27 · Agroturismo, Turismo Rural & Tourist Accommodation in the Countryside
*If you buy a finca (rural country property) intending to rent it out, this is where the most expensive misconception waits: "finca + holiday rental" does not automatically add up to an "Agroturismo". These are separate licensing worlds in their own right — and they have nothing to do with the ETV.*
Legend: ✅ official/multiply confirmed · 🟡 sources inconsistent/in flux · 🔴 draft only/ press status. Several individual figures are shifting in 2025/2026 because of the new Ley Agraria.
The four formats at a glance (plus ETV)#
Before you commit to any rental concept, you should know which of the following categories your plan actually falls into. The key facts:
| Format | Minimum building age | Minimum plot | Max. rooms | Farming required? |
|---|---|---|---|---|
| Agroturismo | before 1.1.1960 🟡 | 21,000 m² ✅ | up to 12 🟡 | yes (explotación agraria) ✅ |
| Hotel rural | before 1.1.1940 🟡 | 49,000 m² 🟡 | up to 25 🟡 | no (but restaurant required) |
| Hotel de interior | old building, town centre | — | — | no |
| ETV (→ Ch. 11) | — | — | per cédula | no |
🟡 The figures for the Hotel rural and the Agroturismo construction-year cut-off (1960 vs. 1961) come from near-practice advisory work; verify them against Decreto 20/2015.
Agroturismo#
This is about tourist guests on a finca that is genuinely farmed. The tourism here is expressly only a secondary activity, not the main purpose. For the model to hold up, the following conditions must be met ✅:
- an active
explotación agraria(registered agricultural holding), entered in the agricultural register — measured,
depending on the source, by ≥ 50 % of income or by preferente status 🟡;
- a
rústico(rural-zoned) plot of ≥ 21,000 m² plus an old building predating 1.1.1960 🟡 (new builds
do not count); up to 12 rooms are permitted 🟡;
- a restaurant is not required; a valid
cédula de habitabilidad(certificate of habitability), on the other hand, is.
What this means for you as a buyer: If you go down the Agroturismo route, you effectively tie yourself to the continued, permanent operation of the farm. If you let the farming lapse, you remove the very basis of the licence. This is precisely the point most people underestimate — they think "I'll just rent out my finca" and overlook the farming obligation behind it.
Agroestancia (new Ley Agraria) 🔴#
The new Ley Agraria (2025/26, currently being interpreted) brings an additional category into play: the agroestancias. The provision is for up to 10 places (the island councils, the Consells, may reduce this number, but not below 6), permitted exclusively in explotaciones preferentes registered for more than 4 years. Also to be allowed: the use of further farm buildings as well as a volume increase of up to +20 %. 🔴 Important: this is so far only draft and press status and not yet promulgated — until it is, Decreto 20/2015 / 39/2015 remain authoritative.
Hotel rural / Hotel de interior#
- Hotel rural: a country hotel without a farming obligation — but with tougher building requirements.
What is required is a building predating 1940 🟡, at least ≥ 49,000 m² 🟡 of land, no more than 25 rooms 🟡 and a mandatory restaurant 🟡.
- Hotel de interior: accommodation in a building in the old-town or town-centre core.
- A plus for both: the rural hotel formats are exempt from the
ratio turística(tourism ratio) ✅.
That is a structural advantage over the ETV, which depends on the limited Bolsa (place pool).
Where the boundary to the ETV runs — and where the places come from#
| Agroturismo / Hotel rural | ETV | |
|---|---|---|
| Legal nature | Accommodation business | Dwelling rental |
| Farming | Agroturismo: yes | no |
| Places pool | own regime 🟡 | ETV-Bolsa (CBAT, → Ch. 11) |
🟡 The ETV-Bolsa with its place prices (3,500 €/875 €/291.67 € per place) is designed solely for the ETV. Agroturismo and hotel places, by contrast, are handled under the hotel or agricultural regime. A verbatim citable official "exemption" clause could not be found — so have this confirmed directly with the CBAT/Consell.
Legal framework, taxes & the typical pitfalls#
- Governing rules: Ley 8/2012 (Turismo), Decreto 20/2015 + 39/2015 (Agroturismo),
Decreto-ley 3/2022 (moratorium) as well as Decreto-ley 4/2025 (Bolsa temporal, 5-year lock-in). ✅
- Tax-relevant: IVA 10 % (VAT) on the accommodation; the Ecotasa 2 €/person/day
(off-season 75 %, from the 9th day −50 %) plus 10 % IVA; the IAE registration 🟡; on top of that Parte de viajeros (guest registration) / SES.HOSPEDAJES (→ Ch. 11).
- What buyers trip over: the equation "finca = Agroturismo" is simply wrong ✅; the
farming obligation is regularly underestimated; a licence transfer has, since 08/2024, in many cases only been possible with a current positive compatibility report — which a fair number of municipalities no longer issue at all 🟡; acquired places stay locked for 5 years ✅. So plan for a thorough due diligence covering every built m², the access road, and the nota simple (land registry extract).
❓ FAQ#
Do I really need active farming for an Agroturismo licence? Yes. What is required is an explotación agraria entered in the agricultural register; tourism runs only as a secondary activity alongside it. If the farming is absent, Hotel rural or ETV are more likely to get you there.
Can I simply rent out my legally inhabited finca to tourists? No. A cédula covers residential living — touristic marketing does not automatically follow from it. For that you need the right regime (ETV or Agroturismo/Hotel rural) and the places to go with it.
Can I simply take over an existing licence when I buy the finca? In principle it is transferable 🟡 — but since 08/2024 often only with a positive compatibility report. So never rely, unchecked, on the licence carrying over.
Sources (selection)#
- Ley 8/2012 · Decreto 20/2015 + 39/2015 · Decreto-ley 3/2022 + 4/2025 · Ley 2/2016 (ITS)
- Consell de Mallorca/CBAT · Bufete Frau/Illeslex (Agroturismo) · CAIB (Ley Agraria, interpretation) 🔴