The rules have changed three times in two years. A Supreme Court ruling, a reform of the Horizontal Property Act, a new Junta decree and a moratorium in Málaga city. If your holiday rental in the Axarquía has not had a compliance review recently, now is the time.
This guide does not replace a lawyer or a gestor. It identifies the points you need to review and tells you which professional resolves each one.
The 7 VUT compliance points in 2026
1. Registration in the Andalusian Tourism Register (RTA)
What you need: a valid VUT/MA/XXXXX code, obtained via a responsible declaration on the Junta de Andalucía electronic office.
Why it matters now: following the annulment of the national NRA (STS 620/2026), the regional VUT code is the only valid identifier for listing on Airbnb, Booking and Vrbo. Platforms verify this code before publishing and may remove listings within 48 hours if the code is invalid.
If you already have the code: check that it appears correctly on all your listings and that there is no reference to the old NRA.
If you do not have the code: Nerja and the Axarquía are open territory — no active moratorium. You can register now.
Professional: administrative gestor or direct submission through the electronic office.
2. Owners' community approval
What you need: if your property is in a building with an owners' community and the responsible declaration was submitted from 3 April 2025, you need the favourable vote of 3/5 of owners and participation shares.
If you registered the VUT before 3 April 2025: you are retrospectively exempt. You do not need to obtain this resolution.
If you still need the resolution: call an extraordinary general meeting. Without the resolution, the Junta may cancel your registration ex officio. Without a registration, you cannot legally advertise the property.
Professional: property manager (administrador de fincas) to convene and certify the meeting.
3. Technical and habitability requirements (Decree 31/2024)
What you need:
- First occupation licence or valid habitability certificate (cédula de habitabilidad).
- Cooling if operating in May, June, July or August.
- Heating if operating in December, January, February or March.
- Smoke detector, fire extinguisher and first-aid kit.
- Local tourist guide (digital format accepted).
- Selective waste separation facilities.
- Official complaints forms displayed visibly.
Why it matters now: the transitional periods of Decree 31/2024 expired in February 2025. Inspections verify these requirements and their absence may lead to cancellation of the registration.
Professional: authorised installer for climate control; architect or quantity surveyor for habitability certificate if not up to date.
4. Your municipality's urban planning rules
What you need: verify that tourist use is compatible with your municipality's General Urban Planning Plan (PGOU). In Nerja and the Axarquía there are no active restrictions. In Málaga city, new VUTs cannot be registered until August 2028.
How to verify: consult your municipality's PGOU or request an urban planning certificate at the town hall. The Junta also issues an automatic warning if it detects incompatibility at the time of registration.
Professional: architect or urban planning lawyer for doubtful cases; town hall for a prior consultation.
5. National NRA and SES.HOSPEDAJES
NRA (national Unique Register): annulled by STS 620/2026. Not required or enforceable. If you paid the €32.73 fee, you may claim a refund from the State until 8 June 2027.
SES.HOSPEDAJES: mandatory since 2 December 2024. You must report each traveller's data within a maximum of 24 hours of check-in. Penalties: €600 to €30,000. Check that you have active access to the platform and that the reporting process is working correctly.
Professional: your property management software or gestor for SES.HOSPEDAJES integration.
6. Tax points to review with your gestor
If you are a non-resident for tax purposes in Spain: you are subject to IRNR (19% on net income for EU/EEA residents). Quarterly return using Form 210. Platforms report your income to the AEAT via Form 179: it cannot be concealed.
If you are a tax resident in Spain: VUT income is taxed in the IRPF as property capital income. It does not benefit from the 60% reduction applicable to stable residential rentals.
Pending resolution in September 2026: the draft Royal Decree-law on housing includes 21% VAT on VUTs in municipalities with more than 10,000 inhabitants — Nerja included. Consult your gestor before Congress votes in September.
Professional: tax gestor or adviser specialising in tourist rentals.
7. Energy sustainability and waste management
What you need: inform guests about the energy-saving and waste management measures adopted in the property. This is not a formal certification.
How to comply: include in the welcome guide the nearest recycling points, thermostat instructions and the energy-saving measures in place. Keep this documentation as evidence for inspections.
Professional: no specific professional required. Your own documentation is sufficient.
In what order to act
If you are starting from scratch or have doubts about your current situation, this is the recommended order:
- Verify your RTA registration — without a VUT code you cannot legally advertise.
- Verify the community resolution — if you need it and do not have it, this is the most immediate risk of ex officio cancellation.
- Review the technical requirements — the transitional periods have already expired.
- Activate SES.HOSPEDAJES — if not active, you have been accumulating potential penalties since December 2024.
- Regularise your tax position — consult your gestor before September regarding the VAT issue.
- Urban planning compatibility — usually the most stable point, but verify if in doubt.
- Sustainability — the least urgent, but do not overlook it before the next inspection.
Specific situation in the Axarquía (August 2026)
Nerja and the municipalities of the Axarquía have no active moratorium or ordinance restricting new VUT registrations. The territory is open. The only applicable restrictions are those of the standard Andalusian regional regulations described in this guide.
If your property is in Málaga city, the situation is different: an active moratorium until August 2028 prevents the registration of new VUTs.
Do you need a review of your specific case?
Andalusiamalaga.com offers a personalised VUT Compliance Report: a documentary analysis of your property's actual situation with a prioritised action plan. This is not legal or tax advice — for those matters we refer you to the appropriate professionals.