If you own an apartment or villa in Torrox Costa, Nerja or anywhere in Andalusia and you rent — or plan to rent — it to tourists, Spanish law directly applies to you. The Decreto 31/2024 of the Junta de Andalucía brings significant updates to the framework originally established by Decreto 28/2016.
This guide, written by the Conciergerie Del Mar team, explains in plain language what has changed, what you must do to comply, and what fines you risk if you don't.
⚠️ Disclaimer: This article is for information purposes only. For your specific situation, consult a licensed property manager or a lawyer specialising in Spanish real-estate law. Conciergerie Del Mar can guide you through the process.
🏛️ Background: from Decreto 28/2016 to Decreto 31/2024
In Andalusia, properties rented to tourists for short stays (under 2 months) are called Viviendas con Fines Turísticos (VFT) — sometimes referred to as VUT (Vivienda de Uso Turístico) in other Spanish regions. Both terms refer to the same type of holiday rental.
Decreto 28/2016 established the original legal framework: mandatory registration with the Registro de Turismo de Andalucía (RTA), a VFT registration number, and listing compliance. The Decreto 31/2024 updates and strengthens these rules, adding tighter platform obligations and new rights for residential communities.
🆕 Key changes introduced by Decreto 31/2024
1. Residents' associations can now vote to ban VFT rentals
This is the most impactful change for many owners. An amendment to the Ley de Propiedad Horizontal now allows residents' associations (comunidades de vecinos) to vote to ban or restrict tourist rentals in their building — provided they obtain a 3/5 qualified majority.
⚠️ Check this immediately: If your property is in a shared building, review the latest residents' association meeting minutes. A ban voted in your absence is legally enforceable against you.
2. Platforms must verify and display your VFT number
Airbnb, Booking.com, VRBO and all booking platforms must now verify that a valid VFT number exists before publishing a listing, and display it clearly. Platforms that publish unverified listings risk fines themselves. In practice: if your listing does not show your RTA number (format VFT/MA/XXXXX), it may be removed by the platform or reported to Andalusian authorities.
3. Stricter enforcement of the Traveller Register
The obligation to report guests via SES.HOSPEDAJES within 24 hours of arrival already existed. Decreto 31/2024 increases controls and penalties. The fine for failing to register guests can reach €30,000 per infraction.
4. Tighter property quality standards
Rental properties must meet minimum habitability, equipment and safety standards. Inspections can be triggered by complaints from guests or neighbours. A property that fails inspections may have its VFT authorisation withdrawn.
📋 The 5 core obligations
- Register with the Registro de Turismo de Andalucía (RTA)File a Declaración Responsable with the Junta de Andalucía. You receive your VFT number (e.g.
VFT/MA/123456), which must appear in all listings and communications. This is the mandatory first step — everything else flows from it. - Display your VFT number on all listingsThe number must appear on Airbnb, Booking, your own website, any flyer or marketing material. Absence of the number is a sanctionable offence.
- Exterior signage on the propertyAn official sign must be displayed at the property entrance showing your VFT number. The Junta de Andalucía specifies the accepted format.
- Public liability insurance (RC)Insurance covering damage caused to third parties (guests, neighbours) during stays is mandatory. Standard home insurance policies generally do not cover tourist rental activity — an extension is required.
- Guest registration via SES.HOSPEDAJESWithin 24 hours of each guest's arrival, you must submit their details (name, ID document, date of birth, nationality) to the national SES.HOSPEDAJES system, managed by the Guardia Civil and National Police.
✅ Good news: Conciergerie Del Mar handles all of these steps on your behalf — initial registration, Airbnb/Booking compliance, guest registration, renewals. You don't have to deal with any of it.
⚖️ Fines and sanctions
| Severity | Type of offence | Fine |
|---|---|---|
| Minor | Missing VFT number on listing, absent signage, incomplete paperwork | Up to €2,000 |
| Serious | Failure to register with RTA, non-compliance with habitability standards, no RC insurance | €2,001 to €18,000 |
| Very serious | Unlicensed renting, repeat offences, endangering guests, failure to register travellers | €18,001 to €150,000 |
⚠️ SES.HOSPEDAJES: The specific fine for failing to register travellers in the national system can reach €30,000 per incident, independently of tourism-related penalties. This is a national security obligation — controls are rigorous.
💶 Tax obligations
- Spanish tax resident: Rental income is subject to IRPF (Spanish income tax). Real expenses (management fees, cleaning, maintenance) are deductible. Withholding rate: 15% (7% for the first 2 years of activity).
- Non-resident owner (e.g. UK or French): You are subject to IRNR (Impuesto sobre la Renta de No Residentes) and must file quarterly Modelo 210 returns in Spain. The double-taxation treaty between Spain and your country of residence avoids paying twice.
- VAT (IVA): If you use a management agency like CDM, their commission is subject to 21% IVA. Direct VFT rental income is generally IVA-exempt.
⚠️ VFT tax obligations are complex and depend on your personal situation. A tax specialist in Spanish law is essential — we can recommend trusted partners in the region.
🤝 How Conciergerie Del Mar handles everything for you
VFT regulations can feel daunting, especially for non-resident owners who don't speak administrative Spanish. That's exactly why Conciergerie Del Mar exists.
- ✅ Full VFT dossier preparation and Declaración Responsable filing
- ✅ RTA number obtained and listings updated on Airbnb/Booking
- ✅ Residents' association check — analysis of bylaws and meeting minutes
- ✅ SES.HOSPEDAJES registration for every guest, within legal deadlines
- ✅ RC insurance compliance — guidance towards the right products
- ✅ Ongoing regulatory monitoring — you are alerted when the law changes
- ✅ Optional full property management: listings, check-in/out, cleaning, maintenance
Own a property in Torrox or Nerja?
Contact us for a free analysis of your situation and full VFT compliance support. No commitment required for the first contact.
Contact us❓ Frequently asked questions
My property is already registered under Decreto 28/2016 — do I need to redo the process?
In principle, VFT numbers issued under the previous decree remain valid. However, you must verify that your file meets the new requirements — particularly RC insurance and your residents' association situation. A compliance audit is recommended.
I only rent through Airbnb — does this apply to me?
Yes, without exception. As soon as you rent a property to tourists for less than 2 consecutive months in Andalusia, VFT regulations apply — regardless of the platform used, or even for private direct rentals.
My residents' association voted to ban holiday rentals — what can I do?
If the vote was carried out legally (3/5 majority), it is enforceable against you even if you were absent from the meeting. You must cease tourist activity. Legal challenge is theoretically possible but costly. Consult a Spanish real-estate lawyer.