In Andalusia, the rental of properties to holiday guests is legally regulated. A distinction is made between urban tourist apartments (Vivienda con Fines Turísticos – VFT) and rural accommodations (Vivienda Rural). Different regulations apply to each, and compliance is essential for legally secure rentals.

1. Urban Rentals (Vivienda con Fines Turísticos – VFT)

The rental of apartments and houses in urban areas is governed by Decree 28/2016. This law stipulates that properties rented to holidaymakers on a short-term basis (less than 2 months) must be registered in the Andalusian Tourism Registry (Registro de Turismo de Andalucía).

Requirements for VFT registration:

• Location: The property must be in an urban area (not rural)

• Occupancy License: A valid occupancy certificate (Licencia de Primera Ocupación or Cédula de Habitabilidad) must be provided

• Full Equipment: The property must be fully furnished and equipped (furniture, bedding, kitchen utensils, etc.)

• Air Conditioning and Heating:

  • Air conditioning must be available in living and sleeping areas (May–September)

  • Heating is required (November–March)

• Guest Information Folder: Must include house rules, emergency contact numbers, information about the area and public transport

• Local Contact: A contact person located in Andalusia must be available

• No Outdoor Advertising: Unless explicitly allowed by local law

Registration Process:

• Online registration with the Junta de Andalucía (Tourism Authority)

• Submission of documents such as ID, proof of ownership, occupancy certificate, and tax registration (Modelo 036/037)

• Submission of a “Declaración Responsable” (Responsible Declaration)

• Upon successful registration, an official VFT number is issued, which must be included in all advertisements

Important Note:

In some municipalities (e.g., Málaga, Seville, Granada, or Cádiz), additional local regulations apply, such as authorization requirements, limits on the number of tourist rentals per building, or distance rules between tourist accommodations.

☑️ It is therefore strongly recommended to check the current local rules with the respective city council (Ayuntamiento) before submitting a VFT application.

2. Rural Rentals (Vivienda Rural)

For properties located outside urban areas, Decree 20/2002 on rural tourism applies. If such properties are regularly rented to holiday guests, they must be registered as “Vivienda Rural.”

Requirements for Vivienda Rural registration:

• The property must be located in a rural area

• Proof of habitability, typically through a technical report issued by an architect or engineer

• The property must be safely constructed, clean, and have functional infrastructure (water, electricity, sewage)

• There is no obligation to install air conditioning, provided natural ventilation is adequate

• Tourist information and emergency contacts must be provided to guests

• Registration must first be done with the local town hall, and then submitted to the Junta de Andalucía

Special features of Viviendas Rurales:

Rural properties often have large plots of land and can offer additional services such as hiking trails, animal husbandry, workshops, or agricultural projects. These features are particularly attractive for sustainable or nature-based tourism.

3. Legal and Tax Obligations

Whether urban or rural, all tourist rental properties must comply with the following:

• Tax registration with the Spanish tax authorities (usually through Modelo 036/037)

• Proper declaration and payment of VAT and Non-Resident Income Tax (IRNR)

• Guest registration with the police (Guardia Civil / Policía Nacional), e.g., via the "Huéspedes" app

• Civil liability insurance, which is mandatory in some municipalities

Conclusion:

Tourist rentals in Andalusia can generate attractive income, but require clear compliance with legal requirements. While urban properties fall under Decree 28/2016, rural properties are subject to Decree 20/2002.

☑️ For both rental types, thorough preparation, complete documentation, and correct registration are essential. ⚠️ Before applying, it is crucial to check whether additional municipal regulations or restrictions apply. The local town hall (Ayuntamiento) is the competent authority for binding information.