Tourist Rental Andalusia 2025: Rules, License, and Taxes

Tourist rentals in Andalusia have become one of the main ways to make a property profitable on the Costa del Sol. However, it is not enough to publish an ad on platforms such as Airbnb or Booking: regional regulations require you to register the property, meet habitability requirements, and declare the income to the Tax Office. In this clear and practical guide, we explain what you need to offer a tourist rental in Andalusia in 2025, both legally and fiscally.

What is considered a tourist rental in Andalusia?

A tourist rental is when a furnished property is rented out for short periods (days or weeks) in exchange for payment, for vacation purposes, and advertised through tourist channels.

In Andalusia, it is considered a tourist rental when:

• The stay is less than 2 consecutive months.

• The property is advertised on platforms, agencies, or websites.

• The contract does not follow the long-term Urban Leases Law.

Therefore, if you purchase a villa in Marbella and rent it out to visitors for short periods, you must comply with regional regulations.

What license do I need to offer a holiday rental?

In Andalusia, the license is processed as a “Vivienda con Fines Turísticos” (VFT). It is mandatory for all owners who want to rent by days or weeks.

• The procedure is carried out before the Tourism Department of the Junta de Andalucía.

• Once approved, you will be assigned a unique registration number that must appear in all ads.

• Registration is free, although technical and documentary requirements are demanded.

How do you apply for the VFT registration number in Andalusia?

The procedure is simple and can be carried out online:

1. Access the Junta de Andalucía portal.

2. Fill in the responsible declaration for starting activity.

3. Provide documentation: property deed, cadastral reference, and owner’s details.

4. Receive the registration number (example: VFT/MA/01234).

This number must appear in all online and offline advertising. Failure to do so may result in financial penalties.

What requirements must the property meet?

The regulations require that the property intended for tourist rental meets minimum quality and safety standards:

• Air conditioning: cooling in summer and heating in winter.

• Furniture and equipment: in conditions for immediate use.

• First-aid kit.

• Complaints form available.

• Maximum occupancy: according to the occupancy license.

• Cleaning and maintenance between stays.

For properties located in homeowners’ associations, it is advisable to review the statutes, since some communities may limit or prohibit tourist rentals.

What tax obligations does a foreign owner have?

Income from tourist rentals must be declared, whether the owner is a resident or not.

• Non-residents (EU or non-EU): are taxed under the Non-Resident Income Tax (IRNR).

  • Residents in the EU, Iceland, or Norway: can deduct expenses related to the activity (maintenance, community fees, utilities).

  • Residents outside the EU: taxed on gross income.

• Tax rate: 19% for EU residents and 24% for non-EU residents.

• Declaration: quarterly using form 210.

In some cases, if the rental includes additional services (breakfast, daily cleaning), the Tax Office may consider it an economic activity, subject to VAT (21%) and additional accounting obligations.

What are the differences with long-term rentals?

Tourist rentals and long-term rentals follow different models, both legally and fiscally.

What penalties exist if I do not comply with the regulations?

The Junta de Andalucía carries out regular inspections and may impose penalties if irregularities are detected:

• Failure to register the property: fines from €2,000 up to €18,000.

• Advertising without registration number: penalties up to €2,000.

• Exceeding occupancy or failing requirements: intermediate penalties.

• Recurrence or serious breaches: fines that may exceed €150,000.

Complying with regulations not only avoids penalties, it also builds trust with guests and improves the property’s reputation.

Conclusion: how to rent safely and profitably in Andalusia

Tourist rental in Andalusia offers attractive returns, but requires compliance with clear regulations: registering the property, meeting minimum standards, and declaring income correctly. Doing it right will allow you to enjoy a steady income flow, protect your investment, and avoid fines.

In the end, the key is planning: combining proper legal and tax management with a marketing strategy adapted to your property on the Costa del Sol.

Frequently asked questions

Do I always need a license to rent by the day in Andalusia?
Yes, unless the stay is longer than 2 months.

What is the difference between VFT and occasional tourist rental?
VFT is permanent; occasional applies if you rent for less than 2 months a year.

Do I have to pay VAT on tourist rentals?
Only if you provide hotel-like services (breakfast, daily cleaning, etc.).

What happens if I do not declare tourist rental income?
The Tax Office may impose fines and demand back taxes with surcharges.

Can I deduct expenses if I am a non-EU resident?
No, only residents in the EU, Iceland, or Norway can deduct related expenses.