If you are seeking Spanish holiday rentals in the islands
, the Spanish laws make it impossible for you to rent legally to any tourist. In Balearics for instance, you are allowed to rent out only designated official 'tourist apartments' and no 'private residential apartments' can be rented out. This seems very strange and perhaps a rule that is not enforced, but for those that own an independent villa in the Balearics and have licensed their property they can rent it out.
Neverthesless, it sees that desite this confusing, and apparant unreasonable stipulations, many private residential apartments as well as villas are still letting their properties for holiday rentals online and since a lot of them belong to Britons, they do stand the risk of getting fined.