Getting on the register
A dwelling let to tourists in Andalusia 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. Conil is in the province of Cádiz, so the code reads VUT/CA/00000 and it must appear in your advertising. Supreme Court judgment 620/2026 annulled the national single register and left the Andalusian one in force.
The municipality spreads well beyond the town, across scattered coastal and rural settlements, and the planning classification of an address out there is not always what an owner assumes. It can decide whether the property is capable of being let at all, and it is checked from the deed and the planning certificate rather than from the estate agent's description.
Your residence, your return
| 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 |
Non-residents pay 19 % with deductible costs if they live in the European Union, Iceland, Norway or Liechtenstein, and 24 % on the gross with nothing deductible otherwise. Most Conil owners, however, are Spanish residents from Seville, Cádiz or Madrid with a family holiday home, and their rental result simply joins the rest of their income.
VAT: the simple summer let stays exempt, for now
A self-managed summer let with a clean between guests sits well inside the VAT exemption. Royal Decree-law 26/2026 would have ended that by taxing stays of up to 30 nights at 10 %, but the decree-law failed its vote in Congress on 2 October 2026 and lapsed.
For a house let mainly in July and August, the eventual change means paperwork that runs all year: a Modelo 303 every quarter, even with nothing to declare. When it starts is unknown — July 2028 is the European limit — so no summer can yet be called the first one with VAT. If you use the platforms, the reverse charge on their commissions continues, with an EU VAT number on the ROI register and a Modelo 349. Owners who let only through a local agency should read the agency's invoice: once the rent is taxed, its VAT will be deductible if the invoice is in your name.
Eight weeks against twelve months of costs
This is the defining feature of a Conil file. The property earns in July and August, perhaps with Easter and a few spring weekends attached, and carries a full year of community fees, IBI, insurance, waste charge, supplies, mortgage interest and building depreciation. Because deductible costs are apportioned by the nights actually let, a 70-night season recovers under a fifth of them.
The lesson owners take from this is usually the right one: the tax result improves far more by adding shoulder-season nights than by raising the August rate, because extra nights raise the deductible fraction of every cost line at once. And for a non-resident, the ten empty months are not neutral; they generate imputed income on the cadastral value for every day the property was available.
Inherited shares, and who declares what
Family holiday houses on this coast have often passed down a generation or two, and are now owned by several siblings in undivided shares, sometimes with a surviving parent holding a life interest. Spanish tax follows the deed. Each co-owner declares their own share of the income and of the costs; where a life interest exists, the income belongs to the person entitled to it rather than to the bare owners; and one return filed by whoever collects the money is wrong, however fairly the family has agreed to divide it. It is much easier to establish this before the season than to unpick it afterwards.
Neighbours, and what the town hall charges
Since 2025 a community of owners can limit or condition tourist letting with three fifths of the votes and quotas. In Conil many properties are independent houses with no community, in which case the point does not arise. Where there is one, the meetings tend to be held out of season, so a delegated vote matters if you are not local.
The waste tariff and the planning treatment of a tourist property are decided by this town hall and not by its neighbours, and both move over time. A charge that looks wrong can be challenged within a short window from notification, so the demand is worth opening rather than leaving to a direct debit. We look at the ordinance in force at your address.
Insurance, and the policy most owners actually have
A standard home insurance policy is written for a home, and several of them exclude or limit cover while the property is occupied by paying guests. That is worth checking before the season rather than after an incident, because the letting is exactly the period in which the risk is highest and the flat is full of people who do not know where the stopcock is. For tax the point is simpler: the premium is a cost of the activity and is deducted in proportion to the nights actually let, like every other annual bill. An owner who upgrades to a holiday-let policy pays more and deducts more, in the same proportion, and gains the cover that made the upgrade worth doing in the first place.
How we handle the season
We handle the recurring compliance: co-ownership sorted out first, costs apportioned honestly against a short season, imputed income kept correct for the long closed period, drafts shown to you and returns filed on time. From 60 € a month plus VAT, and no tie-in. Pricing · Tell us about the house.
One whitewashed house, fifty summer nights, three returns
Ana still lives in Conil, Luis works in Madrid and Marta has been in Zurich for years. Together they inherited their parents' house and in 2026 let it for 50 nights in July and August at an average of 170 €: 8,500 € of income, a third each. Sharing the money is easy. The three declarations are not, because one house and one letting are taxed three ways according to where each heir lives.
- Direct costs. Commission at 12 %, 1,020 €; ten deep cleans at 60 €, 600 €. Deducted whole: 1,620 €.
- General costs. IBI 520 €, insurance 350 €, supplies 900 € and depreciation. For an inherited house the base is the value declared for inheritance tax plus the costs and taxes of the inheritance; net of land, the building is worth 90,000 € and 3 % of it is 2,700 €. Total 4,470 €, deductible 4,470 × 50/365 = 612.33 €.
- Net rental income. 8,500 − 1,620 − 612.33 = 6,267.67 €, a third being 2,089.22 €.
- Imputed income for 315 days. Cadastral value 75,000 € at 2 %: 1,294.52 €, a third being 431.51 €.
| Sibling | Where they declare | Base from the house | Tax on it |
|---|---|---|---|
| Ana (Conil) | Income tax return, with her other income | 2,089.22 € + 431.51 € imputed | At her marginal rate |
| Luis (Madrid) | Income tax return, with his other income | 2,089.22 € + 431.51 € imputed | At his marginal rate |
| Marta (Zurich) | Modelo 210, no costs | 2,833.33 € gross + 431.51 € imputed | 680.00 € + 103.56 € |
Marta pays 24 % on her share of the gross, deducting nothing, because Switzerland is in neither the European Union nor the European Economic Area. Living in Germany or France she would pay 19 % on her share of the net: 396.95 € rather than 680 €. Her 2026 rent is filed from 1 to 20 April 2027 and the imputed income between April and December of that year. Ana and Luis, meanwhile, declare identical figures yet pay different amounts: Spanish income tax has a state half and a regional half, so Ana applies the Andalusian scale and Luis the Madrid one, each on top of their other income.
Typically the platform account is in Ana's name and the money lands in her bank. If she declares the whole house and the others nothing, the tax office sees one owner reporting 100 % of a property she holds a third of, and two owners reporting nothing. Handing her brother and sister their cut does not make her return correct. Each owner declares their share, even when one person manages the collection; put that in a written agreement among the three.
Who gets August
The best month to let is also the month everyone wants to spend there. If Luis takes a fortnight of August, those nights are nobody's letting and count as days at the disposal of all three. If instead he pays his siblings to use it, a let between co-owners appears, with its own treatment and a need for paperwork. Agree the calendar at the start of the year and put it in writing alongside the management agreement. The same agreement should say who files the responsible declaration for the VUT/CA code and how the others' consent is shown.
If the house is sold with a sister in Switzerland
A sale would oblige the buyer to withhold 3 % of the price of Marta's share, and the municipal plusvalía would fall due too. Everything documented since the inheritance will be needed then. See selling as a non-resident.