Regulatory updates
What has changed
Legal changes, procedural updates and deadline alerts that affect property owners in Andalusia.
Draft Royal Decree-law on Housing July 2026 — 21% VAT on VUTs and regulation of seasonal rentals
High
The Government approved on 30 June 2026 a Royal Decree-law with measures directly impacting VUTs: 21% VAT on short-stay tourist rentals in municipalities with more than 10,000 inhabitants (Nerja included), and restrictive regulation of seasonal rentals. Postponed to September due to insufficient parliamentary support. No legal effect until ratified by Congress. Immediate precedent: previous Royal Decree-law 8/2026 lapsed in April for lack of votes.
VUT — Energy sustainability and waste management obligations: what is checked during an inspection
Low
VUTs in Andalusia are required to inform guests about measures taken to reduce energy consumption and manage waste correctly. Not a formal certification: it is sufficient to demonstrate reasonable measures during an inspection. The forthcoming Sustainable Tourism Act will strengthen this requirement.
Tourist tax Málaga — PP motion requests national legal reform
Low
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.
Andalusian Sustainable Tourism Act — bill lapsed at end of the 12th Legislature on 24 March 2026
High
The Draft Andalusian Sustainable Tourism Act (parliamentary file 12-25/PL-000015) lapsed on 24 March 2026 at the end of the 12th Legislature of the Andalusian Parliament, 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. Note: this content was verified on 2 September 2026.