Agroturismo, Turismo Rural & Rural Accommodation
*For finca buyers intending to let, the most important misconception: "finca + holiday letting" is not automatically "Agroturismo". These are separate licensing worlds, distinct from the ETV.*
Legend: ✅ official/multiply documented · 🟡 sources inconsistent/in flux · 🔴 draft/press stage only. Several detailed figures are in flux in 2025/2026 because of the new Ley Agraria.
Overview: four forms + ETV#
| Form | Minimum building age | Minimum plot | Max. rooms | Agriculture 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 in town centre | — | — | no |
| ETV (→ Ch. 11) | — | — | per cédula | no |
🟡 The hotel-rural figures and the Agroturismo building year (1960 vs. 1961) are based on law-firm sources; cross-check against Decreto 20/2015.
Agroturismo#
Tourist accommodation on an actively farmed finca — tourism as a secondary activity. Requirements ✅:
- Active
explotación agrariain the agricultural register (several sources: ≥ 50 % of income orpreferentestatus
🟡);
- ≥ 21,000 m² of
rústico; old building from before 1.1.1960 🟡 (no new build); up to 12 rooms 🟡; - no restaurant required; a valid
cédula de habitabilidad.
Buyer takeaway: Anyone who wants to run a finca as an Agroturismo is effectively committing to continuing the farming — if it ceases, the basis of the licence is at risk. The most commonly underestimated difference compared to "I'll just let my finca".
Agroestancia (new Ley Agraria) 🔴#
The new Ley Agraria (2025/26, under interpretation) introduces agroestancias: up to 10 places (Consells may lower this, but not below 6), only in explotaciones preferentes registered for > 4 years, using further farm buildings + up to +20 % of volume. 🔴 Draft/press stage only — not enacted; until then Decreto 20/2015 / 39/2015 applies.
Hotel rural / Hotel de interior#
- Hotel rural: country hotel without a farming obligation, but stricter: building before 1940 🟡,
≥ 49,000 m² 🟡, up to 25 rooms 🟡, restaurant required 🟡.
- Hotel de interior: accommodation in an old-town/town-centre building.
- Advantage: rural hotel forms are exempt from the
ratio turística✅ — a structural
advantage over the ETV, which depends on the scarce Bolsa.
Distinction from the ETV & places#
| Agroturismo / Hotel rural | ETV | |
|---|---|---|
| Legal nature | accommodation establishment | residential letting |
| Agriculture | Agroturismo: yes | no |
| Pool of places | own regime 🟡 | ETV Bolsa (CBAT, → Ch. 11) |
🟡 The ETV Bolsa (prices 3,500 €/875 €/291.67 € per place) is tailored to the ETV; Agroturismo/hotel places run via the hotel/agricultural regime. A literal official "exception" clause could not be cited → confirm with the CBAT/Consell.
Legal framework, taxes & pitfalls#
- Regulations: Ley 8/2012 (Turismo), Decreto 20/2015 + 39/2015 (Agroturismo), Decreto-ley 3/2022
(moratorium), Decreto-ley 4/2025 (Bolsa temporal, 5-year lock). ✅
- Taxes: IVA 10 % on accommodation; Ecotasa 2 €/person/day (low season 75 %, from the 9th day
−50 %) + 10 % IVA; IAE registration 🟡; Parte de viajeros/SES.HOSPEDAJES (→ Ch. 11).
- Pitfalls: "finca = Agroturismo" is wrong ✅; the farming obligation is underestimated;
licence transfer since 08/2024 is often only possible with a current positive compatibility report (which many municipalities no longer issue) 🟡; acquired places are locked for 5 years ✅; due diligence on every built m² + access + nota simple.
❓ FAQ#
Do I really need active farming for an Agroturismo licence? Yes — an explotación agraria registered in the agricultural register; tourism is a secondary activity. Without farming, a Hotel rural or ETV is more likely the option.
May I simply let my legal residential finca to tourists? No — a cédula permits living, not automatically tourist marketing. That requires the appropriate regime (ETV or Agroturismo/Hotel rural) plus places.
Can I buy an existing licence together with the finca? Transferable in principle 🟡 — but since 08/2024 often only with a positive compatibility report; never assume it without checking.
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) 🔴