The register applies inland too
There is a persistent idea that the tourism register is a coastal matter. It is not. Any dwelling in Andalusia let to tourists is declared to the Consejería de Turismo of the Junta de Andalucía, the regional government, by responsible declaration, and receives a code from the Registro de Turismo de Andalucía, here in the VUT/MA/00000 format. The code goes in your listings. Supreme Court judgment 620/2026 annulled the single state register; the Andalusian one stands.
Inland properties raise a question that coastal flats rarely do: what the land is. A house on a plot that is not urban land may not be capable of being let to tourists at all, whatever the tax position. It is answered from the deed and the planning certificate, address by address, and it is the first thing we check on a file from here.
The return and the rate that apply
| Your position | What you file |
|---|---|
| Resident in Spain | Net rental profit inside your income tax return |
| Self-employed for this activity | Modelo 130 and 303 quarterly, Modelo 390 annually |
| Non-resident | Modelo 210 per property and per owner, plus imputed income for days at your disposal |
Nineteen per cent with deductible costs for residents of the European Union, Iceland, Norway and Liechtenstein; 24 % on the gross for everyone else. Ownership here is more Spanish than on the coast, so most files end up in the personal income tax return rather than on Modelo 210, and the argument is about deductions rather than about rates.
Inland means fewer nights, and fewer nights means more imputed income
A house that lets forty or sixty nights a year is not unusual here. For a non-resident owner, the remaining three hundred days are taxed as imputed income on the cadastral value, and on a detached house that value is not small. The result is a Modelo 210 in which the imputed part exceeds the rental part, which surprises owners who expected the tax to follow the money. It follows availability.
VAT: inland extras still count
Royal Decree-law 26/2026 did not distinguish between coast and countryside: any furnished home let for stays of up to 30 nights was to carry VAT at 10 %. Since Congress voted it down on 2 October 2026, the old inland risk — an airport transfer, a cook for the evening or a pool service during the stay breaking the exemption — is the live question again, on a weekend booking as on a long one. Without hotel services the let is exempt; with them it is taxed at 10 %.
Bundled extras therefore need structuring. If you sell the transfer or the cook as part of the stay, they form part of what you supply; if a third party bills the guest directly, they do not. The reverse charge on platform commissions applies as before: Airbnb from Ireland, Booking from the Netherlands, self-accounted by you via the ROI register and Modelo 349. As for the blanket 10 %, its date is open, and the EU directive behind it sets July 2028 as the limit.
The cost base of a house is not the cost base of a flat
Pool maintenance, garden work, a larger insurance premium, borehole or irrigation costs, higher electricity, more frequent repairs and a bigger building to depreciate: the annual spend on an Alhaurín house is substantially higher than on a coastal apartment. All of it is deductible in proportion to the nights actually let, which is precisely the problem when the nights are few. The single most effective thing an owner here can do for the tax result is to raise occupancy, because every extra night lifts the deductible share of every cost line at once.
Depreciation of the construction deserves setting up properly, since on a detached house it is usually the largest deduction available. It is computed on the building value rather than the total price, and it needs the deed and the cadastral split to be right. Done once, it runs for years.
Communities of houses, and the municipal bills
Since 2025 a community can limit or condition tourist letting with three fifths of the votes. Inland that often means a community of detached houses sharing a private road, street lighting and sometimes a pool, rather than a block of flats, and the same rule applies to them. Where the house is genuinely independent, with no community at all, this concern disappears entirely, which is a real advantage of the inland product that nobody advertises.
Waste charges and the planning treatment of tourist properties are set by the town hall, vary between municipalities and change over time. We read the ordinance applying to your address rather than assuming it matches the coast.
When the house is also yours to live in
Many Alhaurín owners let a property that the family uses at weekends, or that was the main home before a move. Two points follow. While it is let to tourists it is not your main residence, so the reliefs attached to a main home do not apply to that income. And on a later sale, the relief for reinvesting the proceeds of a main home in another main home depends on the property genuinely having been your habitual residence up to that point, which a history of tourist letting complicates. Neither is a reason to avoid letting; both are reasons to decide deliberately what the property is, and to keep the supply contracts, the census registration and the calendar consistent with that decision. Where a sale is likely within a few years, it is worth modelling the two routes before the first booking rather than after the last one.
What we take care of
Recurring compliance for inland owners: planning and register position confirmed first, depreciation set up, costs apportioned against real nights, imputed income calculated for the long closed periods, drafts shown before filing. From 60 € a month plus VAT, and no tie-in. Pricing · Tell us about the house.
Letting the family home for six summer weeks: Elena and Marcos
Not every Alhaurín letting is a second home. Elena and Marcos live with their children in a detached house with a garden and a pool, bought in 2016. Each year, from mid-July to the end of August, the family decamps to Elena's home village in the province of Jaén, and since 2025 they have let the house for those six weeks. In 2026 that came to 45 nights at 280 €.
They are tax resident in Spain, so the income goes into their personal income tax return, half each. And because this is their main home, one rule works in their favour: no imputed income arises for the days the house is not let. Only the letting itself is declared.
| Item (2026) | Amount | Deductible |
|---|---|---|
| Income: 45 nights × 280 € | 12,600.00 € | — |
| Platform commission (15 %) | 1,890.00 € | In full |
| Cleaning, garden and pool between guests (6 × 120 €) | 720.00 € | In full |
| IBI, insurance, supplies, pool maintenance and depreciation | 12,600.00 € | For 45 days: 1,553.42 € |
| Net rental income | 12,600 − 1,890 − 720 − 1,553.42 = 8,436.58 € | |
The annual bills are IBI 1,200 €, insurance 600 €, supplies 3,600 €, pool maintenance 1,500 € and depreciation 5,700 € (3 % of 190,000 €, the half of what they paid that corresponds to the building). That they add up to exactly the summer's takings is a coincidence, and a useful one: deducted in full, the letting would show no profit whatsoever, which cannot be right for a house the family occupies for ten and a half months. At an assumed marginal rate of 37 %, the summer adds 8,436.58 × 37 % = 3,121.53 € to the couple's tax bill, shared between them. Worth knowing before setting the nightly price; the wider list of costs is in deductible costs of a holiday let.
Six weeks still bring the non-tax duties with them
Living in the house exempts it from nothing. From the first guest there must be official complaint forms available, the equipment the Andalusian tourism rules require, and a report of every guest's details to the authorities. These are the duties a family letting for a few weeks forgets most readily, precisely because it does not think of itself as a business. Tourism penalties are processed separately from anything the tax office does, and the platforms report hosts to both administrations. Six weeks done properly cost little; six weeks done informally can cost more than the whole summer earned.
Supplements, a jointly owned house and the family's own spending
Big houses here are often let to groups, and the price is built from extras: per additional person, per pet, for heating the pool, for the final clean. Everything the guest pays in order to stay is rental income, whether the platform collects it or you are handed it on arrival; a security deposit you give back is not. Add the extras to each stay before doing the sums, because the platforms include them in what they report.
Elena and Marcos bought under the Spanish community-of-property regime for married couples, so each declares half of the result even though the bookings are in her name; if they file jointly, the two halves meet in a single return. What matters is keeping the split identical year after year. And the temptation in a lived-in house is to slip family life into the letting: the car used to hand over keys, the groceries left in the fridge, the phone. A welcome hamper for the guests is a letting cost; the family's gym membership obviously is not. House costs go in only by the share of days let.
Aircrew and engineers on assignment near the airport
Being ten minutes from the runway brings another kind of guest: technicians on secondment, flight crews, professionals on a project lasting several weeks. Once a stay runs beyond two consecutive months with the same person, the Andalusian tourism rules no longer treat it as a tourist let, and it is documented as a seasonal lease instead. The income tax return treats both alike, but the contract and the register do not, so the two should not share one listing. The trade-offs are set out in tourist let or seasonal lease.