Short-term holiday rentals on the Costa del Sol: the 2026 legal framework

If you are buying on the Costa del Sol with any intention of renting the property short-term, the regulatory landscape shifted during 2026, and parts of the national picture are still settling. What has not changed is that the framework which actually governs owners in Andalucía is the regional tourist-rental regime, and that you must register a property before advertising or letting it. This guide explains, in general terms, what the 2026 rulings mean, what the Andalusian framework requires, why the community of owners is now a central factor, and the due diligence to complete before you buy. It is general information, not legal or tax advice — the rules in this area are complex and evolving, so verify the current position with the official registry and an independent professional before acting.

The 2026 Supreme Court rulings: what changed

During 2026, a series of Supreme Court (Tribunal Supremo) rulings annulled the state-level procedure that had created a single national register of short-term rentals, on the grounds that the central State lacked the competence to impose a national registry overlapping the existing regional systems, which fall to Spain’s Comunidades Autónomas. The annulment was partial rather than total: while the single national register was struck down, the single digital window (ventanilla digital única) and the associated framework for data exchange — including data-transmission duties connected to online platforms and to EU-level rules — were not annulled.

The practical takeaway for owners in Andalucía is that the regional tourist-rental framework was the governing regime before these rulings and remains the governing regime after them. What the rulings did was remove an additional national layer; the precise way the digital window and data-exchange obligations will operate in practice is still being clarified following the 2026 decisions. Because implementation is not yet fully settled, treat the national-level detail as a moving picture and rely on the regional registration requirement, which is unaffected.

The Andalusian framework: what governs you

Andalucía regulates short-term tourist rentals through its regional tourism registry, the Registro de Turismo de Andalucía, which predates and operates independently of the annulled national register. The current terminology is Vivienda de Uso Turístico (VUT); properties of this type were previously referred to as Vivienda con Fines Turísticos (VFT), the label changing with the update to the regional rules (Decreto 31/2024). Any owner wishing to let a home for tourist purposes must register it and obtain a registration number before advertising or accepting bookings.

The registration number must appear in the property’s advertisements, including listings on the major booking platforms. Platforms carry their own obligations regarding the display and handling of registration data, but these derive from the regional, national and EU framework and are among the areas being adjusted following the 2026 rulings — so the exact requirements on platforms should be treated as evolving rather than fixed.

Property requirements

To be registered as a tourist rental, a property must meet a range of requirements set by the Andalusian rules in force — covering matters such as habitability, equipment and furnishing, safety, the information provided to guests, and the maximum permitted capacity. The regime recognises both the letting of a complete dwelling and, under distinct conditions, the letting of individual rooms. Rather than rely on any fixed checklist — the detailed standards and capacity rules change and are easy to state incorrectly — confirm the specific requirements that apply to your property with the Registro de Turismo de Andalucía or an adviser before registering. Once registered, the property must continue to meet the applicable standards throughout the period it is let.

Registration process

Registration is handled electronically before the Registro de Turismo de Andalucía by means of a responsible declaration (declaración responsable), in which the owner declares that the applicable requirements are met and submits the supporting documentation. A key related step is confirming that the tourist use is compatible with the municipality’s planning rules for that location. Under the responsible-declaration model, the activity can generally proceed once the declaration is filed, but the Administration retains the power to check compliance afterwards and to cancel a registration where requirements are not met. The exact procedure, documentation and any timeframes should be checked on the current official portal, as they can change.

Community of owners: now a central factor

The position of the comunidad de propietarios (owners’ association) has become one of the most important factors in any tourist-rental plan, and the legal starting point has shifted. Following the 2025 reform of the Ley de Propiedad Horizontal (Ley Orgánica 1/2025, in force from 3 April 2025), starting a new tourist-rental activity in a building under horizontal-property rules generally requires the community’s express prior approval, adopted by the qualified majority the law sets out (three-fifths of owners representing three-fifths of the ownership quotas). This is a change of approach: rather than an activity that is allowed unless the community later objects, new tourist use generally needs a positive decision in its favour before it begins.

The situation needs to be handled with care, and distinguished case by case, because the treatment can differ between an activity already lawfully carried on before the reform, a genuinely new activity, and the purchase of a property that was already operating as a tourist rental. The community may also condition or limit tourist use and, under the same rules, apply an increased share of communal expenses to tourist units. Given the complexity and the way the criteria are still developing, do not assume a general rule applies to your case — verify the community’s specific position and the legal treatment with an independent lawyer before committing.

In practice this means that, before buying with tourist-rental intent, you should establish what the community’s statutes say and whether any resolution has been adopted or is under discussion. Ask the selling agent and the community manager (administrador de fincas) and have your lawyer review the position. This step is essential and easily overlooked.

Guest data and other operating obligations

Beyond tourism registration, operators of tourist accommodation in Spain are generally required to collect guest information and report traveller data to the authorities through the national system for that purpose (commonly referred to as the traveller register / SES.HOSPEDAJES). This is a separate obligation from the regional tourism registration and carries its own record-keeping duties. If you intend to let a property, factor this in and confirm the current requirements — what must be collected, how it is submitted and how long records are kept — with a professional or on the official channel, as the detail is technical.

Tax on rental income

Rental income from a Spanish tourist property must be declared to the Spanish tax authority (AEAT), regardless of where the owner is tax resident, under the non-resident income tax regime (IRNR) for non-resident owners. As a general framework: residents of the EU and the EEA can deduct allowable expenses proportional to the rented period and are taxed on the net figure, while other non-residents are generally taxed on the gross income without those deductions. Since Brexit, UK residents fall within the general non-resident regime rather than the EU/EEA treatment, which is a common point of confusion.

The applicable rates, the filing regime and the deadlines have changed in recent years, so they should be confirmed each year with the AEAT or a tax adviser rather than assumed. Note too that, conceptually, VAT (IVA) can come into play where the owner provides services typical of the hospitality sector (such as regular cleaning during the stay, meals or reception services), as opposed to simply letting the accommodation — another reason to take advice on how your particular set-up is treated. In periods when the property is not let and is not the owner’s main residence, the standard imputed income obligation applies; see our capital gains and tax guide for the general concept.

Municipal restrictions: check before you buy

Beyond the regional and community layers, individual municipalities can influence where tourist rentals are viable through their planning and land-use rules. This is a fast-moving area: some town halls are studying or introducing limits on tourist accommodation in certain areas, and it is important to distinguish measures that are actually in force from proposals or drafts that may or may not be adopted. Rather than assume any particular restriction exists, confirm the municipal planning compatibility for the specific property, as it stands at the date of purchase, as part of your due diligence.

Pros and cons to weigh

Frequently asked questions

Do the 2026 rulings mean I no longer need to register?

No. The rulings annulled the state-level single national register, not the regional tourism registration systems. In Andalucía, registration with the Registro de Turismo de Andalucía is still required before you can lawfully advertise or let a property for tourist purposes. The regional requirement is unaffected; what remains to be clarified sits at the national level.

Does my building need to approve a tourist rental?

Since the 2025 reform of the horizontal-property rules, starting a new tourist-rental activity in a building generally requires the community’s express prior approval by the qualified majority the law sets out. The treatment can differ where an activity was already being lawfully carried on before the reform, or where you are buying a property that already operated as a tourist rental. Because these distinctions are nuanced and the criteria are still developing, verify the community’s specific position and the legal treatment of your case with an independent lawyer before you buy.

Do I need to use a local management company?

Legally, no — you can manage a registered property yourself. In practice, many non-resident owners use a local management company to handle guest communication, check-in, cleaning, maintenance and day-to-day compliance, including the guest-data reporting obligations. Fees and the scope of service vary between providers, so compare what is included and obtain a clear written quote. Tax filing is a separate matter best handled by a qualified tax adviser.

How does registration work in practice?

Registration is submitted electronically to the Registro de Turismo de Andalucía through a responsible declaration, together with the supporting documentation and confirmation that the use is compatible with municipal planning. Under the responsible-declaration model the activity can generally proceed from filing, with the Administration able to check compliance afterwards and to cancel the registration where requirements are not met. Because the exact steps, documents and timeframes can change, check the current official portal or take advice rather than relying on a fixed description.

Thinking about a Costa del Sol property with tourist-rental potential? This article is general information, not legal or tax advice. Plaza Estates can help identify properties that may be suitable — subject to municipal planning compatibility, community approval, tourism registration, and independent legal and tax advice — and connect you with specialist lawyers, tax advisers and management professionals. Browse listings at plazaestates.es
Plaza Estates · +34 952 524 191 · [email protected]