Operational alert
Tourist tax Málaga — PP motion requests national legal reform
The People's Party Municipal Group in Málaga City Council has submitted a motion asking the central Government to reform the Local Tax Act and allow municipalities to voluntarily introduce a tourist tax on overnight stays in VUTs. Not current legislation. Nerja and the Axarquía are not affected.
Published 26 Jun 2026
Source: Motion by PP Municipal Group — Málaga City Council (June 2026): tourist tax on VUTs
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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.