Tourist rental rules in Andalusia

The Draft Andalusian Sustainable Tourism Act, approved by the Governing Council in December 2025, is currently under urgent parliamentary scrutiny. It will replace Act 13/2011 once approved and published in the BOJA. Until then, the current framework remains fully in force: Act 13/2011 + Decree 28/2016 + Decree 31/2024 + Decree-law 1/2025.

Decree-law 1/2025, in force since 4 March 2025, strengthens urban planning coordination between the Junta and local councils regarding VUTs. It allows municipalities to suspend new licences in high-pressure areas and raises the penalty framework. Since it came into force, the Junta has cancelled nearly 10,600 VUTs for urban planning or tourism non-compliance.

Non-resident property owners in Spain who receive income from tourist rentals are subject to Non-Resident Income Tax (IRNR). EU/EEA residents, including Italian nationals, pay 19% on net income. The tax return is filed quarterly using Form 210. Platforms automatically report income to the AEAT using Form 179.

VUTs are properties rented to tourists for short stays (up to 31 days) in Andalusia. Decree 31/2024 updated requirements, changed the name (from VFT to VUT) and introduced the Empresa Explotadora figure. From 3 April 2025, new VUTs in buildings under horizontal property regime require approval by 3/5 of the owners.

Article 17.12 of the Horizontal Property Act allows owners' communities to prohibit, restrict or impose a surcharge of up to 20% on common expenses for tourist use properties, provided a 3/5 majority of owners and shares is reached. The same provision expressly states that these resolutions shall have no retroactive effect. SAP MA 902/2025 and SAP SE 3163/2025 confirmed that the surcharge cannot be applied to owners who already held a tourist licence at the time the resolution was passed. Note: the Supreme Court has not yet established specific doctrine on this issue; case law among Provincial Courts is not uniform.

In August 2025, Málaga City Council approved a moratorium of up to three years on the granting of new VUT licences across the entire municipality, as part of an amendment to its General Urban Planning Plan (PGOU). No new VUT can be registered in the city of Málaga until August 2028. VUTs already registered before the moratorium may continue to operate normally. Nerja and the Axarquía are not affected.

Royal Decree 1312/2024 created the Unique Short-Term Rental Registration Number (NRA/NRUA), mandatory from 1 July 2025 for advertising on platforms such as Airbnb or Booking. The Supreme Court annulled it via ruling STS 620/2026, of 19 May, published in the BOE on 8 June 2026. In Andalusia, the VUT/MA/XXXXX code is now the only valid and required identifier.

SES.HOSPEDAJES is the Spanish Ministry of the Interior platform for mandatory traveller data reporting. Mandatory since 2 December 2024 for all accommodation providers including VUTs. Data must be submitted within 24 hours of check-in. Penalties range from €600 to €30,000.