Navigating the world of holiday rentals in Southern Spain has reached a turning point. As of 2026, the regulatory landscape in Andalusia has shifted towards greater professionalisation, transparency, and, most importantly, legal certainty for property owners.
Whether you are a seasoned investor or a new homeowner on the Costa del Sol, this guide breaks down everything you need to know about securing and maintaining a tourist rental licence this year.
1. The big update: what happens to a VFT when the property is sold
In Andalusia, a home that is already registered as a VFT does not automatically lose its registration when the property is sold. The key requirement is that the new owner or operator must notify the change of titleholder (“cambio de titularidad”) through the tourism registry process.
What this means in practice:
Operational continuity: continuity depends on staying compliant with the requirements of Decree 28/2016 and keeping the registry information up to date.
For buyers: if you buy a property that is already registered, you can usually continue operating it once the change of titleholder has been correctly processed.
For sellers: a correctly registered VFT can be attractive to buyers, but the buyer must still update the registry details.
2. Understanding the two-layer system in 2026: Andalusia plus Spain
BBy 2026, owners typically deal with two layers of compliance.
Andalusia: VFT registration (Registro de Turismo de Andalucía)
Andalusia regulates “viviendas con fines turísticos” through Decreto 28/2016. This is where the VFT registration and the operating requirements sit.
Spain: the national register and digital single window (from 1 July 2025)
Spain created a national framework through Real Decreto 1312/2024, establishing the Ventanilla Única Digital de Arrendamientos and a unified process for short-term rental registration. The decree sets the system’s application from 1 July 2025.
The decree also sets an annual reporting obligation:
The Ministry has published information on the order approving this annual information model under Article 10.4 of RD 1312/2024.
For the covered short-term rental categories, a “modelo informativo” must be submitted every 12 months.
3. Community consent in apartment buildings: the 3/5 rule
If your property is in a building under horizontal property (comunidad de propietarios), community consent is now central for new tourist rental activity.
From 3 April 2025, the national change requires express approval by the community to start tourist rental activity, with a majority of three-fifths (3/5) of owners and 3/5 of participation quotas.
In practice:
Existing legal activity: this rule is generally treated as non-retroactive for uses already established before the reform, but the dates and documentation matter.
New tourist rentals: you may need community approval before you start, depending on your building and the timing of the activity.
4. Technical and operating standards in Andalusia
Most compliance issues come down to whether the home meets the operating requirements under Decreto 28/2016.
Key requirements include:
- The property must comply with municipal planning rules and have the relevant occupancy documentation, which is used to determine capacity.
- Rooms must have direct ventilation to the outside and a system for darkening windows (with limited exceptions for protected buildings).
- Cooling is required if the property is marketed for May to September, and heating is required if marketed for October to April (with limited exceptions for protected buildings).
- A first aid kit, tourist information, and official complaints forms must be available to guests.
Decree 28/2016 defines the VFT regime as stays of two months or less with the same guest. Longer stays fall outside the decree’s scope.
5. Guest registration requirements
Guest registration must follow the national traveller registration system referenced in Andalusia’s tourism rules.
Spain’s Interior guidance states that the entry form must be signed by people over 14 years old.
6. Tax obligations for 2026 (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:
Deductibility of expenses depends on residency status and the conditions set out in the IRNR framework.
The general rate shown is 19% for EU/EEA residents (including Iceland and Norway) and 24% for other non-residents.
Summary Checklist for Owners
- Confirm the home meets Decree 28/2016 requirements (ventilation, darkening, heating or cooling by season marketed, guest equipment and information).
- If the home is in an apartment building, check whether 3/5 community approval is required for your situation.
- Ensure compliance with the national system under RD 1312/2024, including the annual “modelo informativo”.
- If you buy a registered VFT, notify the change of titleholder correctly.
- Align tax reporting with AEAT’s IRNR guidance if you are non-resident.
FAQ about Tourist Rental Licences
Does my VFT remain valid if I buy a property that is already registered?
A change of ownership does not automatically remove the VFT registration, but you should complete the change of titleholder process and remain compliant with Decree 28/2016.
Can the Community of Owners stop me from starting a tourist rental?
For buildings under horizontal property, from 3 April 2025 the community can require express approval to start tourist rental activity, with a 3/5 majority of owners and quotas.
What is the national short-term rental register?
It is the system created by Real Decreto 1312/2024, linked to the Ventanilla Única Digital de Arrendamientos, with an annual information reporting obligation for the covered categories.
Do I need heating and air conditioning?
Decree 28/2016 requires fixed cooling if you market the home for May to September and heating if you market it for October to April, with limited exceptions for protected buildings.
What counts as a “tourist rental” in Andalusia?
Under Decree 28/2016, the VFT regime covers stays of two months or less with the same guest. Longer stays fall outside that scope.
What tax rate will I pay as a non-resident?
AEAT’s guidance shows 19% for EU/EEA residents (including Iceland and Norway) and 24% for other non-residents, with different deduction treatment depending on residency status.
Do I need a First Occupation Licence (LPO) to get a tourist rental licence?
Not always, but you do need valid occupancy documentation.
To register a property as a tourist rental in Andalusia, the dwelling must comply with urban planning regulations and have legally valid documentation confirming it is suitable for residential use. For many urban properties, this is a First Occupation Licence (LPO), but older homes may rely on other recognised occupancy or habitability documents.
If a property does not have an LPO or equivalent documentation, it is common for owners to appoint an architect to verify that the dwelling meets current habitability and safety standards before applying for registration.
Am I required to register my guests with the police?
Yes. Guest registration is mandatory in Spain.
Owners and operators of tourist accommodation in Andalusia must collect official identification details from guests and submit them through the authorised police or Civil Guard registration system, in line with national traveller registration rules.
The requirement applies to guests aged 14 and over, who must be recorded on the official entry form. Failure to comply with guest registration obligations can lead to administrative sanctions and fines.
Can I deduct expenses like cleaning and community fees from my taxes?
If you are a non-resident tax payer living in the EU or EEA (including Iceland and Norway), Spanish tax rules allow you to deduct expenses directly related to the rental activity, calculated proportionally to the number of days the property was actually rented.
Deductible expenses may include costs such as cleaning, laundry, community fees, IBI (property tax), insurance, utilities, and ordinary maintenance, provided they are properly documented and linked to generating rental income.
If you are a non-EU non-resident, Spanish non-resident income tax is generally charged on gross rental income, and expenses are not deductible under the current IRNR rules applied by the Spanish Tax Agency.
Tax treatment depends on individual circumstances. Owners should confirm their specific tax obligations with a qualified tax adviser.
What happens if I advertise my property without a valid registration number?
Advertising a tourist rental in Andalusia without a valid registration in the Andalusian Tourism Register, or without displaying the required registration details in listings, is considered a breach of tourism regulations.
In practice, online platforms such as Airbnb or Booking.com may remove or suspend listings that do not show valid registration information. In addition, Andalusian tourism authorities can initiate sanctioning proceedings for illegal activity, which may result in financial penalties and, in serious cases, further administrative measures.
To avoid enforcement action, registration details must be correctly obtained and displayed in all advertisements.
