Short answer: you can rent out your property in Spain as a holiday let or long term . For holiday lets in Andalusia you need to be listed in the Registro de Turismo de Andalucía , with a number that must appear in every listing. In an apartment building, new holiday lets have required the approval of three fifths of the owners since 3 April 2025. The national registration number (NRUA) was annulled on 19 May 2026 by the Supreme Court, but the Andalusian number remains mandatory. As a non-resident from the EU you pay 19% tax on your net rent.
Renting out your Costa del Sol home while you're away is the logical step for many owners. It brings in income, keeps the property lived-in and covers part of the costs. But the rules have changed a lot over the past two years, so it pays to stay informed. What was mandatory last year sometimes no longer is, and vice versa.
In this article you'll read which types of letting exist, which rules now apply in Andalusia, how tax works for non-residents and where owners most often go wrong. Everything has been checked against 2026 sources. We are estate agents and landlords, not lawyers or tax advisers. For your personal situation we always recommend a gestor or tax adviser.
Holiday let, seasonal let or long term?
| Holiday rental | Seasonal let | Long term | |
|---|---|---|---|
| Who for | Tourists, short stays | Tenants for a few months, for example winter visitors or work | Tenants for whom it is their main home |
| Rules | Andalusian tourism rules (Decreto 28/2016, amended by Decreto 31/2024) | Civil law, outside the rules for a main residence | Spanish Tenancy Act (LAU) |
| Registration | Registro de Turismo de Andalucía required | No tourism registration | No tourism registration |
| Income | Highest per night, variable | Average | Stable, lower |
| Workload | A lot: cleaning, guests, check-ins | Average | Little |
A seasonal tenancy must be genuinely temporary. Since Real Decreto-ley 29/2026 (in force since 8 October 2026), as a landlord you must have a genuine, demonstrable reason for the temporary stay, such as work, study or medical treatment. The contract lasts more than 31 days and in principle no longer than 12 months. After more than two consecutive seasonal contracts between the same parties for the same property, it may be treated as an ordinary tenancy of a main residence. The decree still has to be ratified by Congress. We will update this article after the vote.
Holiday lets in Andalusia: what do you need?
For holiday lets you submit a declaración responsable to the Registro de Turismo de Andalucía. In it you declare that your property meets the rules. You receive a registration number that must appear in every listing. Since the February 2024 amendment (Decreto 31/2024), the requirements below apply, among others. Read the full step-by-step plan in holiday rental licence in Andalusia (VUT).
- Air conditioning and heating in the property.
- At least 14 m² per guest (per bed space).
- Two bathrooms for more than five guests, three for more than eight.
- A 24-hour telephone assistance for guests.
- A first-aid kit, smoke detectors and a fire extinguisher.
- In the declaration you state the periods in which you let the property. Letting outside those periods counts as illegal letting.
There are also properties you cannot let as holiday rentals: social housing (vivienda protegida), properties classified as fuera de ordenación without express permission from the town hall, and properties in a building whose bylaws expressly prohibit holiday lets. Town halls may also limit the number of holiday rentals per building, neighbourhood or period, based on objective and public criteria.
What changed in 2025 and 2026?
1. Approval from the community of owners (since 3 April 2025). If you want to start a new holiday let in an apartment building, you need the express approval of three fifths of the owners, who together also represent three fifths of the ownership shares. The community may raise the fees for holiday rentals by up to 20%. According to the sources, properties already let legally before that date are not affected. Have it checked for your building by the property manager (administrador).
2. The national register has been annulled (19 May 2026). Since 1 July 2025 you needed a national number (NRUA) to let through platforms such as Airbnb or Booking. The Spanish Supreme Court annulled that register in judgment 620/2026 of 19 May 2026, because the State lacked the competence. What remains: the digital data exchange with platforms, which stems from an EU regulation, and above all your Andalusian registration number. It remains mandatory, including in your listings.
3. Marbella announced its own register. In February 2025 the mayor of Marbella announced a municipal register of holiday rentals and rules banning the conversion of commercial premises into holiday rentals. These were announcements. There is no general halt on new holiday lets in Marbella, unlike parts of the city of Málaga, for example. Before you start, check with the town hall whether local rules apply, also in Estepona and Benahavís.
Registering guests: mandatory within 24 hours
Since 2 December 2024 you must submit every guest's details through the SES.Hospedajes system of the Spanish Ministry of the Interior, within 24 hours of arrival. This also applies if a manager or platform handles your bookings: make sure it is clearly agreed who submits the report. Failing to register a guest can lead to a fine.
Tax on your rental income as a non-resident
| Where are you tax resident? | Rate | Deduct costs? |
|---|---|---|
| EU or EEA (such as Ireland, France or Germany) | 19% on the net rent | Yes, in proportion to the days let |
| Outside the EU or EEA (including the UK) | 24% on the gross rent | No |
As an EU resident you can deduct, among other things: mortgage interest (not capital repayments), IBI and local taxes, insurance, community fees, repairs, management and advisory fees, and depreciation of 3% per year on the value of the building, excluding the land.
For the days your property is empty or used by you, you also pay tax on deemed income: 2% of the cadastral value, or 1.1% if that value has been revised in the last ten years. Seasonal landlords often forget this.
You file the return using modelo 210, per property. According to the Spanish Tax Agency (AEAT, note on Orden HAC/623/2026), for 2026 rental income: if you file quarterly, the first three quarters stay within the first 20 days of April, July and October 2026, and the fourth quarter moves to 1 to 20 April 2027. If you choose a single grouped annual return, you file all 2026 rental income from 1 to 20 April 2027. You often have to declare rental income in your home country too. The tax treaty determines how double taxation is avoided.
VAT: note, this may change on 1 December 2026. Until now, holiday lets without hotel-type services (such as cleaning during the stay or breakfast) were exempt from VAT, and 10% applied with hotel-type services. The Spanish Real Decreto-ley 29/2026 of 6 October 2026 imposes 10% VAT on furnished homes let per stay for 30 nights or fewer , for stays from 1 December 2026. The decree still has to be ratified by Congress. According to reports of 20 October 2026, the vote is scheduled for 12 November 2026, with a narrow majority. If it is ratified, landlords must register for VAT (modelo 036), charge VAT and file quarterly returns. You may then deduct the VAT on your costs. We will update this article after the vote.
Long-term lets: the main rules
- Term: if you let as a private individual, your tenant can extend the contract up to 5 years (7 years if the landlord is a company). If nobody gives notice, it is tacitly renewed for 3 years.
- Deposit (fianza): one month's rent for a home. Additional guarantees are limited. Since 24 January 2026 you no longer have to lodge the deposit with the regional authority (AVRA) in Andalusia (Ley 5/2025 de Vivienda de Andalucía). You hold it yourself and return it within one month of the keys being handed back.
- Termination by the tenant: possible after six months with one month's notice.
- Rent: According to an October 2026 overview, Andalusia has not designated any stressed housing areas (zonas tensionadas). So a rent cap like Catalonia's does not apply here.
- New since October 2026: under Real Decreto-ley 29/2026, the annual rent increase until the end of 2027 may not exceed 2%without agreement, and tenants whose contract ends before the end of 2028 can request up to two extra years , unless you need the property yourself. This decree also still has to be ratified.
Is letting profitable?
That depends on the property, the location, the occupancy and how much work you outsource. A simple example helps show which items are involved. The figures are invented to illustrate the principle:
| Item | Amount per year |
|---|---|
| Gross rental income | 40.000 |
| Management, cleaning, platform fees (say 30%) | -12.000 |
| Community fees, IBI, insurance, utilities | -7.000 |
| Building depreciation (3% of 200,000) | -6.000 |
| Taxable net | 15.000 |
| Tax at 19% (EU resident) | -2.850 |
Depreciation is a tax item, not an actual expense, so your net cash return in this example is higher than the taxable net. Most importantly: calculate with realistic occupancy and don't forget the empty months. We're happy to prepare an estimate for your property.
Six pitfalls when letting in Spain
- Letting without an Andalusian registration number. Without registration you risk heavy fines.
- Not checking the building's bylaws. An express ban in the bylaws means no holiday lets.
- Not registering guests within 24 hours.
- Paying tax only on the days let and forgetting the deemed income.
- Deducting expenses as a non-EU resident. That is not allowed.
- Buying a holiday home without first checking whether letting is allowed. Do this before the purchase, not after.
How we help
Letting is one of our core services. We know what a property in Marbella, Benahavís or Estepona can earn, advise you on the right type of letting and put you in touch with a gestor for registration and taxes. One example of what we let is Villa Imagine in Benahavís. Want to let your property or buy one to let? Ask us for an estimate or send us a WhatsApp message. No strings attached.
Want to know what your property could earn as a holiday let or long term? We'll prepare a free estimate. No obligation.
Request an estimateSend us a WhatsAppRead also: tax when selling as a non-resident, buying a house in Spain and the Marbella property market.
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.
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Frequently asked questions
Can I rent out my property in Spain to tourists?
Yes, if your property is listed in the Registro de Turismo de Andalucía and meets the technical requirements. In an apartment building, new holiday lets have required the approval of three fifths of the owners since 3 April 2025.
Do I still need an NRUA number?
No. The Spanish Supreme Court annulled the national register on 19 May 2026 (judgment 620/2026). Your Andalusian registration number remains mandatory, including in your listings.
How much tax do I pay on rental income as a non-resident?
If you are tax resident in the EU or EEA, 19% on your net rent after expenses. If you live outside it, for example in the United Kingdom, 24% on the gross rent with no deductions.
Do I pay tax if my property is empty?
Yes. For the days your property is not let and is not a main residence, you pay tax on deemed income of 2% of the cadastral value, or 1.1% if that value has been revised.
Do I have to register my guests?
Yes. Since 2 December 2024 you report every guest via SES.Hospedajes within 24 hours of arrival.
How long does a long-term tenancy last?
If you let as a private individual, the tenant can extend up to five years. After that it is tacitly renewed for three years if nobody gives notice.
Is there a rent cap in Marbella?
According to an October 2026 overview, Andalusia has not designated any stressed housing areas, so there is no rent cap like Catalonia's.
Is there a halt on new holiday lets in Marbella?
There is no general halt. In 2025 Marbella announced a municipal register and a ban on converting commercial premises. Check the current situation before you start.
Sources
- Tribunal Supremo, judgment 620/2026 of 19 May 2026, discussed by KPMG Tendencias (May 2026) and Chekin (2 June 2026)
- Decreto 31/2024 de la Junta de Andalucía (BOJA 2 February 2024), summarised by Pérez de Vargas Abogados
- Sleepaways, Normativa VUT Marbella 2026 (Ley Orgánica 1/2025, SES.Hospedajes, tax rates)
- BM Consulting, IRNR alquiler no residentes, modelo 210 2026 (updated 22 October 2026) and Guiafiscal, Modelo 210 IRNR 2026 (11 October 2026)
- Agencia Tributaria, Nota sobre la modificación de los plazos de presentación del modelo 210 (Orden HAC/623/2026 of 12 June 2026), consulted 23 October 2026
- Legal Today, Andalucía suprime el depósito obligatorio de fianzas (14 January 2026), on Ley 5/2025 de Vivienda de Andalucía, sixth additional provision
- idealista news, Marbella prohibirá convertir los bajos comerciales en viviendas turísticas (24 February 2025)
- Rentuos, Zonas tensionadas del alquiler 2026 (13 October 2026) and Legia, LAU 2026
- La Moncloa, Medidas urgentes para el fomento y protección del derecho a la vivienda (6 October 2026), Real Decreto-ley 29/2026; Confilegal (7 October 2026); idealista news (13 October 2026); Winahost, IVA del 10% en pisos turísticos desde diciembre de 2026; Gestiona tu Alojamiento, Convalidación del decreto de vivienda (20 October 2026)
Written by the Imagine Marbella editorial team. Updated October 2026. This is general information, not legal or tax advice: always have your situation checked by a gestor or lawyer.
