What is the same everywhere in Andalusia
Three things travel with you across the region. First, registration: any dwelling let to tourists is declared to the Consejería de Turismo of the Junta de Andalucía, the regional government, through a responsible declaration (declaración responsable), and receives a code from the Registro de Turismo de Andalucía which must appear in your advertising. The Spanish Supreme Court judgment 620/2026 annulled the single state register; this regional one survived and is now the only one that matters.
Second, VAT. A holiday let without hotel services is exempt under Article 20.Uno.23 of the Spanish VAT Act; with them it is taxed at 10 %, the rate hotels charge. Royal Decree-law 26/2026 of 29 September would have put every let of up to 30 nights at 10 %, but Congress voted it down on 2 October 2026: the start date is now uncertain, and the outer limit is July 2028 under Directive (EU) 2025/516. From then on owners will invoice each stay, file Modelo 303 every quarter and deduct the VAT on their costs. The commissions charged by Airbnb from Ireland and by Booking from the Netherlands already add a reverse-charge obligation: an EU VAT number on the ROI register and a Modelo 349. The detail is in our guide to the 10 % VAT on holiday lets.
Third, the income tax. If you are resident in Spain the letting result goes into your personal income tax return. If you are not, you file a Modelo 210 for each property and each owner, at 19 % with deductible costs where you live in the European Union, Iceland, Norway or Liechtenstein, and at 24 % on gross rent with nothing deductible anywhere else. The days the property stood at your disposal produce imputed income on top.
What changes from town to town
Four things, and they are the reason these pages exist separately.
- The local charges. Waste tariffs are set by each town hall, and some of them bill a holiday flat at a rate closer to a hotel than to a home. An assessment that looks wrong can be challenged within a short window from notification.
- Planning. Several councils distinguish between residential use and lodging use in their plans, and enforce that distinction through planning procedures that run separately from your tourism code and from your tax position.
- The season. Deductible costs are apportioned by the nights actually let, so a twelve-month city and a two-month beach town recover very different fractions of the same annual bills.
- The neighbours. Since 2025 a community of owners can limit or condition tourist letting with three fifths of the votes and participation quotas. That threshold is far easier to reach in a small building of permanent residents than in a resort complex owned from abroad.
Málaga province
The largest concentration of holiday lets in Spain, and the widest spread of owner profiles: Málaga, Marbella, Torremolinos, Benalmádena, Fuengirola, Mijas, Estepona, Manilva, Casares, Nerja, Vélez-Málaga, Rincón de la Victoria, Alhaurín de la Torre, Antequera and Ronda.
Seville, Córdoba and Granada
The inland cities work on an inverted calendar, busy in spring and autumn and empty in the August heat, with heritage rules on top of the planning ones: Seville, Córdoba and Granada. On the Granada coast, Almuñécar and Motril are domestic markets with sharply concentrated seasons.
Cádiz and Huelva
The Atlantic coast has the shortest and most intense seasons in the region, and a housing debate of its own in the capital: Cádiz, Jerez de la Frontera, Conil de la Frontera, Tarifa and Huelva.
Almería and Jaén
The mildest winter on the mainland at one end of the region and the quietest market at the other: Almería, Roquetas de Mar, Vera and Jaén.
If your town is not listed
We work across the whole of Spain, remotely. These pages exist because the Andalusian coast is where most of our holiday-let clients are, not because the service stops at the regional border. The general guide to holiday let tax applies wherever the property is, and the regional differences outside Andalusia are mostly about the tourism register and about inheritance and gift tax rather than about income tax.
What we check first on any holiday-let file
The order matters, because the answers depend on each other. First, whether the property can lawfully be let at all: the planning classification of the address and the position of the community of owners, since no tax arrangement survives a property that should not be on the register. Second, who owns it and in what shares, because that decides how many returns there are and whose they are. Third, where each owner is tax resident, which decides whether the income goes into a personal income tax return or a Modelo 210 and, if the latter, at which of the two rates. Fourth, the calendar: nights let, nights of personal use and nights genuinely empty, which drives both the apportionment of every cost and the imputed income. Only then do the invoices matter. Most of the errors we correct come from starting at the invoices.
What we do
We run the recurring tax compliance of holiday-let owners: reading the platform and agency statements, apportioning costs against the nights actually let, calculating imputed income where it applies, preparing the returns, showing you the draft and filing them. From 60 € a month plus VAT, and no tie-in. See the pricing or tell us about your case in two minutes.