Welex, our leading firm of lawyers and accountants in Marbella, is pleased to detail in this blog information and tax advice on holiday homes in Andalucía, Spain.

Our geography in Spain offers one of the best destinations for sun-seeking travelers among others, so it is not surprising that many see the south of Spain as an opportunity to start their own tourist accommodation business.

In order to assist you in the process of setting up your holiday rental in Andalusia, Spain, we have put together this short guide explaining the differences between flats and holiday homes in Andalusia, Spain.

In Andalusia, Spain, according to the legislation, there are different types of tourist accommodation depending on their uses and characteristics. We are going to focus on tourist accommodation in Andalusia, Spain.


Tourist flat in Andalusia, Spain:

The Junta de Andalucía defines the concept of tourist flat in Decree 194/2010 as a “set of accommodation units […] intended to provide tourist accommodation services, which have adequate furniture and facilities for the conservation, preparation and consumption of food and beverages, and which are subject to exploitation in common by the same owner”.

Tourist flats in Andalusia, Spain, are considered as tourist accommodation establishments that can provide tourist services complementary to accommodation.


Homes for tourist purposes in Andalusia, Spain:

In Decree 28/2016 it is defined as “properties located on land for residential use, in which an accommodation service is offered for a price, on a regular basis and for tourist purposes.

The homes for tourist purposes in Andalusia, Spain, according to the regulation will be advertised in tourist offer channels: national rental platforms, tourist service companies, travel agencies, among others.

The number of places is limited to 15 places if rented as a whole, 6 places if rented in rooms, and in no case may there be more than 4 beds per room, with a maximum rental contract period of 60 days.


The regulations are made up of a wide range of laws and regulations, the main one being the Andalusian Tourism Law 13/2011, which regulates all tourist activities in Andalusia, Spain. And you will be able to see in detail the requirements that must be met in terms of equipment, accreditation of ownership, occupancy license, complaint forms, etc.

How is income taxed in Spain?

Non-resident taxpayer in Spain:

On a property for tourist purposes in Andalusia, Spain, the income is taxed as income from real estate capital as it is income derived from the letting of real estate. If the owner of the property is resident in another Member State of the European Union, in Iceland or Norway, he will be taxed at a rate of 24% on the income he obtains and will be able to deduct the expenses he incurs in connection with the rental. In addition, you will be taxed at a reduced rate of 19%.

If your accommodation is a tourist flat, the income obtained will have to be declared as income from economic activities.

As a taxpayer in Spain, you will be obliged to file a quarterly tax return (form 210) for the income you receive every quarter and an annual tax return.


What income must be declared and what expenses are deductible in Spain?

The total income obtained from the short-term rental of your tourist accommodation and the following expenses that are directly related to the rental of the accommodation, i.e. those that correspond to the time during which the accommodation has been rented, are not included in the long term rentals


Practical example:

If you rent a property for tourist purposes in Andalusia, Spain, during the summer months, you cannot deduct the expenses for the whole year, they must be prorated based on the months it has been rented.

To conclude, if you are interested in investing in holiday homes in Andalucía, Spain, you have come to the right place. At Welex, our leading firm of lawyers and accountants in Marbella, Andalucía, we are committed to providing you with the advice and support you need to make the most of this opportunity.

We have a team of highly qualified experts who are fully conversant with the laws and regulations in force in Spain. Whether you need assistance in obtaining the necessary permits and licenses, the fiscal and financial management of your property, or the resolution of any legal disputes in Spain, our firm is here to help you every step of the way. Don’t hesitate to contact us for a personalized consultation and find out how we can facilitate your plans in the exciting world of holiday homes in Andalucía.