Registration is the same inland as on the coast
Any dwelling in Andalusia let to tourists is declared to the Consejería de Turismo of the Junta de Andalucía, the regional government, through a responsible declaration (declaración responsable). The Registro de Turismo de Andalucía issues a code, here in the VUT/MA/00000 format because Antequera belongs to the province of Málaga, and that code must appear in your advertising. The Supreme Court judgment 620/2026 annulled the national single register and left the regional one untouched.
The return that lands on you
| Your position | What you file |
|---|---|
| Resident in Spain | Net rental profit inside your income tax return |
| Self-employed for this activity | Modelo 130 and Modelo 303 quarterly, Modelo 390 in January |
| Non-resident | Modelo 210 per property and per owner, with imputed income for the days at your disposal |
The non-resident rates are 19 % with deductible costs for residents of the European Union, Iceland, Norway and Liechtenstein, and 24 % on gross rent with no deductions for everyone else. In practice the Antequera files we handle are overwhelmingly Spanish-resident owners, which means the rental result goes into the personal income tax return and the whole argument becomes one about deductions and about documentation.
VAT: the rural package still decides
Inland, many lettings are sold as a package: breakfast included, a guided walk, dinner on request. Each of those services can take a letting out of the Article 20.Uno.23 exemption. Royal Decree-law 26/2026 had set VAT at 10 % on every stay of up to 30 nights, package or no package, with lets of more than 30 nights remaining exempt if they were just a dwelling; it was voted down by Congress on 2 October 2026 and never applied.
If you intend to sell an experience rather than a bed, the question today is first whether you are inside the exemption, and then how each part is invoiced and what you can deduct. The blanket 10 % will return on a date still to be fixed, July 2028 at the outside under Directive (EU) 2025/516. The reverse charge on platform commissions continues: Airbnb invoices from Ireland and Booking from the Netherlands, and you self-account for the Spanish VAT through the ROI register and Modelo 349.
Fifty bookings, not twelve
The Antequera pattern is many very short stays. That has a direct effect on administration: each booking is a check-in, a guest registration, a cleaning cost, a laundry cost and a line on a platform statement to reconcile. Two hundred nights sold in eighty bookings cost far more to run, and to account for, than two hundred nights sold in twenty.
It also affects the cost side. Consumables, laundry and cleaning scale with changeovers rather than with nights, so an inland property with short stays has a higher cost per night let than a coastal one with fortnightly families. All of it is deductible in proportion to the nights actually let, but the proportion has to be supported, and with this many transactions that means a system rather than a shoebox.
Weekends, holidays and a very uneven calendar
Demand here concentrates on weekends, long weekends and the spring and autumn shoulders, with a midsummer dip when the inland heat arrives. Annual occupancy is consequently lower than on the coast even when the property is well run. Because deductible costs are apportioned by nights let, that low occupancy directly limits how much of the IBI, insurance, community fees, waste charge, supplies, mortgage interest and building depreciation reaches the return.
For a resident owner the unlet days are simply unlet. For a non-resident they generate imputed income on the cadastral value, which in an inland town with modest values is a smaller figure than on the coast but is still a figure, and it still has to be declared.
Historic buildings and what you can deduct for work on them
Antequera has a large stock of older town houses, and owners who let them are usually owners who have restored them. The distinction that matters is between a repair, deducted in the year it is paid and apportioned by nights let, and an improvement, which is not deducted immediately but increases the value of the asset and is recovered over time through depreciation, raising the acquisition value on a later sale. Builders' invoices that simply say "works" help nobody. We look at the quotes while the wording can still be fixed.
Community rules and municipal charges
Since 2025 a community of owners can limit or condition tourist letting with three fifths of the votes and quotas. Where the property is an independent town house with no community at all, which is common here, the question does not arise, and that is a genuine structural advantage over a coastal flat. Where there is a community, the statutes and recent minutes are worth reading before you commit.
Waste tariffs and the planning treatment of tourist properties are municipal, they vary between councils and they change, so we check the ordinance in force at your address rather than repeating one from elsewhere in the province.
What we do each quarter
We run the recurring compliance for inland owners: reconciling a high volume of short bookings, apportioning costs properly, setting up depreciation, and filing on time with the draft shown to you first. From 60 € a month plus VAT, and no tie-in. Pricing · Tell us about your case.
Three siblings and their mother's town house
Pilar, Rafael and Luis inherited their mother's house in the old quarter in 2023. On the inheritance tax return they valued it at 140,000 €; they paid 1,100 € of municipal land-value tax (plusvalía) and 900 € in notary and land registry fees. Rafael, who lives in Antequera, suggested letting it to visitors coming for the dolmens and the karst landscape, and running it himself. In 2026 it sold 90 nights, almost all at weekends, at an average of 110 €.
What an inherited house is depreciated on
An inheritance has no purchase price. The acquisition value is the figure declared for inheritance tax plus the taxes and costs inherent in acquiring it, the plusvalía included: 140,000 + 1,100 + 900 = 142,000 €. The land is then set aside using the split on the IBI receipt (here, 55 % is building), which leaves 78,100 €. Annual depreciation at 3 % is 2,343 €. The land-and-building split is explained in the land value on the IBI receipt.
The costliest mistake we see with inherited houses here is skipping depreciation altogether, or computing it on the cadastral value, usually far below the inheritance figure. Deduction is lost every year, and on a sale the depreciation that should have been taken is subtracted from the acquisition value anyway, claimed or not. The owner pays twice: once while letting and again when selling.
| Item | Calculation | Whole house | Each sibling |
|---|---|---|---|
| Income | 90 nights × 110 € | 9,900.00 € | 3,300.00 € |
| Platform commission | 15 % | −1,485.00 € | −495.00 € |
| Cleaning | 38 stays × 45 € | −1,710.00 € | −570.00 € |
| Annual bills by let days | (IBI 480 + insurance 300 + supplies 1,500 + depreciation 2,343) × 90/365 | −1,139.92 € | −379.97 € |
| Net rental income | 5,565.08 € | 1,855.03 € | |
| Imputed income, 275 days | 70,000 € × 1.1 % × 275/365 | 580.14 € | 193.38 € |
If all three paid a top rate of 30 %, the house would cost (5,565.08 + 580.14) × 30 % = 1,843.57 €, roughly 614.52 € a head. With so few nights, the imputed income on the empty days weighs noticeably.
Rafael does the work, the deed decides the shares
Each sibling declares a third of the income, the costs and the imputed income, however the work is divided. If they organise themselves as a co-ownership entity to run the letting, it may need its own tax number and an annual information return allocating income to each member. The register entry must also show who operates the dwelling. Luis has worked in Lyon for years, so his third goes on Modelo 210 at 19 % with his proportional costs deducted, backed by a French tax residence certificate. Rafael pays the bills for all three, so he should keep the invoices for everyone and send each sibling an annual summary of income, costs and nights. And if the IBI receipt still arrives in their mother's name, update the cadastre so that payer, claimant and declarant match.
Wedding weekends and one-night guests
Families sometimes take the whole house for a single night for wedding guests at one of the country estates in the plain, by private arrangement with the couple. No platform involved, and still a tourist let: it needs the code and goes in the return. Take payment by transfer and issue a receipt. With so many short stays, each guest must also be recorded and reported within the time limits, even for one night; a keypad lock and a pre-arrival form solve it without anyone waiting at the door.