Short-Term Rental Registration in Andalusia — VUT Licence Guide 2026

What Is a VUT in Andalusia?

A VUT (Vivienda con Fines Turisticos) is the legal classification for a short-term tourist rental property in Andalusia. The framework is governed by Decreto 28/2016, de 2 de febrero, which regulates tourist accommodation in dwellings in the Comunidad Autonoma de Andalucia.

Under this decree, a VUT is defined as a complete residential dwelling that is offered for tourist accommodation on a regular basis, for periods of up to two months, and is marketed through tourism channels (websites, platforms, or agencies).

The regulation distinguishes VUTs from other tourist accommodation types such as apartamentos turisticos (which have a separate regulatory framework) and establishes minimum quality and safety standards that all VUT properties must meet.

Eligibility Requirements

Not every property in Andalusia qualifies for a VUT licence. The key eligibility criteria under Decreto 28/2016 are:

• Complete dwelling: The property must be a complete, self-contained residential unit. Renting individual rooms within a shared dwelling does not qualify under the VUT framework (room-only rentals fall under separate regulations).
• First occupancy licence (licencia de primera ocupacion): The property must hold a valid first occupancy licence or equivalent habitability certificate, confirming it meets building and safety standards.
• Furnished and equipped: The dwelling must be sufficiently furnished for immediate occupation, including bedroom furniture, kitchen equipment, bathroom fittings, and basic appliances (air conditioning or heating, hot water, etc.).
• Community rules compliance: If the property is part of a comunidad de propietarios (homeowners’ association), the community statutes must not explicitly prohibit tourist rental activity. Some communities have amended their statutes to restrict or ban VUT use — this must be verified before applying.
• Safety standards: The property must have a first aid kit, provide tourist information about the local area, and display emergency contact information. A complaints book (hojas de reclamaciones) must be available.

Step-by-Step Application Process

The VUT registration process in Andalusia follows a Declaracion Responsable (responsible declaration) model. This means you declare that the property meets all legal requirements, and the Junta de Andalucia registers it based on that declaration. However, inspections can occur after registration.

Step 1: Prepare Your Documentation

Before submitting your application, gather the following documents:

• Completed Declaracion Responsable form (available from the Junta de Andalucia website)
• Copy of the property deed (escritura) or rental contract with owner’s authorisation for tourist use
• First occupancy licence or habitability certificate (cedula de habitabilidad)
• NIE (for non-Spanish nationals) or CIF (for companies) of the owner/operator
• Proof of civil liability insurance covering tourist accommodation activity
• Energy performance certificate (certificado de eficiencia energetica)
• Community of owners certificate confirming no prohibition on tourist use (if applicable)
• Floor plan with room dimensions and maximum occupancy

Step 2: Submit the Declaracion Responsable

The declaration is submitted to the Registro de Turismo de Andalucia through the Junta de Andalucia’s electronic office (Ventanilla Electronica). Non-residents can submit through a legal representative (gestor or abogado). Once submitted, you receive a registration number that allows you to begin operating while the registration is processed.

Step 3: Receive Your VUT Registration Number

The Junta assigns a unique VUT registration number (e.g., VFT/MA/00000). This number must be displayed on all advertising, platform listings, and guest communications. Processing typically takes 1 to 3 months, although the Declaracion Responsable model means you can operate from the date of submission.

Update: Supreme Court Annuls the National Registry (Sentencia 620/2026)

On 22 May 2026, the Spanish Supreme Court (Sentencia 620/2026) annulled the national Unified Short-Term Rental Registry (Royal Decree 1312/2024) for exceeding State competence. There is no longer a national registration number to obtain: registration is handled exclusively at the regional level, through the Registro de Turismo de Andalucía (the VFT registration described above). The EU-mandated Single Digital Window (Ventanilla Única Digital) for platform data-sharing continues to operate, but it is not a separate registration you must apply for.

Penalties for Operating Without a Licence

Operating a short-term rental in Andalusia without proper VUT registration carries significant penalties. Under Andalusian tourism legislation, infractions are classified by severity:

Infraction Level	Fine Range	Examples
Minor (leve)	Up to approximately 2,000 EUR	Administrative irregularities, missing complaints book
Serious (grave)	Up to approximately 18,000 EUR	Operating without registration, false declarations
Very serious (muy grave)	Up to approximately 150,000 EUR	Repeat offences, obstruction of inspections

Fines depend on the severity classification, the degree of negligence, and whether the owner has prior infractions. The Junta de Andalucia has intensified enforcement in recent years, particularly in high-tourism areas such as Malaga, Marbella, and Seville.

Platform Obligations

Short-term rental platforms operating in Spain, including Airbnb, Booking.com, Vrbo, and others, are now required to verify that listed properties hold valid registration numbers. Platforms must display the VUT number on all listings and, under evolving EU and Spanish regulations, may be required to share listing data with regional authorities.

Properties listed without a valid registration number risk removal from platforms and additional penalties for the owner.

Tax Obligations for VUT Owners

Operating a VUT in Andalusia generates several tax obligations:

• IRPF (Spanish tax residents): Rental income must be declared on your annual income tax return. Net rental income (after deductible expenses) is taxed at your marginal rate.
• IRNR (Non-residents): Non-resident owners pay a flat 19% tax (EU/EEA residents) or 24% (non-EU residents) on gross rental income through an annual IRNR declaration (filed annually on Modelo 210 — 1–20 January for 2024 and 2025 income, and 1–20 April of the following year from the 2026 tax year onwards under Orden HAC/623/2026).
• IBI (property tax): All property owners pay annual IBI. Some municipalities have introduced or are considering IBI surcharges for properties used as tourist rentals.
• Tourist tax: As of 2026, Andalusia does not impose a region-wide tourist tax, although this is under active political discussion and may be introduced in the future. Check current status at the time of your application.
• VAT (IVA): Tourist accommodation is generally exempt from IVA when provided without hotel-like services (reception, cleaning during stay, meals). If you offer additional services, IVA at 10% may apply.

Frequently Asked Questions