What has changed this year, and what stays the same
Reviewed on 19 September 2026. Official sources at the end of each item.
The rules of holiday rentals change several times a year and not always in the direction the headlines say. Here are the changes that really affect a Costa del Sol owner, explained without jargon.
May 2026
The Supreme Court annuls the single national registry (NRUA)
The national registration number no longer has to be requested and its reports no longer have to be sent. The Junta de Andalucía's tourist licence remains mandatory.
Supreme Court ruling 620/2026 of 19 May annuls the Single Registry for short-term rentals created by Royal Decree 1312/2024 because the State had no competence to create it: that matter belongs to the regions. Since 21 May 2026 it is not mandatory to request the NRUA number. What does not change: the registration of the home with the Andalusian Tourism Registry, traveller registration with the police and your town hall's requirements.
Since 25 July 2026 Málaga's General Plan (amendment no. 28, initial approval) no longer admits lodging as a use compatible with residential. Having an independent entrance no longer allows a tourist home to be registered.
On 16 July 2026 the Plenary gave initial approval to amendment no. 28 of the PGOU (BOP of 24 July, in force on the 25th): lodging use is no longer alternative or compatible with residential use in all the city's residential zoning rules, and converting ground-floor premises into homes is limited. It lasts up to three years or until final approval. Between June 2024 and August 2025 Málaga did admit new tourist homes if they had access, evacuation and installations independent from the rest of the building (Instruction 1/2024); that route was closed by the general suspension of August 2025 and now also in the plan. Only files submitted before each publication in the BOP are spared.
Málaga city does not admit new tourist homes until 2028
The town hall suspended new registrations across the whole city, at least until August 2028. Those already registered can continue.
The Local Government Board agreed it on 14 August 2025 (BOP of the 22nd, in force on the 23rd) under article 6 of Decree-Law 1/2025 of the Junta de Andalucía, which allows town halls to suspend new tourist homes for up to three years while they change their urban plan. The suspension affects new registrations, with special attention to the 43 neighbourhoods where tourist homes exceed 8 % of the housing stock (Centro Histórico, Ensanche Centro, La Victoria, La Malagueta, El Palo, among others). If your flat is in Málaga city and does not yet have a licence, you cannot register it today. Torremolinos, Benalmádena and Fuengirola still admit registrations, each with its own conditions.
To start renting to tourists you need a favourable vote of three fifths of the owners. Before, it was enough that they had not banned it.
The reform of the Horizontal Property Act in force since 3 April 2025 requires the association's express authorisation, by a three-fifths majority of owners and shares, to use a home for tourist rental. Homes that were already registered before that date do not need to ask for it. The Andalusian Council of Property Administrators has warned that associations can demand the cessation of the activity from anyone who does not have it.
The Junta de Andalucía's tourist licence (registration with the Andalusian Tourism Registry) is still mandatory before advertising the flat.
Traveller registration with the National Police or Guardia Civil, for every booking.
The home's requirements: square metres per place, bathrooms, climate control, ventilation, first-aid kit and complaint forms.
Tax: income is declared, with or without a manager, whether you are resident or not.
This page summarises general rules to guide you. It is not legal or tax advice: every home and every owner has their own case. If you have a specific question, ask us and we will tell you what we know and who to go to if a professional is needed.