Tourist rentals have become a popular way for property owners in Andalusia to generate additional income. With its rich cultural diversity, renowned beaches, and historical destinations, the region attracts millions of tourists annually, making vacation rentals a lucrative business. However, operating legally requires obtaining a tourist license and complying with specific regulations set by the Junta de Andalucía. In this article, we explain the requirements, associated responsibilities, and how Welex, lawyers and accountants in Marbella, can assist you.

1. What is a tourist rental license in Andalusia?

A tourist rental license is a mandatory requirement for those wishing to offer their property as a vacation rental in Andalusia. This permit certifies that the property meets the minimum standards set by regional tourism regulations and allows owners to operate within the legal framework.

Andalusian tourism legislation has been recently updated, so it is crucial for property owners to stay informed about the changes to avoid fines or legal issues. If you’re considering renting your property for tourism purposes, obtaining the license is not just a formality but a guarantee that your business operates within the law.

2. Requirements for obtaining a tourist license in Andalusia

The Junta de Andalucía requires vacation rental properties to meet certain basic conditions, including:

  1. Habitability and safety conditions:

    • Direct ventilation to the outside or a suitable air conditioning system.
    • Essential furniture and equipment for immediate use.
    • Safety measures, such as fire extinguishers or smoke detectors, if necessary.

  1. Compliance with minimum services:

    • Supply of potable water and electricity.
    • Availability of complaint forms.
    • Cleaning at guest check-in and check-out.
    • Provision of bed linen and towels.

  1. Registration in the Andalusian Tourism Registry (RTA):

To begin operations, a responsible declaration must be submitted, including all property details such as location, capacity, and main features.

  1. Compliance in case of delegated management:

If you delegate property management to a person or company, they must register as the operator in the Andalusian Tourism Registry. This procedure is mandatory and must be completed by August 22, 2024, according to the latest legislative changes.

3. Direct vs. Delegated Management: Who Should Hold the License?

As a property owner, you have two options for managing your tourist rental:

  1. Direct management:

You, as the license holder, will handle all associated services, such as:

  • Key delivery.
  • Guest reception and assistance during their stay.
  • Maintenance and replacement of household items.
  • Cleaning at check-in and check-out.
  • Invoicing for services.

  1. Delegating management to a third party:

If you hire a specialized company or manager to handle these activities, the regulations require that this third party becomes the operator of the property. They must formalize their registration in the Andalusian Tourism Registry as the license holder, taking on legal responsibility before the administration and users.

It is important to note that this change in license ownership is not optional and must be completed within the specified deadlines to avoid legal complications.

4. Accounting and Tax Obligations for Tourist Rentals in Andalusia

In addition to obtaining the tourist license, you must meet various tax obligations depending on whether the vacation rental operates as a business activity or not:

  1. Tax obligations for properties rented as passive income (not a business activity):

    Spanish income Tax for Non-resident individuals:

  2. Tax obligations when operating as a business activity:

A rental is considered a business activity when at least one full-time employee is hired to manage operations. Obligations include:

  • Registration for the Economic Activities Tax (IAE): More information here
  • Periodic tax declarations: Income is subject to IRPF (income tax) or corporate tax, depending on whether the owner is an individual or a company.
  • VAT application in specific cases: If additional services like daily cleaning, transportation, or organized activities are provided, the activity may be subject to VAT. To know more about when VAT applies consult this blogpost.
  • Organized accounting: Keeping detailed records of income and expenses to facilitate tax filing and optimize profitability.

Be aware that if you are offering any type of food services or other specific professional services, your activity might be a professional activity instead of a business  If you need to know more about this particular case, do not hesitate to contact our professional accountants.

5. How Welex Can Help

At Welex, lawyers and accountants in Marbella, we understand the importance of correctly managing the legal and accounting aspects of your tourist rental. We offer a comprehensive service that includes:

  1. Tourist license processing:
    Our team handles all necessary procedures with the Junta de Andalucía, ensuring your property complies with legal requirements.
  2. License ownership transfer:
    If you delegate management to a third party, we assist with filing the responsible declaration and registering the new operator.
  3. Accounting and tax management:
  4. Personalized advice:
    Each client is unique. We provide tailored solutions to meet your specific needs, whether you manage your property directly or delegate to others.

6. Conclusion

Tourist rentals in Andalusia offer a great business opportunity, but operating in this sector requires compliance with a series of legal and tax requirements. From obtaining the license to proper accounting management, each step is vital to ensuring the success of your activity and avoiding administrative issues.

At Welex, we put our expertise in law and accounting at your service to help you navigate this process efficiently and securely. For more information or assistance in obtaining your tourist license or managing your tax obligations, don’t hesitate to contact us today. We are here to help!