Knowledge base
Navigating property in Andalusia
Regulations, compliance and procedures — explained for property owners, buyers and residents in Nerja, Axarquía and Málaga.
Tourist rental
Vacation rental licence, Código de Establecimiento, Ministerio check-in registration and seasonal compliance in Andalusia.
18 regulations Explore →Long-term rental
Residential rental contracts under LAU — deposit limits, habitability, IBI obligations and tenant rights.
3 regulations Explore →Purchase
Buying property in Spain — NIE, ITP/AJD taxes, notary, land registry and legal due diligence steps.
Explore →Sale
Selling a property — plusvalía municipal, IRPF capital gains, non-resident withholding and energy performance certificate.
Explore →Renovation & works
Building works in Andalusia — minor/major licences, community rules, technical reports and urban planning constraints.
1 regulations Explore →Recent updates
Royal Decree-law 29/2026 — 10% VAT on VUT stays of up to 30 nights from 1 December 2026, pending validation on 12 November
High
Royal Decree-law 29/2026, in force since 8 October 2026, ends the VAT exemption for furnished dwellings let to the same guest for 30 nights or fewer, unless the dwelling is the owner’s habitual residence. These rentals will be taxed at the reduced 10% rate from 1 December 2026. The decree must be validated by the Diputación Permanente of the Congress; the vote is expected on 12 November. If it is not validated, the measure will not apply.
Draft Royal Decree-law on Housing July 2026 — 21% VAT on VUTs and regulation of seasonal rentals
High
The Government approved on 30 June 2026 a Royal Decree-law with measures directly impacting VUTs: 21% VAT on short-stay tourist rentals in municipalities with more than 10,000 inhabitants (Nerja included), and restrictive regulation of seasonal rentals. Postponed to September due to insufficient parliamentary support. No legal effect until ratified by Congress. Immediate precedent: previous Royal Decree-law 8/2026 lapsed in April for lack of votes.
VUT — Energy sustainability and waste management obligations: what is checked during an inspection
Low
VUTs in Andalusia are required to inform guests about measures taken to reduce energy consumption and manage waste correctly. Not a formal certification: it is sufficient to demonstrate reasonable measures during an inspection. The forthcoming Sustainable Tourism Act will strengthen this requirement.
Tourist tax Málaga — PP motion requests national legal reform
Low
The People's Party Municipal Group in Málaga City Council has submitted a motion asking the central Government to reform the Local Tax Act and allow municipalities to voluntarily introduce a tourist tax on overnight stays in VUTs. Not current legislation. Nerja and the Axarquía are not affected.