Stolen the Spanish accommodation (5)
I believe the answer is:
hotel
'accommodation' is the definition.
(type of accommodation)
'stolen the spanish' is the wordplay.
'stolen' becomes 'hot' (stolen goods are 'hot').
'the spanish' becomes 'el' ('the' in Spanish).
'hot'+'el'='HOTEL'
(Other definitions for hotel that I've seen before include "House for travellers" , "Travel accommodation" , "temporary accommodation" , "Travellers' rest" , "The Dorchester, say" .)