Holiday Rental Licences in Marbella and Andalucía: The Rules In 2026

Holiday lets are a big part of why people buy on Costa Del Sol — a way to cover costs and enjoy the home when you're here. They're also increasingly regulated. If you're buying with rental income in mind, check these rules before you buy, not after.

Registration with the Junta de Andalucía

In Andalucía, a home let to tourists is a vivienda de uso turístico (VUT, sometimes still called a VFT). Before you can advertise it — on your own site or on platforms — it must be registered in the Registro de Turismo de Andalucía through a declaración responsable (a sworn declaration that it meets the rules). The registration number must appear in every advert.

The Standards under Decree 31/2024

Andalucía tightened its rules in February 2024. The main requirements include:

• At least 14 m² of built area per guest, with a minimum of 25 m² for the home.
• Two bathrooms for more than five guests, and three for more than eight.
• Air conditioning in bedrooms and living areas if you let between May and August, and heating if you let between December and March.
• Furnished and equipped for immediate use, with information for guests and a complaints procedure.

The decree also allows town halls to set proportionate limits on tourist lets by building, street or zone, using published, objective criteria.

Your Community of Owners Now Has a Say

Since 3 April 2025, a change to Spain's Horizontal Property Law means that starting a new holiday let in a building with a community of owners needs the community's express approval by three-fifths of the owners, who must also hold three-fifths of the ownership shares. Apartments already registered before then aren't affected, but communities can still vote on things like higher fees for tourist lets.

Marbella, Estepona and Neighbouring Towns

• Marbella hasn't suspended new tourist-rental registrations as of September 2026. In 2025 the town hall announced plans for a municipal register of tourist homes and limits on converting shops into holiday lets; check the current position before you buy.
• Málaga city has paused new registrations in much of the city, and Manilva has reportedly introduced a temporary pause too.
• Estepona and Benahavís hadn't introduced restrictions at the time of writing — but rules are moving quickly across the coast.

What about the National Rental Register?

In July 2025 Spain introduced a national registration number for short-term lets, which platforms had to display. In May 2026 the Supreme Court annulled that national register. The Andalusian tourism registration is unaffected and remains compulsory.

Tax on your Rental Income

• Spanish residents declare rental income in their annual income-tax return.
• Non-residents file non-resident income tax (form 210): 19% for EU/EEA residents, who can deduct expenses, and 24% for others, currently on the gross income. The deduction question for non-EU owners is before the Supreme Court, so this may change.
• Guest registration: you must record guests' details and report them to the authorities.

Long-term Lets: The Simpler Alternative

Letting to a long-term tenant avoids tourist registration altogether. Residential leases follow the Urban Leases Act: the tenant can extend year by year up to five years (seven if the landlord is a company), and the legal deposit is one month's rent. In Andalucía, leases signed since 24 January 2026 no longer need that deposit lodged with the regional housing agency. Many owners find it a calmer way to cover costs — and our team can manage it for you.