Tourist Licence in Andalusia: A Complete Guide for Property Buyers and Investors
For property buyers considering a Spanish property as an investment for short-term tourist rental, the tourist licence is the most important regulatory element. The licence (registered as Vivienda de Uso Turístico or VUT in Andalusia) authorises the property to be marketed and rented to tourists, with the right to advertise on platforms like Airbnb, Booking and Vrbo. The licence is granted by the Junta de Andalucía under the Decree 28/2016 (as modified by Decree 31/2024) and is subject to substantive requirements (capacity, equipment, accessibility, community authorisation in some cases) and to ongoing obligations (communication of guest data, compliance with the equipment list, annual filings). This article provides a complete guide for buyers: existing licence verification, new licence application, costs, timelines, and the strategic implications for the purchase decision. Our dedicated tourist licence lawyers guide buyers through the process.
The two scenarios: buying with or without an existing licence
A buyer of a Spanish property who wants to use it for tourist rental faces two scenarios: buying a property that already has an operating tourist licence (transferable to the buyer), or buying a property without a licence and applying for a new one. The two scenarios have very different implications for price, due diligence, and risk profile.
Properties with existing licences are typically priced at a premium (10-30% above equivalent properties without licence, depending on the location and the regulatory restrictions). The premium reflects the certainty of being able to operate immediately after the purchase. Properties without licences are cheaper but the buyer assumes the risk of being able to obtain a new licence (which may be impossible in restricted zones like central Málaga). The detailed comparison is in our tourist licence guide.
Verifying an existing tourist licence
The verification of an existing licence is the most important due diligence step for a buyer planning to continue the tourist activity. The verification covers: existence and validity of the licence (number, date of grant, no cancellation procedures pending); coincidence of the licence description with the physical property (capacity, services, equipment); compliance with current regulations (the Decree 31/2024 introduced new requirements that older licences may not yet meet); absence of pending sanctions or complaints; community authorisation if required.
The verification is done by consulting the Registro de Turismo de Andalucía (the official tourism registry of the Andalusian regional government), by reviewing the documentation provided by the seller, and by an on-site inspection of the property to verify physical conformity. Any discrepancies identified should be addressed in the negotiation (price adjustment, conditions in the contract, withdrawal if serious).
Transfer of the licence to the new owner
The licence is transferable to the new owner through a declaration of change of titularity filed with the Junta de Andalucía within 30 days of the public deed. The declaration is a simple administrative procedure and the change is processed within 15-30 days. The licence continues with the same number and the same conditions; the only change is the registered titular.
During the transition period (between the public deed and the formal change of titularity), the activity can continue. The buyer can receive guests, manage reservations, and operate the property as a tourist rental from the day of the purchase. The formal change of titularity is a paper update that does not affect the operational continuity, but should be completed promptly to avoid administrative confusion.
Applying for a new tourist licence
For properties without an existing licence, the buyer can apply for a new one after the purchase. The application is filed with the Junta de Andalucía and requires: documentation of titularity (the new deed); evidence of compliance with the substantive requirements (capacity, equipment, accessibility); community authorisation when required (in many cases under the post-April 2025 regime); cadastral reference and other property identification data.
The application is processed in 15-30 days in straightforward cases. If the application is denied (typically because of urban-planning incompatibility, community prohibition, or substantive non-compliance), the buyer has no licence and cannot operate the activity. The buyer who plans to apply for a new licence after the purchase should verify the feasibility before the purchase to avoid being left without the intended activity.
Substantive requirements under Decree 31/2024
The current substantive requirements under Decree 31/2024 include: minimum equipment of cooking, sleeping, bathroom, safety, connectivity; bath ratio of one bath per 4 places with a minimum of 2 baths for properties with more than 4 places; capacity limits per bedroom based on the surface area; accessibility for persons with reduced mobility in certain cases; independent access from common areas.
The buyer of a property with an existing licence granted before Decree 31/2024 should verify whether the property complies with the new requirements. Some properties may need modification (additional baths, equipment upgrades, accessibility adaptations) to remain compliant. The cost of adaptation should be considered in the purchase decision.
The NRA (Número de Registro de Alquiler)
In addition to the regional licence, properties used for short-term rental must have the NRA (Number of Rental Registry), required by EU Directive 2024/1028 and Spanish Law 1/2025. The NRA must be in place from 20 May 2026 for all properties marketed through platforms. The NRA is requested through the Land Registry corresponding to the property. The detailed mechanics are in our partner-site article on the NRA in Andalusia.
The buyer of a property with an existing tourist licence should verify whether the NRA has been obtained and, if not, plan to obtain it as part of the post-purchase steps. The NRA and the regional licence are coordinated but separate; both are required and the buyer must handle both.
Costs of the licence (initial and ongoing)
The cost of obtaining a tourist licence in Andalusia includes the administrative fee (modest, typically under €100) and the cost of any adaptation works necessary to meet the substantive requirements (variable based on the existing state of the property). For a property already substantially compliant, the cost may be a few hundred euros. For a property requiring significant adaptation, the cost can be several thousand euros.
The ongoing costs of operating a tourist licence include: lawyer or gestor fees for managing the licence; communication of guest data to the police (free but requires time); insurance specific to tourist activity; equipment renewal; potential community-specific charges (some communities charge additional fees to owners of tourist properties). The total ongoing cost is typically 5-10% of the gross rental income.
Strategic implications for the purchase decision
The tourist licence has significant strategic implications for the purchase decision: the premium for an existing licence reflects the regulatory certainty and the impossibility of obtaining new licences in restricted zones; the risk of new licence application failure should be factored into the price for properties without a licence in any zone with restrictions; the regulatory trend toward more restriction may favour purchases with existing licences in the long term.
For investors, the calculation includes the expected rental income, the operating costs, the regulatory risk (changes in regulation, potential cancellation of licence), and the resale value (the licence adds value at resale if the regulatory environment continues to restrict new licences). The investment analysis should consider all these factors and not rely on a simple yield calculation.
Tax aspects of the tourist activity
The income from tourist rental is subject to IRNR for non-resident owners (19% for EU/EEA residents, 24% for other foreign residents) on the gross rental income with limited deductions (for EU/EEA residents). For resident owners, the income is subject to IRPF on net rental income (with deduction of all related expenses).
The activity may also be subject to VAT if the owner provides hotel-like services (cleaning, breakfast, daily linen change). If the owner only provides accommodation without hotel-like services, the income is typically exempt from VAT but subject to ITP at a regional rate on the rental contracts. The analysis of the tax treatment depends on the specific business model and should be done with the lawyer or tax adviser.
Action steps for buyers planning tourist rental
Before purchase: verify the existence and validity of any existing licence; verify the feasibility of new licence application if there is no existing licence; review community statutes and acuerdos for tourist activity restrictions; verify the urban-planning compatibility; estimate the expected rental income realistically. Purchase: include licence-related conditions in the contract; negotiate the price reflecting the licence value. Post-purchase: file the change of titularity within 30 days; obtain NRA; arrange the operational setup (platforms, gestion). For a full consultation on a tourist rental purchase, contact our team.
The tourist licence is one of the most regulated areas of Spanish property law and one of the most important for investor buyers. The professional guidance of a lawyer with specific tourist licence experience is essential to navigate the regulatory complexity and to ensure a sound investment decision.