Short answer: to rent your property in Andalusia as a holiday home, you need to be registered in the Registro de Turismo de Andalucía (RTA). You submit an online responsible declaration (declaración responsable) and receive a number such as VUT/MA/00000, which must appear in every advert. Beforehand, check whether the statutes and the owners of your building allow it (since 3 April 2025, new holiday rentals in an apartment building need the consent of three fifths of the owners), whether the town hall allows it, and whether your property meets the requirements, such as air conditioning in summer and heating in winter. Renting without registration is a serious offence, with fines from 2,001 to 18,000 euros.
Renting a Costa del Sol property to holidaymakers can bring a good return. But since 2024 and 2025 the rules in Andalusia and Spain have been tightened considerably. In this article you learn step by step how to get your property in order and register it as a holiday home (vivienda de uso turístico, or VUT for short), which requirements apply and where things often go wrong in practice.
Want the bigger picture of renting out first, including taxes and long-term lets? Then read renting out your property in Spain. You will find all the tax and legal rules in our tax and law guide.
What is a holiday home (VUT) under the Andalusian rules?
The rules are set out in the Andalusian decree on holiday homes (Decreto 28/2016), amended by Decreto 31/2024 which came into force on 22 February 2024. A holiday home is a furnished home offered regularly, for payment and for tourist purposes. Anyone advertising it through tourist channels such as Airbnb or Booking is presumed to be renting it out to tourists.
| Form | Maximum number of guests | Condition |
|---|---|---|
| Whole property | 15 guests | maximum 4 guests per room |
| Per room | 6 guests | the owner lives there and is registered there |
Not a holiday home under the decree: renting to the same tenant for more than two consecutive months, and making it available free of charge. Social housing (VPO) and homes in a building whose statutes expressly ban tourist rentals cannot become holiday homes.
Step 1: is it allowed in your building?
This is the first and most important question, especially for an apartment.
- Statutes: if the statutes of the community of owners ban tourist rentals, it is not possible.
- Consent of three fifths: since 3 April 2025 (Ley Orgánica 1/2025), a new holiday rental in an apartment building needs the express prior consent of three fifths of the owners, who must also represent three fifths of the shares. The community may raise the contribution for holiday homes by up to 20%. Properties already legally rented out before that date are not affected.
- When buying: if you buy an apartment to rent out, have it checked before you sign whether renting is allowed and whether there is a valid registration. A property with a valid VUT registration is worth more to an investor.
Step 2: does the town hall allow it?
Town halls in Andalusia can limit the number of holiday homes per building, neighbourhood or zone, based on objective criteria. Under Andalusian Decree-Law 1/2025 of 24 February 2025, town halls with pressure on the housing market can also temporarily suspend new holiday homes. The city of Málaga has already introduced a three-year halt on new holiday homes.
In spring 2026 there was no general ban in Marbella. The town hall did announce that it wants to ban converting ground-floor commercial premises into holiday homes. So check your town hall’s planning rules before you start, also in Estepona or Benahavís. Your property must be in order from a planning point of view. If it is registered as asimilado a fuera de ordenación (AFO), you first need permission from the town hall.
Step 3: get your property in order
| Requirement | What it means |
|---|---|
| Floor area | 14 m² of built area per guest, with a minimum of 25 m² |
| Bathrooms | two from 6 guests, three from 9 guests |
| Cooling | compulsory if you rent out in May, June, July or August |
| Heating | compulsory if you rent out from December to March |
| Ventilation and blackout | direct ventilation in the living room and bedrooms, blackout on the windows |
| Kitchen | at least two hobs, oven or microwave, fridge and kitchen utensils |
| Beds | at least 80 x 190 cm (single) or 135 x 190 cm (double), mattress at least 18 cm thick |
| Security | smoke detector, fire extinguisher and first-aid kit |
| Information | house rules, tourist information, manuals, official Junta complaint forms |
You must also offer guests telephone assistance 24 hours a day and clean the property at every changeover.
Step 4: submit your declaration to the Junta
You submit an online responsible declaration to the tourism department of the Junta de Andalucía, declaring that your property meets all requirements. From that moment you may rent out and advertise, and you are entered in the Registro de Turismo de Andalucía. You receive a number such as VUT/MA/00000 (MA stands for the province of Málaga). That number must appear in every advert .
Note: the Junta checks afterwards. If essential details are wrong or you no longer meet the requirements, the registration is cancelled. Together with the town halls, the Junta has already cancelled thousands of registrations after inspections.
Step 5: register your guests
You must report every guest within 24 hours of arrival via the platform SES.Hospedajes of the Spanish Ministry of the Interior. This applies to every tourist rental. The national registration number for short-term rentals (the so-called NRUA) was annulled by the Spanish Supreme Court on 19 May 2026. The Andalusian registration remains compulsory.
Step 6: taxes and VAT
As a non-resident you declare your rental income with modelo 210. If you live in the EU or EEA, you pay 19% on the net rent, after deducting costs. If you live in the United Kingdom or another country, you pay 24% on the gross rent. In 2026 there was still no tourist tax in Andalusia.
New: housing decree RDL 29/2026 introduces 10% VAT on furnished lets of 30 nights or fewer from 1 December 2026. The decree still has to be ratified by Congress (vote scheduled for 12 November 2026). We will update this article after the vote. More in the new rules for 2026.
What if you rent out without registration?
Renting without a declaration and registration counts as clandestine activity and is a serious offence under the Andalusian tourism law (Ley 13/2011, article 71). The fine is 2,001 to 18,000 euros, possibly with a temporary closure.
Six mistakes we often see
- Buying an apartment to rent out without checking the statutes and the owners’ consent.
- Registering a villa with an unlicensed extension.
- Renting out in summer without air conditioning in every bedroom and the living room.
- Forgetting the registration number in the advert.
- Not reporting guests within 24 hours via SES.Hospedajes.
- Forgetting the Spanish rental income return, or, as a UK resident, deducting costs you are not allowed to deduct.
How we help
We help owners in Marbella, Benahavís and Estepona get their property ready to rent, and when you buy, we check in advance whether holiday rentals are allowed. Want your property managed? Ask about our rental management, or ask for our free Rental Guide 2026 . Send us a WhatsApp message. No strings attached.
Want to rent out your home in Marbella, Benahavís or Estepona as a holiday home? We will tell you honestly whether it is allowed and what it can earn. Free and without obligation.
Ask about rental managementSend us a WhatsAppRead also: renting out your property in Spain, the new rules for 2026, selling an apartment in Marbella and our tax and law guide.
This article is part of our guide to tax and law for property in Spain: all the rules for buying, owning, renting out, selling and inheriting in one place, checked every month.
Frequently asked questions
Do I need a licence to rent my property in Andalusia to tourists?
Yes. You submit a responsible declaration to the Junta de Andalucía and are entered in the Registro de Turismo de Andalucía. The number you receive must appear in every advert.
How long does it take to get a VUT number?
You may start renting as soon as you have correctly submitted the declaration. The Junta checks afterwards and can remove the registration if something is wrong.
Can the community of owners ban holiday rentals?
Since 3 April 2025, new holiday rentals in an apartment building need the consent of three fifths of the owners. Properties already legally rented out before that date are not affected.
Is air conditioning compulsory for a holiday home in Andalusia?
Yes, if you rent it out in May, June, July or August. If you rent it out from December to March, heating is compulsory.
How many guests may I host?
A maximum of 15 when renting the whole property, with a maximum of 4 per room, and you need 14 m² of built area per guest.
What is the fine for renting without registration?
From 2,001 to 18,000 euros, possibly with a temporary closure.
Is there a ban on new holiday homes in Marbella?
In spring 2026 there was no general ban in Marbella, unlike the city of Málaga. Town halls can introduce restrictions, so check the rules before you start.
Sources
- Junta de Andalucía, Decreto 28/2016 on holiday homes, amended by Decreto 31/2024 (BOJA, in force 22 February 2024)
- Junta de Andalucía, frequently asked questions for registered holiday homes (2024)
- Colegio Oficial de Arquitectos de Málaga, technical note NT.67 on holiday homes in Andalusia
- Ley 13/2011 del Turismo de Andalucía, article 71 (serious offences)
- Osborne Clarke, Andalusian Decree-Law 1/2025 on tourism and housing (28 March 2025)
- Ley Orgánica 1/2025 (BOE), amendment of the Horizontal Property Act, in force 3 April 2025
- Sleepaways, Normativa VUT Marbella 2026
- idealista news, Marbella wants to ban converting commercial premises into holiday homes (24 February 2025)
- Tribunal Supremo, judgment 620/2026 of 19 May 2026 on the national short-term rental register
Written by the Imagine Marbella editorial team. Updated October 2026. This is general information, not legal advice: always have your situation checked by a gestor or lawyer.
