We consider properties with touristic purposes all those which are located in residential areas which offer by means of a price the service of accommodation on a regular basis for short term periods ( less than 2 months) and for touristic purposes.

The properties can be:

Complete property. The whole property is rented out with its maximum capacity which can never be more than 15 places

Properties per room. The owner should be residing in the property and cannot offer more than 6 places

The law applicable regarding this matter in Andalusia is:Decreto 29/2016, of the 2 February, of the properties with touristic purposes and modifying the Decreto194/2010 of the 20 April, od establishments of touristic apartments.

If you wish to rent a property in Andalusia you need to comply with the requirements of this Law and we can help and accompany you in the whole process.

If you have a property in any other part of Spain, we can offer you legal aid, as we have 35 different offices in different parts of the country.

As of May 2016, all properties within Andalusia that are promoted for rental purposes within the standard Tourism channels under the banner of “ holiday apartments”, need to be registered in a registry created for this purpose and meet a number of requirements for quality and safety, under penalty of fines of up to 18,000 € per property for non-compliance.

So if your intention is to rent your property for periods of less than two months and plan to offer these rentals through the ordinary tourism channels (estate agencies, travel agencies, intermediary companies management and maintenance or other platforms) you must register the property with the Ministry of Tourism of the Junta de Andalucía and meet their pre-established requirements in order to avoid heavy penalties that one could obtain

According to the andalucian Law(Decreto 8/2016), which regulates the holiday apartments in Andalucía, request you or your agency to must meet the following requirement. The breach of the law imply in fine:

1. Ventilation and darkening system.

2. Furniture and item necessary to used them immediately.

3. Refrigeration since May to September and heater since October to April.

4. First-aid kit.

5. Touristic information from the area.

6. Bed ships and one change more.

7. Instruction about the electrical items.

8. Inform to the guests about the rules.

9. First Occupancy License.

10. The owner´s telephone number

The rental of touristic properties is on occasions subject to Value Added Tax, considering the lessee of the touristic property a business man or professional.

There are three different cases:

* When one only leases out an apartment, you don´t have to include VAT, other than if additional services are presented, in other words, IT´S EXEMPT, according to the article 20.1.23º of the Tax Law regarding Added Value.

* One only has to pay VAT when besides leasing out the property catering services are offered ( such as dry-cleaning of clothes, towels, cleaning service, etc)

* When one leases out by means of an internet platform or a management leasing company, one will have to pay 21% plus another 10% if one adds the catering services.

In the same manner one must declarethe Personal Tax Return as a return from real estate capital. One must declare the not only the periods when the property is rented out but also when the property is free or at the disposal of the owners.

In the case that this activity is carried out as a professional or economic activity, the profits will be classified as returns on economic activities.

If you have a property in any other part of Spain, we can offer you legal aid as we have 35 offices in different parts of the country.