Ibiza shows the way: VUT sanctions reaching across Spain

Published September 2025 · Reading time: 8 min · SALAMA LEGAL SLP · Jacob Salama, Lawyer ICAMALAGA 11.294

Ibiza is, today, the Spanish destination with the most active sanctioning practice against illegal VUT. The Town Hall imposes fines up to €400,000 and has consolidated swift procedures of cancellation and platform delisting. The model is being copied in other destinations.

The Ibiza model

• Active staff specialised in online listings.
• Coordination with the Tax Office and Social Security.
• Police cooperation.
• Sanctions of high amounts.
• Swift cancellation of registration.

Replication in other destinations

• Málaga: own sanctioning instruction and overnight-stay tax.
• Sevilla and Granada: increasing inspection.
• Barcelona: PEUAT and platform delisting.

What owners should do

Anticipate. Have all documentation up to date. Avoid the six common mistakes. Document carefully each period and each modification.