Tourism Rental Andalusia legislation (VUT)

Do you rent out a property in Andalusia on a short-term basis through promotional channels (such as Airbnb or Booking)? If so, you fall under the strict rules for Viviendas de Uso Turístico (VUT), recently tightened by Decreto 31/2024. You need a mandatory licence (RTA registration), the property must meet specific comfort requirements (including fixed air conditioning), and since 2024, municipalities and Co-owners Associations can block new licences.

What is 'Tourism Rental' according to Spanish Law?

Tourist rental (VUT) in Andalusia is defined as offering a property in a residential area for a fee, with the rental being promoted through tourism channels (online platforms, estate agents, travel agencies).

The core features are:

• Commercialisation: Using channels such as Airbnb, Booking.com, or your own rental website.

• Duration: Short-term stays (typically per day or week).

• Services: Hotel services (cleaning during stay, reception) or check-in services are offered.

Expert Insight: "Many owners confuse tourist rentals with seasonal rentals (LAU). The line is sharp: are you advertising online for short holidays? Then it's touristy. Are you renting for 3 months to a winter visitor with no tourism services? Then this falls under the general rent law.”

When does the law NOT apply?

• Free use: You lend the property to friends or family without payment.

• Long-term (>2 months): Rentals for longer periods (e.g. to overwinterers or digital nomads) are often covered by the Ley de Arrendamientos Urbanos (LAU), provided no tourism services are offered.

• Rural area: Dwellings in 'suelo rústico' are covered by specific legislation for Viviendas de Turismo Rural (VTAR), not under the standard early retirement rules.

• Complexes (Apartamentos Turísticos): When you operate 3 or more units in the same building, the stricter rules for tourist apartment complexes apply.

Key Changes: The New Decree 31/2024

In February 2024, the Junta de Andalucía tightened rules to limit the proliferation of holiday homes and nuisances. These are the four crucial changes which every owner should know:

1. Power to the Municipality: Municipalities are now allowed to impose restrictions on the number of VUTs based on urban planning reasons. Always check with the Ayuntamiento Whether new licences are still being issued in your district.

2. Veto by Neighbours: The Association of Co-Owners (Comunidad de Propietarios) must come up with a 3/5th majority decide to allow new tourist rentals in the building.

3. One responsible operator: There should be a single responsible entity ('empresa explotadora') for administration towards the government, even if management is outsourced.

4. 24-hour accessibility: You (or your administrator) should be available by phone 24 hours a day for incidents.

Physical House Requirements (Comfort & Safety)

To obtain and keep a licence, your home must meet strict quality requirements. This is strictly monitored by the inspectorate.

1. Climate control (Crucial)

• May to August: Fixed air-conditioning (cooling) is mandatory in all bedrooms and the living room. Fans no longer suffice.

• September to April: Heating is mandatory in all living areas and bedrooms.

2. Equipment & Capacity

• Maximum capacity: Maximum 15 people per property (if size allows) and maximum 4 people per room.

• Size: Minimum 14 m² per person (guideline).

• Furniture: Fully equipped kitchen, plenty of cutlery/crockery, bedding and cupboards.

• Blackout: All windows should have shutters or blackout curtains.

3. Security & Information

• First aid kit: A first-aid kit must be present.

• Tourism Info: Physical or digital guide with info on the region, medical services, transport, shops and restaurants.

• Complaints book: The official 'Hojas de Quejas y Reclamaciones' must be available and clearly marked.

• Cleaning: The property must be professionally cleaned before every check-in.

Administrative Obligations & Registration

Ignoring the administrative mill is the quickest route to high fines.

Step 1: Registration (RTA)

You must have a Declaración Responsable submit to the Registro de Turismo de Andalucía.

• You hereby declare that the property meets all the requirements of Decree 31/2024.

• Note: Since 2024, you often also need to submit an urban development certificate from the municipality (declaration of compatibility).

• After registration, you will receive a code (VFT/XX/00000). This code must in every ad.

Step 2: The rental contract & guestbook

With every booking, you are required to:

1. A contract to be signed with the tenant (stating RTA number, price, check-in/out).

2. Record identity details of all guests over 16 years old.

3. This data within 24 hours pass on to the Guardia Civil or Policía Nacional (Hospederías system).

4. Keep the guest register for 3 years.

Step 3: Financial Transparency

• Price list: Must be available in the property. Prices are "all-in" (incl. water, electricity, cleaning on arrival, bed linen).

• Cancellation & Guarantee: Unless otherwise agreed, you may require a maximum 30% deposit. If cancelled >10 days before arrival, you may keep 50% of the deposit; <10 days you may keep everything.

Taxation: paying taxes

Even as a non-resident, you are liable to tax in Spain on rental income.

• Model 210: As a non-resident, you need to file quarterly rental income returns.

• Deductible expenses: EU residents may deduct costs (water, electricity, IBI, mortgage interest, management fees) in proportion to the days rented.

• Data exchange: Platforms such as Airbnb automatically share your income with the Spanish tax authorities (Hacienda). Concealing income is guaranteed to lead to retrospective assessments.

Penalties and Fines

The Junta de Andalucía is cracking down on illegal rentals and nuisance.

Additional penalty: For serious infringements, your rental licence may be revoked or suspended (up to 3 years).

FAQ: Frequently asked questions about Renting in Andalusia

Can the community of owners ban my Airbnb?

Yes. The Comunidad must decide by a 3/5th majority to explicitly allow holiday rentals in the complex and can increase the common charges for landlords by up to 20%.

Is a sound meter mandatory?

The new 2024 decree gives municipalities the power to make noise meters ('sonómetros') compulsory as a condition of the licence, especially in areas of high nuisance. It is advisable to install this preventively.

Can I rent out rooms while living there myself?

Yes, but this falls under strict rules. If you are the owner and live there, and you rent out rooms, you still have to comply with the registration requirement. The new law makes a clear distinction between full house rental and room rental.

Do I need a "Licencia de Primera Ocupación"?

Yes. To register as a VUT, you basically need the Licencia de Ocupación (residence permit). Without this document, the municipality or registry will refuse your application.

About the author: Glenn Janssens is a lawyer specialising in Spanish real estate transactions and tax regulations. Since 2017, he has been helping Belgian and Dutch individuals and entrepreneurs to safely purchase and structure real estate in Spain. He guides files from A to Z: from due diligence, ownership and tax control to estate planning and optimisation for residents and non-residents. Thanks to his years of experience, hundreds of handled files and focus on transparent communication, Glenn makes complex Spanish legislation understandable and practically applicable for every property buyer.