Short-Term Rental Regulations Costa del Sol 2026: Licence, Tax & Compliance

Andalucía regulates short-term tourist rentals through Decreto 28/2016, which created the category of Vivienda con Fines Turísticos (VFT). Any residential property rented to tourists for stays of 31 days or fewer falls under this regime. The definition is broad: it covers apartments, villas, and townhouses regardless of whether the owner uses a platform like Airbnb or takes direct bookings. The moment you accept payment from a guest staying less than a month, you are operating a VFT and need to be registered.

The Junta de Andalucía manages the Registro de Turismo de Andalucía, the official registry where all tourist accommodation must be listed. Each registered property receives a VFT number (formatted as VFT/MA/XXXXX for Málaga province) that must appear on all advertising, including online listings. Properties without this number are operating illegally. The Junta conducts random checks and responds to complaints from neighbours, making enforcement more consistent than many owners expect.

Registration is done through a declaración responsable (responsible declaration) filed with the Junta de Andalucía. You declare that your property meets all requirements, and the registration is processed without a prior inspection. The Junta may inspect afterwards. You need: a valid licencia de primera ocupación (first occupation licence) or cédula de habitabilidad, a current energy certificate (certificado de eficiencia energética), and proof that the property meets minimum furniture and equipment standards.

The minimum standards include: air conditioning or heating in living areas and bedrooms, hot water, a first-aid kit, a tourist information pack with emergency numbers and house rules, complaint forms (hojas de reclamación) available for guests, and cleaning between stays. The property must also meet fire safety requirements, including a fire extinguisher and evacuation signage. In our experience, the registration itself takes 2 to 4 weeks. The main delay is usually obtaining the energy certificate or the first occupation licence if the property does not already have one.

Since the 2019 reform of the Ley de Propiedad Horizontal, a community of owners (comunidad de propietarios) can vote to restrict or ban short-term tourist rentals within their building or complex. The vote requires a three-fifths (60%) majority of owners representing three-fifths of the ownership shares (coeficientes de participación). Once approved, the restriction is binding on all current and future owners and must be registered at the Land Registry.

This is the single biggest risk for investors who buy apartments specifically for tourist rental income. We have seen purchasers complete on a two-bedroom apartment in Puerto Banús only to discover that the community voted to ban tourist lets three months later. Before buying any apartment or townhouse for short-term rental, request the community statutes (estatutos) and the minutes (actas) from the last three AGMs. Look specifically for any discussion of tourist rental restrictions. If the topic has been raised, assume a vote will happen eventually.

Rental income from tourist lets must be declared quarterly via Modelo 210 (for non-residents) or included in your annual income tax return (for residents). EU and EEA nationals pay 19% on net income after deductible expenses. Non-EU nationals pay 24% on gross income with no expense deductions, a significant penalty that makes the investment arithmetic much less attractive for buyers from outside the EU.

Deductible expenses for EU owners include: mortgage interest, property insurance, community fees, IBI (council tax), management company fees, cleaning costs, platform commissions, maintenance and repairs, depreciation of furniture, and a portion of utilities. Keep receipts for everything. The Agencia Tributaria can request documentation for any deduction claimed.

If you use a management company or platform that handles payments, be aware that the DAC7 directive requires platforms like Airbnb and Booking.com to report your income directly to the Spanish tax authorities from 2024 onwards. Under-reporting is no longer a viable strategy even if it once was.

Marbella’s Plan General de Ordenación Urbana (PGOU) adds a layer of zoning regulation on top of the Junta’s rules. Certain residential zones restrict tourist use, and the ayuntamiento has become more active in enforcement since 2023. Properties in zones classified as residencial puro may not be eligible for VFT registration even if they meet all other requirements. Check the zoning classification of your specific property before assuming a licence is obtainable.

Enforcement has also increased through a reporting mechanism. Neighbours can file complaints through the Junta’s online portal, and Marbella’s policía local has been directed to identify unlicensed tourist properties. Fines under Andalusian law range from €2,000 for minor infractions (operating without displaying your VFT number) to €18,000 for operating without registration, and up to €150,000 for repeated serious offences. These are not theoretical figures: the Junta issued over 400 sanctions across Andalucía in 2025.

All tourist accommodation operators must register every guest with the Policía Nacional through the SES-Hospedería online system within 24 hours of check-in. This applies to every guest aged 14 and over. You need to record their full name, nationality, date of birth, passport or ID number, and the dates of their stay. Failure to report carries separate penalties under security legislation, independent of any tourism-related fines.

If you use a management company, they typically handle this on your behalf. If you self-manage, you will need to register for access to the SES system through your local Policía Nacional office, which requires an in-person visit with your NIE and VFT registration number. The system works but is not intuitive, and many self-managing owners find this the most time-consuming administrative task of running a tourist rental.

Before your first guest arrives, confirm the following: VFT registration number received and displayed on all listings; energy certificate valid and on file; first occupation licence or cédula available; community statutes checked for rental restrictions; SES-Hospedería access set up; complaint forms available in the property; fire extinguisher and emergency signage in place; tourist information pack with emergency numbers, nearest hospital, and local rules; liability insurance covering guest injuries; and a system for quarterly Modelo 210 filing.

We recommend keeping a compliance folder, either physical or digital, containing copies of all licences, registration confirmation, insurance policy, and energy certificate. If an inspector visits or a guest files a complaint, having everything accessible avoids escalation. Most inspections are resolved on the spot if documentation is in order.