Legal framework, registration process and practical recommendations — 2026 Edition
🔔 May 2026 update: Spain’s Supreme Court annulled the national register (NRA/NRUA) under ruling 620/2026 dated 21 May 2026. The Junta de AndalucÃa VFT licence remains the sole mandatory
registration for short-term rentals in Andalusia. Still in force: the digital Ventanilla Única, platform reporting obligations (Airbnb, Booking.com) and EU Regulation 2024/1028. Practical implementation by platforms is currently being adapted.
Important: To rent a property as a tourist accommodation in Andalusia, you must obtain a tourist licence and register the property with the Unified Tourism Registry. Without these permits, the activity cannot be carried out legally. This guide is updated periodically — we recommend verifying the regulations in force at the time of purchase.
To rent a property as a short-term or tourist accommodation, it is necessary to obtain the permits required by the Junta de AndalucÃa and the relevant local council for the area where the property is located.
While there is a general trend in Spain towards restricting holiday rentals, regional governments and local councils approach this differently depending on the area — even within the same province. In Andalusia, tourism represents approximately one third of GDP, so regulation tends to be more pragmatic and flexible than in other regions. It is generally less strict in municipalities where holiday rental has historically been common, and more demanding in urban centres.
To carry out holiday rental activity legally, two fundamental requirements must be met:
If you do not hold valid permits, it is essential to confirm that they can be obtained. Depending on the property, the following must be verified:
If you are buying a property for holiday rental, it is essential that the construction complies exactly with the licence granted by the local council, and that it holds the First Occupation Licence (LPO). A certificate of prescribed infringement is not sufficient — the property remains non-compliant with planning regulations even if the infringement no longer carries a penalty.
The registration process with the Unified Tourism Registry of Andalusia and obtaining the tourist licence involves several steps, the submission of additional documentation and, in many cases, a property inspection. It can initially appear complex, but once completed, periodic updates are significantly simpler.
Once the activity is under way, certain ongoing obligations apply:
To begin the tourist accommodation activity, the first step is to complete and submit the responsible declaration for commencement or exercise of the activity. Through this document, the owner declares that the property complies with current regulations (Decree 28/2016, of 2 February, on tourist use properties).
The procedure is carried out electronically and requires a digital certificate. The details of the property owners must be provided, and if applicable, those of the operating entity if different from the owner.
Junta de AndalucÃa : Responsible Declaration Form and Guide
You must also review the specific regulations of the relevant local council on tourist use properties, as additional requirements may apply in certain municipalities.
Unless you own a significant number of holiday rental properties that justify direct management, we recommend engaging a specialist holiday property management company, preferably located close to the property.
In 2026, the complexity of guest registration requirements, data protection regulations and the demands of immediate customer service make professional management not just convenient but practically necessary. Local specialist management companies not only optimise yield, but also ensure strict compliance with municipal regulations, avoiding penalties that can be very significant.
We can recommend specialist companies in specific areas of the Costa del Sol and are happy to help you identify suitable options in other locations.
More Information: Holiday Rental Taxes.
Holiday Rental Yields and Market by Cities and Areas.
Not automatically. Since February 2025, the determining factor is the community of owners certificate — a document signed by the manager confirming that the community explicitly permits tourist use is mandatory. In addition, the property must hold the First Occupation Licence (LPO) and comply with specific local planning regulations, which in cities such as Marbella or Málaga may include zone-based restrictions.
Following the 2025 regulatory update, the property must submit an electronic responsible declaration with a digital certificate. Technical requirements include: energy performance certification, guaranteed professional cleaning service, official complaints forms and a 24/7 customer service. An up-to-date Land Registry extract (Nota Simple) is essential to verify ownership before the process begins.
Yes. The community of owners can restrict or prohibit holiday rental through a general meeting vote requiring 60% of favourable votes by participation quota. If you are buying to invest, your lawyer must verify the community statutes before you make any deposit or reservation payment.
In 2026, given the complexity of guest registration, data protection regulations and the demands of immediate customer response, we recommend professional management. Unless you have a large portfolio that justifies a dedicated structure, local management companies not only optimise yield but also ensure strict compliance with municipal regulations — avoiding penalties that can be very significant.
Sources: Regulatory references: Decree 28/2016, of 2 February, on tourist use properties · Unified Tourism Registry of Andalusia · Law 13/2011, of 23 December, on Andalusian Tourism · Specific municipal regulations per local council · BK Realty — internal analysis 2026
