Tourist rental rules in Andalusia

Following STS 620/2026, digital platforms have updated their systems: they no longer require or verify the national NRA, only the regional tourism register code. In Andalusia, the VUT/MA/XXXXX code is the only identifier that must appear on Airbnb, Booking and Vrbo listings. Platforms are required to transmit monthly activity data to the authorities, using the regional code as reference.

The Draft Andalusian Sustainable Tourism Act (parliamentary file 12-25/PL-000015) lapsed on 24 March 2026 at the end of the 12th Legislature, without having been approved. The act never entered into force. No new obligations for VUTs arise from this draft. The applicable VUT framework remains: Act 13/2011 Decree 28/2016 + Decree 31/2024 + Decree-law 1/2025.

From 1 February 2024, the specific reporting obligation on the transfer of use of tourist-purpose dwellings under Form 179 was integrated into the new DAC7 information reporting regime. Platform operators required to report information submit Form 238, which covers, among other relevant activities, the rental or temporary transfer of immovable property. Property owners or sellers do not submit Form 238 merely because they use a platform.

Decree-law 1/2025, in force since 4 March 2025, strengthens urban planning coordination between the Junta and local councils regarding VUTs. It allows municipalities to suspend new licences in high-pressure areas and raises the penalty framework. Since it came into force, the Junta has cancelled nearly 10,600 VUTs for urban planning or tourism non-compliance.

Decree 31/2024 introduced in Andalusia the figure of the Empresa Explotadora (VUT operating company): a natural or legal person who professionally manages one or more VUTs on behalf of the owner. The operating company must register in the Andalusian Tourism Register, is responsible for compliance with all regulatory requirements and must display its registration code on all advertising, alongside the code of each VUT it manages. This figure is equivalent to the "operator" role in AML.

Non-resident property owners in Spain who receive income from tourist rentals are subject to IRNR (19% on net income for EU/EEA residents, as a general indication — consult a tax adviser). The quarterly return is filed using Form 210. Since 2024, platforms report income to the AEAT using Form 238 (DAC7), which replaced Form 179.

Property owners who are tax residents in Spain and receive income from tourist rentals (VUT) declare it in their personal income tax (IRPF) as property capital income. Unlike stable residential rental, VUT income does not benefit from the 60% reduction. Platforms automatically report income to the AEAT using Form 179.

Law 5/2025, of 16 December, establishes and updates the general legislative framework for housing in Andalusia. It regulates, among other matters, housing planning and its coordination with urban planning, protected housing, rehabilitation, real-estate intermediation and the enforcement regime. For VUT operators, the most relevant provision is the prohibition on using protected dwellings for tourist or temporary accommodation purposes, either wholly or by room.

VUTs are properties rented to tourists for short stays (up to 31 days) in Andalusia. Decree 31/2024 updated requirements, changed the name (from VFT to VUT) and introduced the Empresa Explotadora figure. From 3 April 2025, new VUTs in buildings under horizontal property regime require approval by 3/5 of the owners.

From 3 April 2025, registering a new VUT in Andalusia in a building under horizontal property regime requires documented approval by 3/5 of the owners and participation shares. VUTs already registered before 3 April 2025 are retrospectively exempt and do not need to obtain this resolution. Without the resolution, the Junta may cancel the registration ex officio.

Article 17.12 of the Horizontal Property Act allows owners' communities to prohibit, restrict or impose a surcharge of up to 20% on common expenses for tourist use properties, provided a 3/5 majority of owners and shares is reached. The same provision expressly states that these resolutions shall have no retroactive effect. SAP MA 902/2025 and SAP SE 3163/2025 confirmed that the surcharge cannot be applied to owners who already held a tourist licence at the time the resolution was passed. Note: the Supreme Court has not yet established specific doctrine on this issue; case law among Provincial Courts is not uniform.

In August 2025, Málaga City Council approved a moratorium of up to three years on the granting of new VUT licences across the entire municipality, as part of an amendment to its General Urban Planning Plan (PGOU). No new VUT can be registered in the city of Málaga until August 2028. VUTs already registered before the moratorium may continue to operate normally. Nerja and the Axarquía are not affected.

As of August 2026, Nerja and the municipalities of the Axarquía have no active moratorium or municipal ordinance restricting or limiting new VUT registrations. The territory is open for new tourist licences, unlike Málaga city (moratorium until August 2028). New VUTs in Nerja and the Axarquía need only comply with standard Andalusian regional regulations.

Royal Decree 1312/2024 was partially annulled by five Supreme Court judgments (May–June 2026). The provisions on the Unique Register procedure and the obligation to register with the Land Registry to obtain the NRA/NRUA have been declared null and void. The Digital Single Window (VUDA) and platform data transmission obligations remain in force. In Andalusia, the VUT/MA/XXXXX code issued by the Andalusian Tourism Register is the applicable regional identifier.

VUT owners and managers who incurred costs related to the NRA (registration fee of €32.73 per property, management expenses, blocked listings, lost bookings) may claim damages from the State through a patrimonial liability claim. The deadline to submit the claim is one year from the publication of STS 620/2026 in the BOE: until 8 June 2027. The claim is submitted to the Ministry of Finance.

Regulation (EU) 2024/1028 establishes a harmonised framework for the collection and sharing of data on short-term tourist rentals across the EU. Applicable from 20 May 2026. It imposes obligations directly on digital platforms (Airbnb, Booking, Vrbo), not on property owners. Following the annulment of the national NRA (STS 620/2026), each region's tourism register (in Andalusia, the VUT/MA/XXXXX code) is the valid registration procedure under this regulation.

SES.HOSPEDAJES is the Spanish Ministry of the Interior platform for mandatory traveller data reporting. Mandatory since 2 December 2024 for all VUTs (except the Basque Country and Catalonia). Data must be reported immediately and in any case within 24 hours of booking, cancellation or start of service. Data must be retained for 3 years. Penalties: €600 to €30,000.

The Supreme Court, in judgment no. 620/2026 of 19 May 2026, annulled the Unique Rental Register procedure (NRA/NRUA) established by Royal Decree 1312/2024, finding that the State lacked constitutional competence to create it. The judgment was published in the BOE on 8 June 2026, the date from which the one-year period to claim patrimonial liability against the State begins (until 8 June 2027). The Digital Single Window (VUDA) and platform data transmission obligations remain in force.

Practical guide for VUT owners in the Axarquía: the 7 compliance points in 2026, the order to resolve them and which professional to contact for each one.