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Updated: October 2026

Letting your flat or villa to holidaymakers in Andalucía is legal, but only if the home is registered as a vivienda de uso turístico (VUT) and meets a list of rules. Those rules have tightened since 2024: owners’ communities now have a say, many town halls limit new tourist flats, and the national registration number was struck down by the Supreme Court in 2026. This guide is for owners and buyers who want to know what is needed today.

What counts as a tourist rental

Under the Andalusian rules (Decreto 28/2016, updated by Decreto 31/2024), a home is a tourist rental when it is offered for holiday stays in return for payment, regularly and through tourism channels such as booking platforms or agencies. Two forms exist:

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• Whole home: up to 15 guests in total, with a maximum of four per bedroom.
• By rooms: up to six guests, and the owner must live in the home and be registered there.

Not covered are lets of more than two months in a row to the same person (these are seasonal or long-term rentals under general rental law – see rental law in Spain), homes lent free of charge and rural houses, which have their own rules.

Check these before you buy or register

1. Your community of owners

Since 3 April 2025, the Spanish law on owners’ communities says that a new tourist let in an apartment building needs the community’s express approval by a three-fifths majority of owners and shares. Tourist flats that were already operating legally before that date keep their rights. The community can also, by the same majority, charge tourist flats up to 20% more in community fees, but not retroactively. And if the building’s title deeds or statutes prohibit tourist use, you cannot register at all. Read more in our guide to the community of owners.

2. Town hall planning rules

Town halls in Andalucía can limit the number of tourist homes per building, street or area. Several big cities use this power:

• Málaga: a city-wide moratorium on new tourist flats has been in force since 2025, and the council has been preparing further limits on buildings used only for holiday lets.
• Seville: tourist homes are capped at a percentage of homes per neighbourhood, and the most saturated central areas are closed to new ones.
• Other towns: Cádiz, Granada and coastal municipalities have adopted or are studying their own limits.

Always ask the town hall’s planning department (urbanismo) whether a tourist let is allowed at that address before you buy a property for this purpose. Our step-by-step buying guide explains where this fits in your legal checks.

3. The home itself

The home needs a valid licence of occupation and must comply with planning law. Homes built illegally, or only tolerated as “asimilado a fuera de ordenación”, are excluded unless the town hall authorises the use.

Minimum standards for the property

• Space: at least 14 m² built area per guest place.
• Bathrooms: a second bathroom for more than five places and a third for more than eight.
• Climate: fixed cooling in bedrooms and living areas if you let during the summer months, and heating if you let in winter.
• Ventilation and blackout: bedrooms and living rooms need ventilation and a way to darken them.
• Equipment: furniture, bedding with spare sets, kitchen equipment, a first aid kit, appliance instructions and local tourist information.
• Safety and service: a smoke detector and fire extinguisher, official complaint forms (hojas de reclamaciones) with a visible notice, a phone line for guests at all times and cleaning at every changeover.
• Insurance: liability cover for guests and third parties. Check that your home insurance policy accepts tourist lets – many standard policies do not.

The Málaga architects’ association publishes a clear technical summary of the requirements (in Spanish).

How to register step by step

1. Confirm the community approval (or that the flat was operating before April 2025) and town hall compatibility, and keep the documents.
2. Bring the home up to standard and take out insurance.
3. File a declaración responsable with the Junta de Andalucía’s tourism department to enter the Registro de Turismo de Andalucía. It is done online, usually with a digital certificate or through a gestor.
4. You receive a registration code. Use it in every advert and in the rental contract with guests.
5. Register each guest’s details with the police through the online system for accommodation providers (SES.Hospedajes), as required for all tourist accommodation.

Registration is a declaration, not a permit granted in advance: you may start once you have filed it, but inspectors can later check everything and cancel the registration if the home does not comply.

What happened to the national registration number?

From July 2025, short-term lets advertised on platforms also needed a national registration number (NRUA) from the land registry. On 19 May 2026 the Supreme Court annulled the core of that system, ruling that the State lacked the power to create it. The platforms’ duty to share data with the authorities remains. In practice, the regional registration in the Registro de Turismo de Andalucía is again the key number. Rules may still change while Spain adapts to EU rules on short-term rentals, so check what your platform asks for.

Taxes and fines

Rental income must be declared in Spain, whether you live here or not – see taxes for foreign property owners. Letting without registration counts as clandestine tourism activity, a serious offence under the Andalusian Tourism Law with fines from €2,001 to €18,000, and adverts without a valid code can be removed.

Useful links

• Junta de Andalucía: Decreto 28/2016 on tourist homes (consolidated text)
• COA Málaga: technical note on tourist homes in Andalucía
• BOE: Ley de Propiedad Horizontal (communities of owners)
• The community of owners explained
• Renting or buying as a new resident

FAQ: holiday rentals in Andalucía

Disclaimer: This article is general information only and is not legal or tax advice. Tourist rental rules in Andalucía and in each town change often – check with your town hall and the Junta de Andalucía, and ask a lawyer or gestor before you buy or start letting.

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Updated: October 2026

The price on the listing is not what a home in Spain really costs you. Taxes and fees add a substantial amount on top, and most of it must be paid in cash because banks rarely lend for it. This guide breaks down each cost, who pays it and how to estimate your total, using Andalucía as the example. For the order of the steps themselves, see buying property in Spain step by step.

The big one: tax on the purchase

Which tax you pay depends on whether you buy a resale home or a brand-new one from a developer. You never pay both transfer tax and VAT on the same purchase.

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Resale homes: transfer tax (ITP)

Impuesto sobre Transmisiones Patrimoniales (ITP) is a regional tax, so the rate depends on where the property is. In Andalucía the general rate is a flat 7%. Other regions use different rates, and some use a sliding scale that rises with the price. Andalucía also has reduced rates for certain buyers of a main home – for example some young buyers or people with a recognised disability – with price limits and conditions; check the Junta de Andalucía’s current rules or ask your gestor whether you qualify.

The tax is calculated on the price in the deed or on the property’s official reference value (valor de referencia) from the cadastre, whichever is higher. If you buy below that value, you pay tax on the reference value. Ask your lawyer to check it before you agree the price.

New builds: VAT plus stamp duty

When you buy a new home directly from the developer, you pay VAT (IVA) of 10% on the price (the Canary Islands use their own tax, IGIC, instead). On top of that comes stamp duty, Actos Jurídicos Documentados (AJD), also set by each region. In Andalucía the general AJD rate is 1.2%. VAT is usually paid to the developer in stages along with the payments; AJD is paid after signing the deed.

Notary and land registry fees

Both notaries and land registrars charge according to official fee scales (aranceles) set by law, so you cannot negotiate a lower basic fee. What you pay depends mainly on the price of the property, plus the number of pages and copies.

• Notary (notaría): under the Civil Code, the seller pays for the original deed and the buyer pays for the first copy and later costs, unless the contract says otherwise. In practice many contracts make the buyer pay most notary costs, so read that clause carefully.
• Land registry (registro de la propiedad): the buyer pays to register the deed in their name. Registration is what protects your ownership against third parties.
• Nota simple: the registry extract your lawyer orders before you buy costs only a small fee.

Ask the notary’s office for a written estimate (provisión de fondos) once the draft deed is ready. For a typical home, notary and registry together usually come to a small fraction of the price compared with the purchase tax.

Lawyer, gestor and other professional costs

• Independent lawyer: fees are free to agree. Many property lawyers charge a percentage of the price, often quoted at around 1%, while others work for a fixed fee. Ask for a written quote that says what is included (checks, contracts, power of attorney, tax filing). See lawyers in Spain.
• Gestoría: a gestor can file the tax return and handle registration if your lawyer does not.
• Translation and interpreter: if you need a sworn interpreter at the notary or translated documents.
• Power of attorney: a notary fee if you sign a poder so your lawyer can act for you.
• Survey: a building survey is optional in Spain but worth considering for older houses and villas.

If you buy with a mortgage

Since the 2019 mortgage law (Ley 5/2019), the bank pays the notary fees for the mortgage deed, the land registry fees for the mortgage, the gestoría and the stamp duty on the mortgage. You pay the property valuation (tasación), any copy of the mortgage deed you ask for and an opening fee if the offer includes one. The Banco de España explains the split. Remember that the bank’s costs only cover the mortgage – the purchase taxes and fees above are still yours. More in getting a mortgage in Spain.

Costs at a glance (Andalucía)

Example: for a resale flat in Málaga bought for €250,000 with no reduced rate, the transfer tax alone is €17,500 (7%). Add notary, registry, lawyer and possibly mortgage valuation, and a common rule of thumb is to budget around 10–13% of the price in total for a resale home in Andalucía. Ask your lawyer for an exact estimate for your purchase.

Costs the seller pays – and when they affect you

• Plusvalía municipal: the town hall tax on the increase in land value is legally the seller’s. If the seller is not resident in Spain, the buyer becomes responsible for paying it, so agree in the contract that the amount is held back from the price.
• 3% withholding: when the seller is not tax resident, you hold back 3% of the price and pay it to the tax office on their account. If you forget, the tax office can claim it from you.
• Outstanding debts: unpaid IBI and community fees can pass to the new owner. Insist on up-to-date certificates before signing.

Once you own the home, you also pay yearly costs such as IBI, rubbish collection, community fees and, for non-residents, a yearly income tax return. See taxes for foreign property owners.

Useful links

• Banco de España: who pays which mortgage costs
• Buying property in Spain step by step
• Getting a mortgage (hipoteca) in Spain
• Taxes for foreign property owners in Spain
• Understanding the tax system in Spain

FAQ: buying costs in Spain

Disclaimer: This article is general information only and is not tax or legal advice. Tax rates, reduced-rate conditions and fees vary by region and change – always ask a gestor or independent lawyer to calculate your costs and check with the official source before you buy.

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Updated: October 2026

Buying a home in Spain follows a fixed order: paperwork first, checks second, contracts third and the notary last. This guide is for foreigners – residents or not – who want to understand each step before they pay a deposit. It focuses on the process; what everything costs is covered in our separate guide to buying costs in Spain.

Before you start looking

Foreigners can buy property in Spain on the same terms as Spaniards. What you cannot do any more is get residency by buying: the property-based golden visa ended in April 2025, so a purchase and a residence permit are two separate projects. If you plan to live here, read becoming a resident in Spain first.

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• NIE: every buyer needs a foreigner identification number to sign the deed and pay taxes. It can take weeks to get an appointment, so apply early – see how to get your NIE.
• Spanish bank account: needed for transfers, taxes, community fees and utilities. Our guide to opening a bank account explains the options for residents and non-residents.
• Budget and finance: decide whether you need a mortgage and get a pre-approval before you make an offer. Non-residents usually need a bigger deposit. Read getting a mortgage in Spain.
• Your own lawyer: the estate agent works for the seller. An independent property lawyer (abogado) checks the home and the contracts for you. See abogado, gestor or notario for who does what.

If you will not be in Spain for every step, you can give your lawyer a power of attorney (poder notarial) signed at a Spanish notary or, abroad, at a Spanish consulate or a local notary with an apostille.

Step 1: find the property and make an offer

Most homes are sold through agents and online portals. Asking prices are often negotiable, especially for resale homes that have been on the market for a while. Make your offer in writing and make it clear that it depends on satisfactory legal checks and, if relevant, on getting a mortgage.

Some agents ask for a small reservation deposit to take the property off the market for a few weeks. Read the reservation document carefully: it should say how much you pay, how long the reservation lasts and that the money is returned if the legal checks show a problem.

Step 2: legal checks (due diligence)

This is the step that protects you. Your lawyer should check at least the following before you sign anything binding:

• Nota simple from the land registry: who the registered owner is, the description of the property and any mortgages, seizures (embargos) or other charges.
• Cadastre (catastro): that the size and boundaries match the registry and reality. Extensions, pools and garages that are not registered are a common problem.
• Planning status: especially for country houses and villas in Andalucía, the town hall should confirm that the building is legal or legalised. Homes built without a licence can be very hard to sell, insure or mortgage.
• Licence of occupation: the document showing the home may be lived in. Utility companies and banks may ask for it.
• Debts: unpaid IBI (property tax) and community fees can follow the property to the new owner. The seller must provide a certificate from the community of owners showing whether fees are paid.
• Energy certificate: the seller must provide it, and it is useful for comparing running costs.
• Tourist licence: if you plan to let the home to holidaymakers, check the building rules and local limits first – see our guide to the holiday rental licence in Andalucía.

For a new build bought off plan, the checks are different: the developer’s building licence, the bank guarantee or insurance that protects your stage payments, and the expected completion date.

Step 3: the private contract and deposit (arras)

When the checks are clear, buyer and seller usually sign a private purchase contract. In Spain this is most often a contrato de arras penitenciales, and the buyer pays a deposit – frequently around 10% of the price, but it is negotiable. The contract sets the price, what is included (furniture, parking, storage), the latest date for signing at the notary and who pays which costs.

• If the buyer pulls out: the buyer loses the deposit.
• If the seller pulls out: the seller must pay back double the deposit.
• Mortgage clause: if you depend on a loan, ask your lawyer whether a clause can protect your deposit if the bank says no.

Pay the deposit by bank transfer, never in cash, and keep the proof. All payments for the purchase must be traceable, because the notary records how the price was paid.

Step 4: signing the deed at the notary

The sale is completed by signing the escritura pública de compraventa before a Spanish notary. As the buyer, you normally have the right to choose the notary. Ask for the draft deed a few days before so your lawyer can check it, and bring a sworn interpreter if you do not understand Spanish well – the notary must be satisfied that you understand what you sign.

1. The notary checks identities, NIEs, the latest registry information and the community debt certificate.
2. The deed is read out and signed. If you have a mortgage, the bank signs its mortgage deed at the same appointment.
3. You pay the rest of the price, usually by bank cheque or transfer, and receive the keys.
4. If the seller is not tax resident in Spain, you must hold back 3% of the price and pay it to the tax office on the seller’s behalf. Your lawyer or the notary will make sure this is done.

The notary normally sends an electronic copy of the deed to the land registry the same day, which protects you from anything registered against the property afterwards.

Step 5: after the signing

• Pay the purchase tax: transfer tax (ITP) on a resale home, or VAT and stamp duty on a new build, within the legal deadline. Your lawyer or a gestor usually files the form. The amounts are explained in our buying costs guide.
• Register the deed: once the tax is paid, the deed is registered in your name at the land registry. Keep the registered deed safe.
• Utilities: change electricity, water, gas and internet into your name – see utility bills in Spain.
• Insurance: arrange cover from the day you get the keys. Our home insurance guide explains what to look for.
• Community and town hall: tell the community administrator you are the new owner, give an address for notices and set up direct debits for IBI and community fees.
• Yearly taxes: from now on you pay IBI and, as a non-resident, a yearly income tax return on the property. Read taxes for foreign property owners.

If you move into the home, register on the town hall’s padrón as well – see padrón registration.

Useful links

• Banco de España: which mortgage costs the buyer and the bank pay
• BOE: Spanish law on communities of owners (Ley de Propiedad Horizontal)
• Buying costs in Spain: notary, land registry and transfer tax
• Renting or buying as a new resident
• Lawyers in Spain: abogado, gestor or notario

FAQ: buying property in Spain

Disclaimer: This article is general information only and is not legal or tax advice. Property rules and taxes vary by region and change over time – always use an independent lawyer or gestor and check with the official source before you sign or pay.