Holiday Rental Licence in Marbella & Andalucía (VFT): 2026 Rules, Registration & Restrictions

Last updated: October 2026

Holiday rental rules on the Costa del Sol have changed more in the past two years than in the previous decade. Andalucía tightened its standards, communities of owners gained a veto, Málaga froze new licences, and in May 2026 Spain’s Supreme Court struck down the national rental register. This guide explains what an owner or investor needs in 2026 to legally rent a property to tourists in Marbella, Estepona or Mijas.

Quick summary: what you need in 2026

• Registration as a Vivienda con Fines Turísticos (VFT) in the Registro de Turismo de Andalucía (RTA), and its code shown on every listing.
• A property that complies with planning, in practice including a licence of occupation, and that meets Andalucía’s minimum standards.
• For apartments and buildings with a community of owners: approval by three-fifths of owners for any tourist let started after 3 April 2025.
• Guest registration through SES.Hospedajes within 24 hours of each check-in.
• Correct tax filing in Spain on the rental income.

1. VFT registration in Andalucía

A tourist rental in Andalucía is registered by filing a declaración responsable with the Registro de Turismo de Andalucía. You can advertise once it is filed, and the registration code must appear in all advertising. The registration can be cancelled if the property does not have the planning licences it needs, so a home with unlegalised extensions or without a licence of occupation is a risk.

Minimum standards under Decreto 31/2024

Decreto 31/2024, in force since February 2024, raised the bar. The adaptation periods for existing VFTs ended in February 2025, so every property must now comply:

• Air conditioning in bedrooms and living room if you let between May and August, and heating if you let between December and March.
• Maximum 15 guests for a whole property, and no more than 4 per bedroom.
• Minimum 14 m² built per guest, with an absolute minimum of 25 m².
• Bathrooms: at least 2 for more than 5 guests, and 3 for more than 8 guests.
• Furnished and equipped kitchen, linen, first-aid kit, tourist information and contact details for incidents.

2. The national register (NRUA) was annulled

From 1 July 2025, Spain required every short-term rental to carry a national registration number (NRUA) on Airbnb, Booking.com and other platforms. On 19 May 2026 the Supreme Court annulled the national register, ruling that the State lacked competence to create it. The court kept the “digital single window” and the platforms’ duty to share data with the authorities.

What this means for you: the NRUA number itself is no longer required, but your Andalusian VFT registration remains mandatory. A replacement national rule may follow, so watch this space.

3. Your community of owners can now block new tourist lets

Since 3 April 2025, the reformed Horizontal Property Law (art. 7.3) requires express approval by three-fifths of owners, who must also represent three-fifths of the participation quotas, before a new tourist rental can start in a building with a community of owners. The same majority can increase that property’s share of community costs by up to 20%.

Flats already legally operating before 3 April 2025 can continue. If you are buying to rent, check before you sign: the property’s VFT status, the community statutes, and the minutes of recent community meetings. A property without existing registration in a hostile community may never become a holiday rental.

4. Can Marbella, Estepona or Mijas restrict new licences?

Yes. Andalusian law lets town halls limit the number of VFTs by building, area or zone on justified grounds. Since Decreto-ley 1/2025, they can also require tourist use to be expressly allowed in the town plan and suspend new licences for up to three years while they plan.

• Málaga city suspended all new VFT registrations citywide from 25 July 2026, for up to three years.
• Manilva has introduced a three-year halt on new licences.
• Marbella: no general moratorium had been approved at the time of writing. With the new PGOM town plan approved in September 2026, we recommend checking the zoning of any specific property with Urbanismo before buying.
• Estepona and Mijas: no general moratorium reported at the time of writing. Rules are evolving, so verify at the point of purchase.

5. Guest registration: SES.Hospedajes

Since 2 December 2024, every holiday rental must register each booking and guest’s details with the Ministry of the Interior’s SES.Hospedajes platform within 24 hours. This covers ID data, contact details, payment method and stay dates. Non-compliance can lead to significant fines, so most professional managers automate this through online check-in.

6. Taxes on holiday rental income

• Non-residents from the EU/EEA pay 19% on net rental income, after deducting proportional costs such as IBI, community fees, utilities, insurance, management fees, platform commissions, mortgage interest and 3% depreciation of the building value.
• Non-EU residents pay 24% on gross income with no deductions.
• Filing: Modelo 210 for rental income moves from quarterly to annual filing, with 2026 income filed in April 2027.
• Spanish residents include the income in their annual IRPF return.
• VAT: letting to individuals without hotel-type services is VAT-exempt. Add services such as cleaning during the stay or laundry, and 10% VAT applies.

For Dutch and Belgian owners, the income also has to be reported at home. See our guide for Dutch and Belgian buyers.

7. Fines for illegal holiday rentals in Andalucía

Letting without filing the declaración responsable is classed as a serious offence under the Andalusian Tourism Law, with fines from €2,001 to €18,000, plus possible suspension of the activity. A new Andalusian sustainable tourism law under preparation proposes far higher maximum penalties. On top of this come platform delistings, community legal action and tax reassessments.

Buying a property to use as a holiday rental: checklist

1. Is it already registered as a VFT, and what needs updating in the register when ownership or the operator changes?
2. Does it have a licence of occupation, and are all extensions legal?
3. Do the community statutes prohibit tourist lets, and has the community voted on it since April 2025?
4. Does the property meet Decreto 31/2024 (size per guest, bathrooms, air conditioning)?
5. Is the municipality or zone subject to any suspension?
6. Realistic revenue: what do comparable registered properties actually earn?

Frequently asked questions

Do I still need an NRUA number in 2026?

No. The Supreme Court annulled the national register in May 2026. You still need your Andalusian VFT registration and its code on every listing.

Can my neighbours stop me renting to tourists?

For tourist lets started after 3 April 2025 in a building with a community of owners, yes: express approval by a three-fifths majority is required.

Is there a moratorium on holiday rentals in Marbella?

Not at the time of writing. Málaga city and Manilva have suspended new licences. Always check current rules for the specific property.

How long does VFT registration take?

Filing the declaración responsable is immediate and lets you start advertising. Inspections may follow, so the property must comply from day one.

Let Niche Estates handle it

Niche Estates manages holiday rentals across Marbella, Estepona and Mijas, and can help with compliance, pricing, guest check-in and maintenance. See our holiday rental portfolio or contact us to have a property assessed.

This article is general information, not legal or tax advice. Holiday rental rules are changing quickly; confirm current requirements before buying or letting.