The 33 most common questions, answered in two sentences
Reviewed on 22 September 2026. Each answer links to the guide that develops it.
Getting started
What is the fine for renting to tourists without a licence?
It is a serious offence under Law 13/2011 on Tourism in Andalusia: a fine of €2,001 to €18,000 (art. 78), with possible suspension of the activity. Minor offences go up to €2,000 and very serious ones, €18,001 to €150,000, are other cases. The Junta sets the exact amount case by case.
Do I have to register my flat if I only rent it in summer?
Yes. Offering it to tourists regularly through a portal or an agency is enough: the Junta presumes regularity if it is offered for more than a month a year. Renting without registration is a clandestine offer and is penalised.
How much does the tourist licence cost in Andalusia?
Nothing. Registration with the Andalusian Tourism Registry is free. What costs money is preparing the flat and, if you outsource it, the work of whoever processes it.
When can I start renting?
As soon as the responsible declaration is registered. The definitive code arrives later; in the meantime the filing receipt number is valid.
Can I rent my flat to tourists in Málaga city?
If it is already registered, yes. If not, no: new registrations have been suspended since 23 August 2025 (until August 2028 at most) and since July 2026 the urban plan no longer admits lodging on residential land. Having a private entrance is no longer an exception.
How much does a holiday rental earn in Torremolinos?
On the Costa del Sol, 2025-2026 season: a central studio between €16,000 and €19,000 gross a year; a well-located 4-guest apartment between €20,000 and €25,500; a 6-guest one between €28,000 and €30,000. The owner keeps around 60 % before their own fixed costs.
Owners' association and the flat
Are the coffee maker, the iron or the hairdryer mandatory?
Yes. The Annex to Decree 28/2016 requires, among other things, a television, two hobs, an oven or microwave, a fridge, a blender, a toaster or grill, a juicer, a coffee maker, an iron and board, a clothes airer, a cleaning kit, a hairdryer, two towels per person and a spare set of bed linen. Wi-Fi and a washing machine, on the other hand, are not in the rules.
Do I need the owners' association's permission?
Since 3 April 2025, yes: an express agreement by three fifths of owners and shares. Homes registered before that date do not need it.
Can the association charge me more?
Up to 20 % more in common expenses, by a three-fifths agreement, with no retroactive effect.
For how many people can I register the flat?
14 m² built per guest according to the Cadastre (minimum 25 m²), with a maximum of 15 guests, 4 per bedroom, and two bathrooms from 6 guests and three from 9. The lowest cap applies.
Is air conditioning mandatory?
If the flat opens between May and August, yes: cooling in the bedrooms and the living room, fixed or portable under the Andalusian decree (art. 6.1.e), never fans. And heating, also fixed or portable, if it opens between December and March (art. 6.1.f), with no combustion or bar heaters. We recommend fixed units for the reviews, not because of the rules.
What safety equipment must the flat have?
A fire extinguisher, a smoke detector and a first-aid kit. Plus paper complaint forms and the sign.
Can I rent out individual rooms?
Only if you live in the home and are registered as resident there, with a maximum of 6 guests. A whole flat or building rented by rooms is not a tourist dwelling: it is a hostel or guesthouse.
Taxes
Is there a tourist tax in Andalusia?
No. As of September 2026 neither the Junta de Andalucía nor Torremolinos, Benalmádena, Fuengirola or Málaga has approved or is processing a tax per night. What you do pay is your municipality's waste tax.
Is there a special waste tax for holiday rentals?
It depends on the municipality. Torremolinos: non-domestic rate since 2025, around €500 a year. Fuengirola: hotel rate by square metres since 2024. Málaga: its own heading by capacity, from €63.90 to €255.60 (the new tax is frozen). Benalmádena: same as a home, €45.08 in a block.
Can I rent the holiday flat through a company?
Yes. The Junta and the platforms accept an individual or a company as the holder. With one or two flats it is almost always better to stay as an individual; a company makes sense when it already exists or there are several homes and staff. Your accountant decides with your figures.
How is tourist rental taxed in Spanish income tax?
As income from real estate capital: income minus the expenses of the rented days, without the 60 % reduction for residential lets, added to your general tax base.
Do I pay for the days the flat is empty?
Yes, an imputed income of 1.1 % or 2 % of the cadastral value, pro-rated by the empty days.
Do I have to charge guests VAT?
No, as long as you do not provide hotel services during the stay. Cleaning on arrival and departure is not a hotel service.
Do I have to declare the VAT on the Booking or Airbnb commission myself?
No. Since 1 January 2023 the platform charges you 21 % on its invoice and declares it itself (Spanish VAT Act, art. 84.One.2.a, letter e). You do not file form 309 or 349 for it; you cannot deduct it, but you subtract it in your income tax return as an expense.
I live abroad, what do I file?
Form 210 of the non-resident income tax: 19 % on income minus expenses if you live in the EU, Iceland or Norway; 24 % on gross income if you live elsewhere. From 2026 income onwards it is filed from 1 to 20 April of the following year (Order HAC/623/2026); the imputed income for empty days, from 1 April to 31 December.
Does the tax office know what I earn through the platforms?
Yes. Since 2023 the platforms report every year the amounts, nights, property and holder (DAC7, form 238).
Day to day and platforms
Is it legal to put a key lockbox on the façade?
On your own door, yes. On the façade or in the entrance hall, only with the association's permission (they are common elements). On a lamp post or street railing, no: art. 7.4 of the Andalusian decree forbids it. We use a portable lockbox only for late arrivals, removed the next morning.
Can I evict a noisy guest?
Yes, in order: a phone warning, an in-person visit as the final warning and, if it continues, cancellation of the booking through the platform (with the local police if needed). Never change the lock with the guest inside. The house rules must be accepted at booking.
Do I have to register guests with the police?
Yes, everyone over 14, within 24 hours of arrival, through SES.Hospedajes.
What commission do Booking and Airbnb charge?
Booking, 15 % plus 1.30 % if it handles payment; Airbnb, 15.5 % on the subtotal, cleaning included.
What if guests wreck the flat?
It is rare. It is prevented with minimum stays and booking screening; it is covered by a deposit, the platform's protection and insurance with declared tourist use; it is claimed with before-and-after photos.
Is the NRUA still mandatory?
No. The Supreme Court annulled it in ruling 620/2026 of 19 May. The Junta licence remains mandatory.
The manager
What is the difference between a channel manager and full management?
The channel manager works remotely (listings, prices, messages) for 8-12 % and you handle keys, cleaning and repairs. Full management also puts someone on the ground for 15-25 %. The guest pays cleaning in both; consumables, bed linen and repairs are paid by the owner at cost; photos depend on the manager (ours are free and belong to you).
What commission is normal for a manager?
Between 15 and 20 % plus VAT on what the owner receives after the platform, with no fixed fees or lock-in.
Whose name are the listings in?
They can be in the owner's name (control and reviews if you change manager) or the manager's (convenience). Ask and put it in the contract.
Can I change manager without losing the licence?
Yes: the new manager notifies the Junta of the change of holder (procedure 7267) and the code does not change.
What does Torremolinos Gestión Vacacional do?
Full management of holiday rentals in Torremolinos, Benalmádena, Fuengirola and Málaga: free licence, listings, prices, guests, keys, cleaning, traveller registration, maintenance and a monthly statement, for 15 % of what the owner receives, with no lock-in.