What has changed

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.

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.

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.

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.

The Draft Andalusian Sustainable Tourism Act (parliamentary file 12-25/PL-000015) lapsed on 24 March 2026 at the end of the 12th Legislature of the Andalusian Parliament, without having been approved. The act never entered into force. No new obligations for VUTs arise from this draft. The applicable VUT framework remains: Act 13/2011 Decree 28/2016 + Decree 31/2024 + Decree-law 1/2025. Note: this content was verified on 2 September 2026.