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Long-term rental rules in Andalusia (LAU)
Residential leases in Spain are governed by the LAU — with rules on contract duration and renewal, deposit limits, habitability and who pays which costs. Here is what owners and tenants in Andalusia need to know before signing, and the obligations that continue during the tenancy.
Applicable regulations
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Long-term residential rental — LAU and rent-pressured zones
Ley 29/1994, de 24 de noviembre, de Arrendamientos Urbanos, modificada por la Ley 12/2023, de 24 de mayo, por el derecho a la vivienda
Long-term residential rental in Spain is governed by the Urban Rentals Act (LAU), updated by Act 12/2023 on the Right to Housing. The minimum contract duration is 5 years (7 if the landlord is a legal entity). As of the verification date (2 September 2026), Málaga city does not appear among the zones declared as rent-pressured residential markets in the Ministry's Q2 2026 report. Nerja and the AxarquÃa are not listed either.
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Law 5/2025, of 16 December, on Housing in Andalusia
Law 5/2025, of 16 December, on Housing in Andalusia
Law 5/2025, of 16 December, establishes and updates the general legislative framework for housing in Andalusia. It regulates, among other matters, housing planning and its coordination with urban planning, protected housing, rehabilitation, real-estate intermediation and the enforcement regime. For VUT operators, the most relevant provision is the prohibition on using protected dwellings for tourist or temporary accommodation purposes, either wholly or by room.
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STS 620/2026 — Supreme Court ruling: annulment of the NRA and operative consequences for VUTs in Spain
Supreme Court Judgment no. 620/2026, of 19 May 2026, Third Chamber (Third Section) — ECLI:ES:TS:2026:2148 — administrative appeal no. 143/2025 lodged by the Valencian Regional Government against Royal Decree 1312/2024
The Supreme Court, in judgment no. 620/2026 of 19 May 2026, annulled the Unique Rental Register procedure (NRA/NRUA) established by Royal Decree 1312/2024, finding that the State lacked constitutional competence to create it. The judgment was published in the BOE on 8 June 2026, the date from which the one-year period to claim patrimonial liability against the State begins (until 8 June 2027). The Digital Single Window (VUDA) and platform data transmission obligations remain in force.
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
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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
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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.
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