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News and Events on Spanish Laws and Taxes


Renting your property for tourist activity in Andalucia (Malaga, Seville. Cadiz. Granada, etc.)  involves a  determinate process.

First: What is a «tourist rent activity»? : This is the activity where houses and apartments are rented  and offered for holidays (and not for permanent residence)  using online platforms as Airbnb, Homeaway, Booking, etc.

It’s a property where there are the following conditions:

– When there is a compensation for the use.

– When there is immediate availability of the apartment.

– When the “use” or “destiny” of the apartment is “touristic”

– When it is done on “regular basis“. Regular basis means that you are in ONE of the following cases

– When the rent is managed by big touristic operators/companies

– When you publish the property in touristic channels (internet, newspapers, etc).

– When even not being “a company”, you make some of these services: property maintenance and repairing, room service, cleaning apartment, toilets, etc, washing private clothes or apartment equipment (sheets, towels, etc.), luggage custody, etc.

So, when you are renting your property for “residential” purposes, with medium-long term of families or individuals renting it for “living” and not for “tourism”, then, your property is out from this “touristic property” regulation. “Residential rents” will be regulated by the general law of renting (or “Ley de Arrendamientos Urbanos”). So, you will not need to follow these formal requirements of registration, But, as explained below, you will need to declare your rental incomes for Spanish taxes.


In order to carry out the tourist rental activity it is necessary to take into account several factors and minimum requirements as the following:

  • Direct ventilation to outside  of every room outside (or to patios)  and a type of window darkening system.
  • Be sufficiently furnished and equipped with all the necessary devices for immediate use.
  • Thermal conditioning by means of fixed elements in the rooms and rooms when:
    Months from May to September: Refrigeration
    Months from October to April: Heating
  • The apartment must be furnished with first aid kit.
  • You need to have tourist information avaliable of the area, leisure areas of tourist interest, services, ways of transport, map of the town and touristic guides.
  • The house will have complaint and claim sheets available to all guests.
  • Complete cleaning of the house at the entrance and exit of the guests.
  • A telephone contact number must be provided to all users so that users can resolve all doubts or incidents that occur.
  • Manual sheets and instructions from every devices .

Finally, all users must have the information regarding the internal rules regarding the use of facilities, units and equipment of the house, as well as the admission of pets in the house, restrictions for smokers as well as areas of restricted use, and EMERGENCY PLAN PROCEDURES AND DOCUMENTATION FOR THE LICENSE.

In order to ensure that the house can be used for tourisT purposes, it must have an occupancy license for tourism purposes according to Decree 28 / 22. BOJA No. 28 of 11/02/0216.

To get the «occupancy license for tourist purposes» there are two ways:

1.- APARTMENTS THAT ALREDY HAVE «CERTIFICATE OF HABITATION» (Also called «Licencia de Ocupación«) and built «before 1988».

In these cases, the same «Certificate of habitation» is valid to obtain the «Tourist Licence».


In these cases, the occupancy license for tourist purposes must be requested in the General Registry of the Planning Department at the Town Hall. Required Documentation:

  1. Application form: 1 copy and 1 original providing the cadastral reference
  2. Photocopy DNI, NIE or CIF.
  3. Proof of re-representation if it is a legal person.
  4. Proof of payment of the corresponding fee.

In this case, the presentation of technical documentation will also be necessary, which is:

  • Certificate, descriptive and graphic, made and signed by a competent technician, which must contain:
    • Date of completion of the work
    • Description of the state of the building and its facilities.
    • Cadastral and registry identification of the property.
    • Responsible declaration form of the Technician or other document issued by the official college, according to the Model 14 document of the town planning management of the town hall.

Once the occupancy license for tourist rental  in Andalucia is obtained, Registration in the Tourism Registry of Andalusia is mandatory, in order to perform the provision of housing accommodation service for tourist rental, with all this you must submit a document called «Declaración Responsable»  to the Regional Government responsible for tourism, the content of this document will be:

  • Data corresponding to the identification of the house:
  • Cadastral reference
  • Capacity based on occupancy license
  • Data of the owner and address for notifications.
  • Identification of the person who will carry out the activity and the title that enables it

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