In June 2026, the People's Party Municipal Group in Málaga City Council submitted a motion calling on the Spanish central Government to reform legislation so that municipalities may voluntarily introduce a tourist tax on overnight stays in Tourist Use Properties (VUT).

Why it cannot be applied yet

Current legislation prevents local councils from creating taxes not expressly provided for in a national act. The motion asks for urgent amendment of the Local Tax Regulation Act (Royal Legislative Decree 2/2004), which is the legal obstacle preventing immediate implementation.

Steps required

• Approval of the motion at the full council session.
• Amendment of the Local Tax Act by the central Government.
• Possible regional transposition.
• Final municipal deliberation and approval.

Current situation in Andalusia

As of August 2026, no Andalusian municipality has introduced a generalised accommodation tax. Nerja and the Axarquía are not affected and have no tourist tax under formal consideration.