Two major national systems — the NRUA registration number and the SES.HOSPEDAJES guest reporting platform — have moved from pilot to mandatory, and owners who are not yet compliant are at real risk of having their listings suspended. This guide walks through every layer of the legal framework as it stands in 2026.
1. What happens to a VFT when the property is sold
In Andalusia, a property registered as a Vivienda con Fines Turísticos (VFT) does not automatically lose its registration when ownership changes hands. The key requirement is that the new owner or operator must notify the change of titleholder (cambio de titularidad) through the Registro de Turismo de Andalucía.
What this means in practice:
Operational continuity depends on staying compliant with the requirements of Decreto 28/2016 and keeping registry information up to date. If you buy a property that is already registered, you can usually continue operating it once the cambio de titularidad has been correctly processed. As a seller, a correctly registered VFT is an attractive feature for buyers — but the buyer still bears responsibility for updating the registry details.
One important addition since the national framework came into force: the NRUA (the national registration number described in Section 3 below) is linked to the property owner at the time of registration. A change of ownership requires the new owner to verify whether the NRUA needs to be updated or reissued alongside the regional titleholder notification.
2. Understanding the three-layer system in 2026
By April 2026, owners in Andalusia are dealing with three interlocking layers of compliance — not two as was the case before July 2025.
Layer 1 — Andalusia: VFT registration (Registro de Turismo de Andalucía)
Andalusia regulates tourist rentals through Decreto 28/2016. This is where the VFT registration sits, along with all technical and operating requirements. This layer remains the foundation: you cannot obtain a national NRUA without a valid regional registration.
Layer 2 — Spain: the NRUA and Ventanilla Única Digital de Arrendamientos
Real Decreto 1312/2024, in force from 1 July 2025, created a national registration system managed through the Registro de la Propiedad and coordinated by the Colegio de Registradores. Every property listed on a transactional platform — one where the booking and payment are completed online, such as Airbnb or Booking.com — requires a Número de Registro Único de Arrendamiento (NRUA). See Section 3 for full details.
Layer 3 — Interior Ministry: SES.HOSPEDAJES guest reporting
Real Decreto 933/2021, mandatory since 2 December 2024, requires all tourist accommodation operators to register guests digitally through the SES.HOSPEDAJES platform within 24 hours of check-in. This replaced the old Hospederías de la Guardia Civil and WebPol/E-HOTEL systems entirely. See Section 7 for full details.
3. The NRUA: the national registration number now required by Airbnb and Booking.com
This is the most significant practical change for VFT owners in the past year, and it is missing from most guides written before late 2024.
Since 1 July 2025, any property advertised through an online platform that handles reservations and payments — including Airbnb, Booking.com, Vrbo and Expedia — must display a valid NRUA. Platforms are legally required to verify the number and remove listings that do not have one.
What the NRUA is not: it does not replace your Andalusian VFT registration. The two registrations coexist. In fact, the Colegio de Registradores will not assign an NRUA to a property that does not already hold the licences or declarations required by its autonomous community — meaning you must have your regional VFT in order before you can apply.
How to obtain your NRUA:
- Access the Ventanilla Única Digital de Arrendamientos through the Colegio de Registradores (registradores.org or mivau.gob.es)
- Authenticate using a digital certificate, DNIe or Cl@ve
- Submit the application form with your CRU (Código Registral Único) and catastral reference
- A provisional NRUA is issued immediately; it becomes definitive after the registrar’s review
- If there are defects in the application, you have seven working days to correct them
The registration fee is approximately €27–32 per property. The NRUA does not expire, but it is linked to an annual reporting obligation (see Section 4).
If the NRUA is only required for transactional platforms: owners who manage all bookings offline, through their own website with direct payment, or through a traditional agency that does not operate an online booking and payment system are not required to obtain an NRUA. If you use any major OTA, however, it is mandatory.
The NRUA number must appear in all platform listings. Platforms that discover a number is missing, invalid or suspended are required to remove the listing within 48 hours of receiving notification from the Ministerio de Vivienda.
4. The annual modelo informativo — first deadline was February 2026
Owners who obtained an NRUA during 2025 faced their first annual reporting deadline between 1 February and 2 March 2026. The specific implementing order — Orden VAU/1560/2025 — was published in the BOE on 31 December 2025.
This is a registral declaration, not a tax form. It covers the activity of the property during the previous calendar year and must be filed at the Registro de la Propiedad where the property is inscribed. The model records an anonymised list of stays, their nature and duration — it does not include guest personal data or revenue figures.
Key points:
- Even if the property had no bookings during the year, the modelo must be submitted (marked “sin actividad”)
- Failure to file can result in the NRUA being revoked, which immediately triggers platform listing removal
- The filing can be done in person at the Registro de la Propiedad (paper format) or electronically in XBRL format using the taxonomy published by the Colegio de Registradores
- The filing fee is approximately €32
- From 2026 onward this becomes a recurring February obligation each year
If you missed the February 2026 window, contact your Registro de la Propiedad and a specialist gestor without delay. Subsanation periods may apply, but the risk of losing your NRUA while the matter is outstanding is real.
5. Community consent in apartment buildings: the 3/5 rule
If your property is in a building under horizontal property (comunidad de propietarios), community consent has been central to new tourist rental activity since 3 April 2025. The national reform requires express approval by a majority of three-fifths (3/5) of owners and 3/5 of participation quotas before tourist rental activity can begin.
In practice:
- Existing legal activity is generally treated as non-retroactive for uses already established before the reform, but documentation matters — you should be able to demonstrate that the activity was lawfully registered before the cut-off date
- New tourist rentals in apartment buildings require community approval before activity starts
- Statutory prohibitions: a 2024 Supreme Court ruling (STS 1032/2024) confirmed that a prohibition on tourist use must be stated clearly and expressly in the community statutes. A generic reference to “residential use” or exclusion of commercial activities is not, by itself, sufficient to prohibit tourist rentals. If you have been told your building statutes block your rental activity, it is worth having a lawyer check whether the prohibition is actually enforceable
This last point can be significant in older Andalusian urbanisations where statutes were drafted without specific tourist rental language.
6. Technical and operating standards in Andalusia
Most compliance issues at the regional level come down to whether the home meets the operating requirements under Decreto 28/2016. These have not changed significantly, but they remain the most common reason applications are rejected or complaints upheld.
Key requirements include:
- The property must comply with municipal planning rules and hold valid occupancy documentation (commonly an LPO — Licencia de Primera Ocupación — though older properties may rely on other recognised habitability documents)
- Rooms must have direct ventilation to the outside and a system for darkening windows (with limited exceptions for protected buildings)
- Fixed cooling is required if the property is marketed for May to September; fixed heating is required if marketed for October to April
- A first aid kit, tourist information about the local area, and official complaints forms must be available to guests at all times
- The VFT regime under Decreto 28/2016 covers stays of two months or less per guest. Longer stays fall outside the decree’s scope
If a property does not have an LPO or equivalent documentation, it is common for owners to appoint an architect to verify habitability standards before applying for registration. This is a necessary step, not an optional one.
7. Guest registration: SES.HOSPEDAJES is now mandatory
This section of most guides is outdated. The old systems — Hospederías de la Guardia Civil and WebPol/E-HOTEL — were replaced permanently on 2 December 2024. All tourist accommodation operators in mainland Spain and the Canary Islands must now submit guest data through SES.HOSPEDAJES, the platform of the Ministerio del Interior.
(Catalonia and the Basque Country continue to use their own regional systems — Mossos d’Esquadra and Ertzaintza respectively — and are not covered by SES.HOSPEDAJES.)
What has changed compared to the old system:
Under the previous framework, hosts submitted around nine data fields per guest. Under Real Decreto 933/2021, now enforced through SES.HOSPEDAJES, the required data has expanded significantly. Hosts must now collect and transmit up to 21 fields per guest, including full home address, family relationship between co-travelling guests, and nationality, in addition to standard identification details.
Timing: data must be submitted within 24 hours of check-in. Delays are treated as a minor infraction. Missing or incomplete submissions expose operators to administrative fines.
How to register your property on SES.HOSPEDAJES:
- Go to sede.mir.gob.es
- You will need a digital certificate, DNIe or Cl@ve — and the Autofirma program installed on your computer
- Select “Acceso al registro de establecimientos y entidades” and complete the property registration
- Once the property is registered, use “Acceso a la consulta y envío de comunicaciones” to submit each guest’s parte de viajeros
Most professional property management software (Lodgify, Chekin, Check-in Scan and others) integrates directly with SES.HOSPEDAJES and can automate submission, which is strongly recommended for owners managing multiple properties or high booking volumes.
Note on age: the previous guidance that only guests over 14 must be recorded has been superseded. Under RD 933/2021, all guests must be documented regardless of age, though the data fields for minors differ.
8. Tax obligations for non-resident owners
Tax treatment depends on whether you are tax resident in Spain and, if not, whether you are resident in the EU/EEA or outside it.
AEAT’s published guidance confirms:
- EU/EEA residents (including Iceland and Norway): 19% rate on net income after deducting expenses directly related to the rental activity, proportional to the number of days actually rented. Deductible expenses include cleaning, laundry, community fees, IBI, insurance, utilities and ordinary maintenance — provided they are properly documented and linked to rental income
- Non-EU/EEA non-residents: 24% rate on gross rental income, with no deduction for expenses under the IRNR rules currently applied by AEAT
Tax treatment depends on individual circumstances. Owners should confirm their specific obligations with a qualified tax adviser. The NRUA and annual modelo informativo are separate from tax reporting — fulfilling them does not substitute for IRNR declarations.
Summary Checklist for Owners — 2026
Regional layer (Andalusia — Decreto 28/2016):
- Confirm the property holds valid occupancy documentation (LPO or equivalent)
- Confirm the home meets all technical requirements: ventilation, window darkening, heating/cooling by season marketed, first aid kit, complaints forms, tourist information
- If the property is in an apartment building, verify whether 3/5 community approval applies to your situation and document accordingly
- If ownership has changed, complete the cambio de titularidad in the Registro de Turismo de Andalucía
National layer (Spain — RD 1312/2024):
- Obtain your NRUA through the Ventanilla Única Digital de Arrendamientos (Colegio de Registradores) if listing on Airbnb, Booking.com or any transactional platform
- Display the NRUA in all platform listings
- File the annual modelo informativo at your Registro de la Propiedad each February, covering the previous year’s activity — even if there was none
- If you missed the February 2026 filing, take urgent advice from a gestor or lawyer
Interior Ministry layer (Spain — RD 933/2021):
- Register your property on SES.HOSPEDAJES at sede.mir.gob.es
- Submit each guest’s parte de viajeros within 24 hours of check-in
- Ensure your system captures all 21 required data fields, including full address and family relationship between guests
Tax:
- Align tax reporting with AEAT’s IRNR guidance if you are non-resident
- Retain documentation of all deductible expenses (for EU/EEA residents)
FAQ about Tourist Rental Licences in Andalusia (2026)
What is a tourist licence in Andalusia, Spain?
A tourist licence in Andalusia — officially called a Vivienda con Fines Turísticos (VFT) — is the legal registration that allows you to rent your property to holidaymakers for short stays of up to two months. Without it, advertising your home on platforms like Airbnb or Booking.com is illegal.
Technically it is not a traditional licence but a declaración responsable — a responsible declaration you submit to the Registro de Turismo de Andalucía (RTA), confirming that your property meets all legal requirements under Decreto 28/2016. Once accepted, you receive an official VFT registration number in the format VFT/MA/12345 (the two middle letters identify the province — MA for Málaga, GR for Granada, and so on). This number must appear in all your rental listings.
Since July 2025, a second registration has also become mandatory: the national NRUA (Número de Registro Único de Arrendamiento), issued through the Registro de la Propiedad. You need both numbers to legally advertise on major booking platforms. See the full article sections above for details on each.
What are the main tourist licence requirements in Spain for Andalusia?
To register a property as a VFT in Andalusia, it must meet all of the following requirements under Decreto 28/2016:
Valid occupancy documentation — typically a First Occupation Licence (Licencia de Primera Ocupación/LPO), or an equivalent habitability certificate for older properties
Compliance with local planning rules — the property must be on residential land and legally built
Direct ventilation in all rooms, and a system for darkening windows (blinds, shutters or equivalent)
Air conditioning if the property is marketed for the period May to September
Heating if the property is marketed for October to April
Fully furnished and equipped for immediate use — furniture, bedding, towels, kitchen utensils and appliances must all be provided
First aid kit on the premises
Official complaints forms (hoja de quejas y reclamaciones) available to guests
Tourist information about the local area, emergency contacts and house rules provided to guests
If your property is in an apartment block, you may also need express approval from the community of owners — a 3/5 majority vote — before you can start renting. This rule has applied to new registrations since 3 April 2025.
Additionally, since July 2025 you must also obtain a national NRUA number before listing on Airbnb, Booking.com or any platform that handles online bookings and payments.
How much does a tourist licence cost in Andalusia, Spain?
Getting a tourist rental licence in Andalusia involves two separate registrations, each with its own cost:
VFT registration with the Registro de Turismo de Andalucía (RTA) — free. The responsible declaration process itself has no administrative fee. Any costs you incur are for preparing documents, appointing an architect if required, or using a gestor to handle the process.
NRUA registration with the Registro de la Propiedad — approximately €27–32 per property. This is the national registration number required since July 2025 for advertising on transactional platforms. The fee is paid to the Registro de la Propiedad (Land Registry). Some gestoría services charge an additional handling fee of around €70–100 to manage the application on your behalf.
Annual modelo informativo filing — approximately €32. Once you hold an NRUA, you must file an annual activity report at the Registro de la Propiedad each February. This is a fixed registry fee.
The main costs most owners face are indirect: preparing or obtaining occupancy documentation, appointing an architect to verify habitability if the LPO is missing, and professional gestoría fees for handling the application. These vary widely depending on the property and your location in Andalusia.
What documents must a property have to get a tourist licence in Andalusia?
The most important document is proof that the property is legally authorised for residential use. In practice, this means one of the following:
Licencia de Primera Ocupación (LPO) — the First Occupation Licence issued by the local Ayuntamiento. This is the standard document for most urban properties built after the 1990s.
Cédula de Habitabilidad — a habitability certificate, accepted for older properties in some municipalities.
Architect’s report on habitability — if neither of the above exists, many owners commission an architect (técnico competente) to certify that the property meets current habitability and safety standards. This is then submitted with the registration application.
Beyond occupancy documentation, you will also need:
The property’s catastral reference (referencia catastral)
The CRU (Código Registral Único) — a unique registry code, needed specifically for the national NRUA application
Proof of ownership (nota simple or escritura)
Your NIE or DNI as the owner
If the property is in a community of owners and the 3/5 consent rule applies, you will also need documented evidence of the community vote.
How do you get a tourist licence in Andalusia, Spain?
Getting fully licenced in Andalusia in 2026 involves three separate steps across two registrations:
Step 1 — Register with the Registro de Turismo de Andalucía (regional VFT registration)
Confirm your property meets all the technical requirements under Decreto 28/2016 (see the requirements question above)
Obtain valid occupancy documentation (LPO or equivalent)
Submit the declaración responsable electronically through the Junta de Andalucía’s portal, or in person at the nearest Oficina de Turismo. You will need a digital certificate or Cl@ve to submit online
Your registration is processed and you receive your VFT number — format: VFT/MA/12345. This number must go into all your listings immediately
Step 2 — Obtain your NRUA (national registration number, mandatory since July 2025)
Go to the Ventanilla Única Digital de Arrendamientos via the Colegio de Registradores website (registradores.org) or the Ministry of Housing portal (mivau.gob.es)
Authenticate with your digital certificate, DNIe or Cl@ve
Complete the application form with your catastral reference and CRU
A provisional NRUA is issued immediately; it becomes definitive after the registrar’s review. The fee is approximately €27–32
Add this number to all platform listings alongside your VFT number
Note: the Registro de la Propiedad will not issue an NRUA if you do not already hold a valid regional VFT registration. Always complete Step 1 first.
Step 3 — Register on SES.HOSPEDAJES (mandatory for all tourist accommodation)
Go to sede.mir.gob.es and register your property on the Interior Ministry’s platform
Submit each guest’s data within 24 hours of check-in — this is now a legal requirement under RD 933/2021
Many owners in Andalusia use a gestor or abogado to handle Steps 1 and 2, especially if the occupancy documentation needs work. If you’d like guidance specific to the Axarquía region or Costa del Sol, get in touch with us.
How long does a tourist licence last in Andalusia, Spain?
The Andalusian VFT registration itself does not expire. Once registered with the Registro de Turismo de Andalucía, your licence remains valid indefinitely — provided your property continues to meet all requirements under Decreto 28/2016 and your registration details are kept up to date.
However, there is now an ongoing annual obligation tied to the national NRUA. Each February, owners with an NRUA must file a modelo informativo at their Registro de la Propiedad, covering the previous year’s rental activity. Failing to file — even if the property had no bookings — risks revocation of the NRUA, which would force all platforms to remove your listings.
The main situations in which a VFT registration can lapse or be cancelled:
The property no longer meets the technical requirements (for example, the occupancy licence is challenged)
The owner voluntarily cancels the registration
The change of titleholder process is not completed after a sale
The annual NRUA modelo informativo is not filed and the NRUA is revoked
Andalusian tourism authorities open sanctioning proceedings for non-compliance
In short: your regional VFT does not have a renewal date, but maintaining it requires ongoing compliance — and from 2026, the annual February NRUA filing is an additional obligation you cannot overlook.
How do you check a tourist licence in Andalusia, Spain?
You can verify whether any property holds a valid VFT registration using the Junta de Andalucía’s official public search tool, OPEN RTA (Open Registro de Turismo de Andalucía):
OPEN RTA — Buscador de Establecimientos y Servicios Turísticos
You can search in several ways:
By activity type — select Vivienda con fines turísticos, then filter by province and municipality and click Buscar
By registration number — if you already have the VFT number, enter it directly for an instant result
By property address — enter the street name only, without “Calle” or similar prefixes
By commercial name — if the property is advertised under a trading name
Click the magnifying glass icon next to any result to see the full registration record.
The registration number follows the format VFT/MA/12345 or VUT/MA/12345 — both abbreviations appear depending on when and where the property was registered. The two middle letters identify the province (MA for Málaga, GR for Granada, SE for Seville, and so on), and the final number is the unique identifier.
As a buyer, seller or agent, this tool lets you confirm before a transaction whether a property’s registration is active and in whose name it sits. If a listing displays a VFT number, you can verify it here in seconds. If no result appears, the property is not registered — and you should never assume a registration exists simply because a number appears on a listing.
For the national NRUA number, verification is handled separately through the Colegio de Registradores at registradores.org.
Does a tourist licence transfer when a property is sold?
Yes — the VFT registration stays with the property, not the person. It does not automatically cancel when ownership changes. However, the new owner must formally notify the change of titleholder (cambio de titularidad) through the Registro de Turismo de Andalucía. Until this is done, the registration technically still shows the previous owner’s name.
The new owner should also verify whether the NRUA needs to be updated or reissued in their name, as this national number is linked to the registered owner at the time of application.
From a buyer’s perspective, purchasing a property with an active VFT registration is valuable — but always verify the registration through the official search tool before relying on it, and confirm with your solicitor that the cambio de titularidad will be included in the handover process.
Can the community of owners block my tourist rental?
For properties in apartment buildings or urbanisations under horizontal property law, yes — since 3 April 2025, communities of owners can require express approval before any new tourist rental activity begins. The threshold is a vote by 3/5 of owners representing 3/5 of participation quotas.
However, there is an important protection for owners: a Supreme Court ruling in 2024 (STS 1032/2024) confirmed that this prohibition must be stated clearly and expressly in the community statutes. A general reference to “residential use only” or a broad exclusion of commercial activity is not, by itself, enough to legally block tourist rentals. If you have been told your building statutes prohibit holiday letting, it is worth having a Spanish lawyer review the exact wording — many restrictions that appear absolute are not legally enforceable.
This rule generally applies to new activity. Established, legally registered VFTs that were operating before April 2025 are generally treated as non-retroactive, though documentation of the registration date matters.
What happens if I rent without a tourist licence in Andalusia?
Renting to tourists without a valid VFT registration is illegal under Andalusian tourism law, and the consequences are serious:
Platform removal: Airbnb, Booking.com and other major platforms are required to verify registration numbers and remove listings that do not display a valid VFT and NRUA. This can happen without warning
Administrative fines: the Junta de Andalucía can open sanctioning proceedings. Fines vary by severity but can reach significant amounts — in serious cases across Spain, fines of €600,000 have been issued
Further enforcement: in serious or repeat cases, authorities can impose additional administrative measures beyond financial penalties
With data-sharing now active between platforms, the Ventanilla Única Digital and tax authorities, unregistered properties are increasingly easy to identify. Enforcement is intensifying in 2026.
Do I need to register my guests with the police?
Yes – guest registration is mandatory for all tourist accommodation in Spain, and the system changed significantly at the end of 2024.
Since 2 December 2024, all tourist rental operators in Andalusia must register guests through SES.HOSPEDAJES, the Interior Ministry’s digital platform, replacing the old Hospederías and WebPol/E-HOTEL systems that no longer function.
Guest data must be submitted within 24 hours of check-in. The system now requires up to 21 data fields per guest, including full home address and family relationship between co-travelling guests. Register your property at sede.mir.gob.es. You need a digital certificate, DNIe or Cl@ve to access the platform.
What tax do I pay on tourist rental income as a non-resident?
This depends on where you are tax resident:
EU and EEA residents (including Iceland and Norway): 19% on net income. Expenses directly linked to the rental — cleaning, community fees, IBI property tax, insurance, utilities and maintenance — are deductible in proportion to the number of days the property was actually rented, provided they are properly documented
Non-EU/EEA residents: 24% on gross income, with no expense deductions permitted under current IRNR rules
Tax reporting to the AEAT is separate from your VFT registration, your NRUA, and your annual modelo informativo filing. All four obligations run independently. Always confirm your specific situation with a qualified Spanish tax adviser.
This article is updated to April 2026. Legal requirements change regularly — always verify current obligations with a qualified Spanish solicitor or gestor before making decisions about your property. For Andalusia-specific VFT guidance, contact Real Estate Andalusia.
