Short-term rental in Spain – current legal situation

The dream of owning an apartment on the Costa del Sol is often linked with the desire to generate income from holiday rentals. The Costa del Sol is one of the regions with the highest tourism potential in Spain, but recent years have brought a number of significant legal changes. The Andalusian government decree (Decreto 31/2024) and the introduction of the nationwide registry are fundamentals that every investor must know to operate legally and safely. If short-term rental in Spain is your idea for passive income, keep reading.

Legal foundations: Decree 31/2024 in Andalusia

The recently introduced regulations have significantly changed the definition and requirements for VUT (Viviendas de Uso Turístico), meaning apartments designated for tourist rental. The most important change is transferring greater authority into the hands of municipalities and residential communities (Comunidad de Propietarios).

Community consent – the key to your business

Currently, this is one of the most crucial points. According to new law, residential communities may limit or completely prohibit tourist activity in their housing complex if the resolution passes with a 3/5 majority vote.

• For new owners: Before purchasing a property on the secondary market, it is essential to check the community statutes and review the minutes of recent meetings. If these include a ban on VUT rentals, obtaining a license will be impossible.

• Acquired rights: The law in Andalusia protects “acquired rights.” If the unit had an active license before the community enacted the ban, you can usually continue operations. However, any attempt to change the business profile or extend the license after neighbors implement the ban will be blocked. If you plan to buy a property that already has an active registration number in the Registro de Turismo de Andalucía (RTA), the right to short-term rent transfers to you with the deed of ownership. Unlike in some other European countries, this license in Andalusia has a so-called carácter real (real character), meaning it is inseparably linked to the specific unit, not the person who applied for it. According to the latest guidelines from late 2025 and early 2026, changing the owner does not require re-certification nor – importantly – obtaining new consent from the residential community (Comunidad de Propietarios), provided the original license was issued lawfully. The procedure for “transferring” the license is usually quick and fully electronic. The new owner (or their proxy/manager) submits a so-called Declaración Responsable, informing the authority about the change in legal title to the property.

Technical standards and “guest rights”

The decree has tightened equipment and comfort requirements. Now every property registered in the tourism registry must meet several basic requirements including:

• Minimum area: At least 14 m² per person.

• Air conditioning and heating: Mandatory fixed systems in living rooms and bedrooms (portable air conditioners are no longer accepted).

• 24/7 support: The owner must provide guests a phone number for emergency contact, available 24 hours.

• Ventilation: Bedrooms and living rooms must have direct windows to the outside or to ventilated patios.

Step-by-step procedure: how to legalize short-term rental in Spain?

This process has become more digital but also stricter. Skipping any of the steps risks heavy financial penalties.

Registration with the Junta de Andalucía

The first step is to submit a Declaración Responsable to the Andalusian tourism registry. Upon positive verification, a unique license number is issued (e.g., VUT/MA/XXXXX). In Andalusia, you may also encounter the acronym VFT.

VFT vs. VUT: what’s the difference?

Although both acronyms refer to legal short-term (tourist) rentals, the main difference lies in the autonomous community (Comunidad Autónoma) of Spain where the property is located. Indeed, in Andalusia (Costa del Sol) since 2024, under Real Decreto 31/2024, the official terminology changed to VUT (Vivienda de Uso Turístico) to unify terminology across the country, yet in everyday speech and older registration numbers the VFT acronym can still be found.

National Registry and “one-stop shop” (NRUA)

Spain, as the first EU country, has implemented a centralized system for short-term rental registration. From 2025/2026, every owner must have an NRUA number (Single Rental Registration Number). Without this code, platforms where payments are possible—such as Booking.com or Airbnb—are obligated to remove the listing.

Guest registration: SES.HOSPEDAJES system

Check-in obligations in Spain are strict. Data for every guest over 16 years old must be sent to the Ministry of Home Affairs via the SES.HOSPEDAJES platform within 24 hours of check-in. Errors in reporting may lead to license suspension.

New in 2026: annual activity report (N2) to the Property Registry

Starting January 2026, Spanish law (based on Real Decreto 1312/2024) imposes a completely new obligation on owners of tourist apartments: Deposito de Arrendamientos de Corta Duración.

This is no longer just a one-time registration but an annual activity declaration that must be submitted to the Property Registry (Registro de la Propiedad).

What you need to know about this obligation?

• Deadline: the declaration for the previous year must be submitted every February (in 2026 the deadline is March 2).

• Who is affected: every owner who holds an NRUA number (Numero de Registro Unico), even if the property was not rented once in that year (in which case a so-called zero declaration is filed).

• What is reported: a summary of all rentals must be provided, including: NRUA number, check-in and check-out dates, number of guests, and purpose of stay (e.g., vacation, work, medical).

• Where to submit: electronically via the Colegio de Registradores platform using form N2 or in person.

Note! Failure to submit this informational declaration results in revocation of the NRUA number. This means your apartment cannot be advertised on portals like Airbnb or Booking.com, and reacquiring approval may be difficult and costly.

Taxes and finances: what information is often overlooked?

Rental income is revenue, and in Spain, revenue comes with tax obligations that vary depending on your tax residency.

IRNR tax for non-residents

If you do not reside permanently in Spain, you are subject to the IRNR (Impuesto sobre la Renta de No Residentes) tax:

• For EU citizens (including Poles): The rate is 19% on profit. A key benefit is the possibility to deduct costs (utilities, community fees, IBI property tax, agency commissions, cleaning).

• For non-EU citizens: The rate is 24% on gross income, with no possibility to deduct costs.

This tax is filed quarterly (form 210) if the property was rented. During periods when the apartment is vacant or used by the owner, a so-called imputed income tax must be paid (about 1.1% or 2% of the cadastral value annually).

If outsourcing to third parties (accountant, lawyer, or management company, etc.) the processing of VUT, NRUA, or the annual N2 form, you should consider that administrative fees will be supplemented by the service fee.

One last important piece of information is that the community can impose higher rent fees on properties with a tourist license (the community can raise rent for tourist premises by up to 20%).

Short-term rental in Spain – local restrictions

It should be remembered that each municipality on the Costa del Sol has the right to impose its own restrictions on issuing new tourist licenses. Currently, municipal offices in Malaga, Fuengirola, and Manilva have issued restrictions or bans on issuing new tourist licenses along the Costa del Sol coastline.

Registry conflict: Junta de Andalucía goes to the Supreme Court

The legal situation in 2026 is becoming even more tense due to a jurisdictional dispute between the regional government and authorities in Madrid. Junta de Andalucía has referred the case of the state registry of tourist apartments to the Supreme Court (Tribunal Supremo). This move is a direct response to the European Commission intervention. Brussels has ordered Spain to resolve the issue of so-called registry duplication (the necessity to duplicate entries in regional and national systems) by the non-extendable deadline of May 20, 2026. After that date, systems should be simplified to comply with EU requirements, aiming ultimately to eliminate bureaucratic chaos, but so far it generates significant administrative confusion.

Summary: short-term rental in Spain – is it still profitable?

Despite new regulations and restrictions, the Costa del Sol, visited annually by millions of tourists, remains one of the most profitable locations in Europe. Higher entry thresholds and strict controls eliminate unfair competition, allowing professional investors to maintain high nightly rates. The “guerrilla” rental market without a license has ceased to exist thanks to full automation of control between tax offices and booking platforms.

Do you want to safely buy a property with rental potential?

At Dream Property Marbella, we not only find the perfect offers but also pay attention to community statutes, help adapt the property to technical requirements, and recommend trusted lawyers who will guide you through the entire process.

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