Holiday and tourist rental tax in Andalusia
Registering the property, taxing the income and keeping the returns in order, so that letting your apartment does not end in a letter from the tax office.
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Registration first, tax second
In Andalusia, a property marketed for tourist accommodation must be registered with the Andalusian Tourism Registry and meet specific requirements: an occupancy licence, heating and cooling depending on the season, a first-aid kit, complaint forms and cleaning between stays, among others.
The registration number must appear in all advertising, including the platforms. There is also an obligation to report guest details to the police system.
That side is enforced by the town hall and the regional government. The tax side is checked separately, using data the platforms themselves supply to the tax office.
How the income is taxed
- If you are tax resident: declared as property income in your Spanish return
- No 60% reduction, because tourist letting is not long-term residential letting
- If you provide hotel-type services it becomes a business activity, with VAT
- Days the property sits empty still generate imputed income
- If you are non-resident: Form 210, filed annually between 1 and 20 January
- Expenses deductible only for residents of the EU, Iceland, Norway and Liechtenstein
- 19% for those countries, 24% for the rest
- Expenses apportioned by the days actually let
Expenses you can deduct
Where deduction is allowed, costs are apportioned to the days let: council tax, refuse charge, community fees, home insurance, utilities, cleaning and laundry, platform commissions, management fees, repairs and maintenance, and mortgage interest.
Also depreciation of the building, at 3% a year on the higher of the acquisition cost excluding land or the cadastral value of the construction. It is the deduction most owners forget, and usually the largest.
Frequently asked questions
Does Airbnb report my income to the Spanish tax office?
Yes. Intermediation platforms are required to report tourist lettings of homes. The tax office cross-checks that data against the returns filed.
Do I have to charge VAT to my guests?
Tourist letting without hotel-type services is VAT exempt. If you provide services typical of the hotel industry, such as cleaning and linen changes during the stay or catering, then VAT at 10% applies.
What if I only let it for two weeks a year?
It is still declared. There is no minimum below which the income stops being taxable. What changes is the apportionment of expenses and the imputed income for the rest of the year.
Can I hold the property through a company?
You can, but it does not always help. Corporate tax, use of the property by shareholders, the cost of maintaining the structure and the taxation of an eventual sale all need weighing. We look at it case by case.
You may also need
The annual rental return.
Before you buy to let.
If it becomes a business activity.
Tell us about your property.
Get your tourist property in order
Registration, returns and deductible expenses. We will tell you what is missing in your case.