Holiday Rental Regulation in Spain: What Costa del Sol Owners Need to Prepare for in 2025

Category: Legal & Compliance · Published: February 2025

The regulatory landscape for short-term rentals in Spain is changing significantly this year. For property owners on the Costa del Sol — particularly those who live abroad and manage their property at a distance — understanding what is coming and acting before the deadlines is essential.

This is not a situation where waiting to see how things develop is a safe approach. The changes underway operate at national, regional, and municipal levels simultaneously, and non-compliance carries real consequences: fines, removal from rental platforms, and potential loss of operating flexibility.

This article outlines the main developments to be aware of in 2025, what they mean in practice, and what steps to take now.

The most urgent development: the national rental register

Update (July 2026): This section originally described the Registro Único de Arrendamientos (NRA), introduced by Royal Decree 1312/2024 and made mandatory from 1 July 2025. On 21 May 2026, the Tribunal Supremo annulled the core provisions of this national registry (ruling STS 620/2026), on the grounds that the state lacked constitutional competence to impose a registration system overlapping the autonomous communities’ own tourism registries. The NRA number and its associated annual declaration are no longer required. The regional VUT licence, described later in this article, remains the only registration Andalusian properties need. Full details in our article: The National Rental Register Is Gone [enlace pendiente].

The paragraphs below describe the situation as it stood through most of 2025, before the ruling. They are kept for context but no longer reflect current requirements.

The single most significant change for holiday rental owners in 2025 is the introduction of the Registro Único de Arrendamientos — the Unified National Rental Register — established by Royal Decree 1312/2024, published in December 2024.

The system opened for registration on 2 January 2025, and compliance becomes mandatory on 1 July 2025. That gives owners approximately six months to obtain their Número de Registro de Alquiler (NRA) — the unique identification number that every rental property must have before it can legally be listed on online booking platforms.

From 1 July, platforms including Airbnb, Booking.com, and Vrbo are legally required to verify that every listed property displays a valid NRA. Listings without one must be removed within 48 hours. The implications for any owner who misses this deadline are immediate: no online visibility, no new bookings, and potential administrative sanctions.

The NRA is obtained through the Ventanilla Única Digital de Arrendamientos, the government’s centralised digital portal. Registration requires electronic identification — a digital certificate, DNI-e, or Cl@ve — plus property documentation including the cadastral reference and confirmation of compliance with regional tourism regulations. Each independent rental unit requires its own registration number.

For non-resident owners, the process has an added layer of complexity. Obtaining a valid digital certificate typically requires an in-person verification step in Spain, or authorisation of a local representative to act on your behalf. If you do not yet have a digital certificate or a trusted local contact in Spain, the time to resolve that is now — not in June.

The Andalusian tourist licence (VFT): your regional foundation

Before you can register for the NRA, your property must already hold a valid Vivienda con Fines Turísticos (VFT) licence issued by the Junta de Andalucía. This regional licence is the primary legal authorisation for tourist rental activity in Andalusia and a prerequisite for the national registration process.

To hold a valid VFT licence, a property must meet minimum standards covering usable floor area per guest, bathroom-to-occupancy ratios, mandatory safety equipment — fire extinguisher, first aid kit, emergency contact information — and a valid energy performance certificate. Recent regional updates have also introduced sustainability requirements including water-saving installations and energy efficiency thresholds.

If you obtained your VFT licence several years ago and have not reviewed it since, it is worth checking whether your property still meets current standards. Requirements have been updated, and an inspection finding non-compliance can result in suspension of the licence — which in turn affects your ability to obtain or maintain the NRA.

If you do not yet have a VFT licence and are considering rental activity, obtaining it is the necessary first step — and one that takes time. Starting the process now rather than closer to summer is the sensible approach.

Municipal restrictions: check your specific area

Alongside national and regional requirements, local authorities across the Costa del Sol are implementing their own restrictions on tourist rental activity, particularly in areas where short-term rental density has become a source of residential pressure.

In Málaga city, certain districts have already reached established thresholds for tourist rental concentration. In affected zones, new VFT licences may be restricted or suspended. Some areas also impose independent access requirements — a separate entrance from the main residential building — and utility separation conditions that affect how older properties can be configured for tourist use.

Municipal policies vary significantly across the Costa del Sol. Conditions in Marbella, Estepona, Fuengirola, Mijas, and Nerja differ from those in Málaga city, and local frameworks continue to evolve. For any owner considering starting rental activity, or purchasing a property with rental intent, verifying the current zoning and licensing position at municipal level is a critical first step.

Tax oversight: platform reporting is now automatic

The introduction of the national rental register is accompanied by a significant tightening of tax oversight. From 2025, online booking platforms operating in Spain are required to report financial activity data — including income received by each host — directly to the Agencia Tributaria. This represents a fundamental change in how rental income is monitored.

For non-resident owners, rental income from a Spanish property is subject to the Impuesto sobre la Renta de No Residentes (IRNR). The rate and the ability to deduct expenses depends on the owner’s country of residence and applicable double taxation treaties. EU and EEA residents can generally deduct eligible costs; residents outside the EU and EEA are taxed on gross rental income.

It is also worth noting that non-resident owners are subject to an imputed income tax on Spanish property — the renta imputada — even when the property is not rented at all. This obligation exists regardless of rental activity and is one that many owners are unaware of until it becomes a problem.

Given the increased data-sharing between platforms and tax authorities, ensuring that your rental income is correctly declared and that your tax structure is properly organised is more important than ever. Professional advice from a gestor or tax advisor familiar with non-resident obligations in Spain is strongly recommended.

Data protection: an obligation that comes with rental activity

Any owner who collects guest personal data — names, passport numbers, contact details — is subject to data protection obligations under both Spanish law and the GDPR. The requirement to record and report guest identification data to the relevant authorities applies to all tourist accommodation in Spain, including privately owned holiday rentals.

Where a property management service handles guest check-in and data collection on your behalf, confirming that their system is legally compliant is the owner’s responsibility, not something that can simply be delegated and forgotten.

What to do now

The combination of the July 2025 NRA deadline, updated regional licensing standards, and tighter tax oversight means that 2025 requires active attention from any Costa del Sol owner with rental activity — or rental intentions.

The practical priority list has since simplified: obtaining an NRA is no longer necessary following the May 2026 annulment. What remains unchanged and still matters is this: confirm that your VFT/VUT licence is valid and current, review your tax position with a qualified gestor, check the current municipal status for your specific property location, and ensure that any guest data collection process you use is compliant.

None of these steps are complicated individually, but each requires time, and some depend on others being in place first. Starting now, rather than in the weeks before the summer season, is the difference between being prepared and being caught out.