Short-term rental data: what changes for platforms and hosts in the EU

Key data

If you manage tourist apartments, operate a short-term rental platform or are responsible for regulatory compliance in the sector, this regulation affects you directly. Regulation (EU) 2024/1028, published on 29 April 2024, establishes the obligation to collect and exchange data on short-term accommodation (STR) between digital platforms and public authorities. The corrigendum published on 22 September 2026 is technical-legal in nature and does not alter the regulatory substance, but its publication reactivates attention to a regulatory framework that many operators have yet to fully internalize.

What does this regulation establish?

Regulation (EU) 2024/1028 creates a European system for collecting and exchanging data on short-term tourist accommodation. Its objective is to provide public administrations with reliable information to regulate the sector, control tax compliance and manage urban pressure in areas of high tourist demand.

The central elements of the regulation are as follows:

• Data transmission obligation: Digital platforms (Airbnb, Booking and equivalents) must periodically report activity data of their hosts to the competent authorities of each Member State.
• Exchange between administrations: The data collected will be shared between public authorities to improve sector regulation at European scale.
• Fiscal and urban control: The information will allow municipalities with high tourist pressure to verify compliance with licenses, tax declarations and urban regulations by hosts.
• Amendment of Regulation (EU) 2018/1724: The original regulation also amends Regulation 2018/1724, relating to the single digital gateway, to integrate tourist accommodation registration procedures.
• Technical correction: The corrigendum published in September 2026 corrects technical-legal errors without modifying the substantive obligations.

Economic and operational impact

For digital platforms, the impact is primarily operational: they will need to adapt their technological systems to extract, structure and transmit activity data to multiple national and local administrations. This involves investment in reporting system development, review of privacy policies and coordination with authorities in different countries.

For hosts, the impact is fiscal and regulatory. The automatic transmission of activity data eliminates the opacity that has historically existed in the sector. Tax administrations will have direct information about income obtained through platforms, which increases the likelihood of inspections and regularizations for those who have not properly declared their income.

For municipalities with high tourist pressure (Barcelona, Madrid, Palma, San Sebastián, among others), the regulation represents an unprecedented urban control tool: they will be able to cross activity data with STR license registers and take action against irregular accommodations.

Who does it affect?

• Short-term rental platforms: Airbnb, Booking.com and any other digital platform that intermediates in the rental of short-term accommodation in the EU.
• Hosts and property owners: Natural or legal persons who rent their home or property through digital platforms, regardless of the number of nights or volume of income.
• Public administrations: Municipalities, regional governments and national bodies with competencies in tourism, urban planning and taxation.
• Tourist apartment managers: Companies and professionals who manage multiple properties on behalf of third parties through digital platforms.
• Tax and legal advisors: Professionals who advise hosts or platforms on regulatory compliance in the vacation rental sector.

Practical example

A property owner in Barcelona who rents their apartment through Airbnb for 90 nights a year and has not declared that income in their personal income tax faces a real risk situation once this regulation is fully applied.

Until now, the Tax Agency relied on information models that platforms presented in aggregate form or with limitations. With Regulation (EU) 2024/1028 fully operational, Airbnb will be required to transmit to Spanish authorities the activity data of that host: number of nights rented, income generated and identification data. The administration will be able to cross that information with their tax return and, if it detects discrepancies, initiate a verification or inspection procedure.

The same mechanism applies in the urban planning sphere: a municipality will be able to compare the activity data received with its register of short-term rental licenses (STR) and identify properties operating without the required authorization.

What should companies do now?

1. Digital platforms: Review the systems for collecting and structuring host activity data to ensure they can comply with reporting obligations to the competent authorities of each Member State.
2. Hosts and property owners: Verify that all income obtained through short-term rental platforms is correctly declared in personal income tax or Corporate Income Tax, as appropriate.
3. Tourist apartment managers: Check that all managed properties have a valid short-term rental license (STR) in their municipality, before the cross-referencing of data with local administrations generates requests.
4. Tax advisors: Inform their host clients about the new data transparency environment and review declarations from previous years if there are doubts about the correct taxation of vacation income.
5. Compliance officers (platforms): Read the consolidated text of Regulation (EU) 2024/1028 including the corrigendum published on 22 September 2026, and update implementation plans with the incorporated technical-legal corrections.

Official source

Consult complete regulation in official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202690796