallorca guests spend much of the day outdoors. Choose materials that cope with sun, salt and wet swimwear: teak, aluminium and quick-drying rope. Our outdoor sets and outdoor collection are selected for island conditions, and our guide to outdoor furniture that stands up to salt and sun explains the materials in detail.

Lighting and textiles

Layer ceiling, table and floor lighting for warm evenings, and use textiles that wash well. Outdoor rugs and cushions should be stored indoors when the house is empty.

A short checklist

  • Licence status and registration number confirmed with the Consell or a gestor
  • Seating and beds matched to the registered number of places
  • Two to three sets of bed and bath linen per bed
  • Kitchen equipment for full occupancy plus spares
  • Outdoor furniture in sun- and salt-resistant materials
  • Lighting in every room and on the terrace
  • Inventory list and photos for each room

How LoNiu Home can help

Our Room Sets bring together the main furniture for a room in one order, each around 6% less than buying the pieces separately. Delivery is free anywhere in Mallorca; assembly and installation are available on request and quoted separately. See our holiday rental furniture packages or furnishing a holiday villa, and if you manage several properties, ask about our professional programme. Contact us on WhatsApp at +34 671 417 487 or at design@loniuhome.com.

Sources

Information current as of October 2026. Not legal advice.

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