Tourist Rentals in Spain 2026: Rules for Owners in Andalucía

By Mikael Hansen, Founder & Property Advisor, Plexo Properties · Updated 31 October 2026

Key facts: tourist rental rules in Andalucía, 2026

Checked 31 October 2026. Rules change often; confirm with the Junta de Andalucía and your town hall before you register.

What changed for tourist rentals in Spain since 2025?

Three changes landed in a short time. From 3 April 2025, a reform of the Ley de Propiedad Horizontal gave communities of owners a real say: a flat cannot start operating as a tourist rental unless three-fifths of the owners, who together hold three-fifths of the participation shares, vote in favour. From 1 July 2025, Real Decreto 1312/2024 required every short-term let advertised on a platform to carry a national registration number, the NRUA.

That national number did not last. In May 2026 the Supreme Court issued judgment 620/2026, which annulled the provisions creating the single national register because the State lacks competence over tourism, which belongs to the regions. The court kept other parts of the decree, including the digital one-stop shop through which platforms share data with the authorities. In practice this means the VUT number from the Junta de Andalucía is once again the number that platforms and inspectors look for.

Do you need a tourist licence for a holiday let in Andalucía?

Yes. Any home let to tourists for short stays through a platform, agency or your own website must be registered in the Registro de Turismo de Andalucía before you advertise it. The registration is a declaración responsable filed online with the Junta, and it gives you a VUT code, for example VUT/MA/12345, which must appear in every advert.

Since Decreto 31/2024 the requirements are stricter than they were. The home needs a valid licencia de ocupación (first occupation licence), a declaration that tourist use is compatible with local planning rules, and it must respect the occupancy limits per bedroom. Homes registered before the decree had six months to adapt. A false statement in the declaration can lead to the registration being cancelled.

Can the community of owners stop a tourist rental?

For new tourist rentals, yes. Since 3 April 2025 a flat in a building with a community of owners needs an express vote in favour, by the three-fifths majority described above, before it can be registered. The Junta now asks for the community’s minutes when you apply. The community can also set a higher contribution to community fees for tourist flats, up to 20% more.

The rule is not retroactive. A tourist rental that was already registered and operating before 3 April 2025 keeps running, provided it continues without interruption. Detached villas without a formal community of owners are not affected. If the community statutes already prohibit tourist lets, they must be changed before any new registration is possible.

What does this mean if you are buying a home to rent out?

Treat the tourist licence as part of the property, and check it before you sign anything. If the seller says the home is already registered, ask for the VUT number and confirm in the RTA that it is active. If the home is in a community of owners, read the minutes of the last general meetings for any vote on tourist rentals, and check the statutes.

Ask your lawyer to confirm three points before the private contract: that the home has a licencia de ocupación, that the area is not under a municipal pause on new registrations, and that the community has not banned tourist use. These checks take days, not weeks, and they protect the main reason you may be buying.

Rental income is taxable in Spain whatever kind of letting you do. Non-resident owners declare it on form 210. Plexo Properties does not manage holiday rentals, but we help buyers check a property’s rental position before they commit. Read our buyer guide for the Costa del Sol or get in touch if you are considering a purchase.

Frequently asked questions

Do I still need an NRUA number in 2026?

No. The Supreme Court annulled the national register in May 2026. You need the regional VUT registration from the Junta de Andalucía, and its number must appear on your listings.

Can my neighbours block my holiday rental?

For a new tourist rental in a building with a community of owners, yes: since 3 April 2025 you need a vote in favour by three-fifths of the owners. Rentals operating before that date are not affected.

Does a villa need community approval?

Not if it is a detached house without a formal community of owners. It still needs the VUT registration and a licencia de ocupación.

Can my town hall stop new tourist rentals?

Since Decreto-ley 1/2025, Andalusian councils can pause new registrations while they prepare local rules. Check with the town hall before buying with a rental plan.

Sources: Tribunal Supremo press release on judgment 620/2026; Real Decreto 1312/2024 (BOE). This article explains how the rules normally work and is not legal advice on a specific property. I am not a lawyer; for a binding answer, ask a Spanish lawyer.