Holiday Rentals in Marbella in 2026: Licences, New Rules and Legal Risks for Owners
Holiday rentals remain one of the most common ways for international owners to earn income from a property in Marbella. But the rules have changed a lot since 2025: a national registration number is now required on every platform, communities of owners have more power to block new tourist flats, and several towns on the Costa del Sol have frozen new licences. This guide explains what you need in 2026 to rent your Marbella property to tourists legally, and the risks of getting it wrong.
Which rules apply to a holiday rental in Marbella
A short-term tourist rental of a home in Andalusia is a vivienda con fines turísticos (VFT). Three layers of rules apply at the same time:
- Andalusian tourism law: the VFT must be registered in the Andalusian Tourism Register (Registro de Turismo de Andalucía) before it is advertised. The regional decree on tourist dwellings was updated in 2024 (Decree 31/2024), tightening requirements and giving town halls more room to set limits.
- National rules: since 1 July 2025, short-term rentals advertised on platforms such as Airbnb or Booking need a single rental registration number (Registro Único de Arrendamientos). Platforms must check it and remove listings without it.
- Your building and your town hall: the community of owners and municipal urban planning rules can restrict or prohibit tourist use.
Step by step: how to rent your Marbella property to tourists legally
- Check that tourist use is allowed for your property: urban planning classification, the building’s statutes and any community agreements.
- Obtain the community’s approval if needed. Since April 2025, starting a new tourist rental in a building generally requires the express approval of three fifths of the owners.
- Make sure the property meets the VFT requirements (licence of occupation, furniture and equipment, information for guests, complaint forms and the other conditions of the Andalusian decree).
- Register the property in the Andalusian Tourism Register and display the registration number in every advert.
- Obtain the national registration number through the Registro Único de Arrendamientos and add it to your listings. Owners must also report the rental activity every year.
- Register your guests: the identity of every guest must be communicated to the police (SES.Hospedajes system).
- Set up your tax compliance before the first booking.
Community of owners: the most common obstacle
The reform of the Spanish Horizontal Property Law in force since April 2025 changed the balance of power. If your apartment is in a building or an urbanisation with a community of owners, a new holiday rental generally needs the prior approval of three fifths of the owners, and the community can also approve higher fees for tourist flats. Existing rentals that were already operating legally before the reform are generally protected, but each case should be checked against the statutes and the dates of registration.
Before buying a property to rent it out, always ask for the community statutes and the minutes of recent meetings. This is part of the checks we carry out in every real estate transaction in Marbella.
Is Marbella limiting new holiday rental licences?
Several municipalities on the Costa del Sol have restricted new tourist flats. Málaga city introduced a three-year freeze on new licences in July 2026, Manilva has its own suspension and Fuengirola restricts apartments without independent street access. As of mid-2026, Marbella had not introduced a blanket freeze, but planning rules and community statutes still decide whether a specific property can be used for tourist rentals. Because this is changing quickly, check the current situation before buying or investing.
Taxes on holiday rental income in Spain
| Owner | Tax | How it works |
|---|---|---|
| Spanish tax resident | Personal income tax (IRPF) | Rental income is declared in the annual return, with deductible expenses. |
| Non-resident from the EU or EEA | Non-resident income tax (IRNR), 19% | Declared through Form 210; expenses related to the rental can be deducted. |
| Non-resident from outside the EU or EEA (for example the UK or the US) | Non-resident income tax (IRNR), 24% | Calculated on gross income, generally without deducting expenses. |
On top of income tax, owners keep paying the annual property tax (IBI) and, for non-residents, imputed income tax for the periods in which the property is not rented. Read more in our guide to property tax in Spain for Marbella owners.
Risks of operating without a licence
- Fines: under Andalusian tourism law, very serious infringements can be fined up to €150,000.
- Removal of listings: platforms must delete adverts without a valid registration number.
- Community claims: the community of owners can take legal action to stop a tourist activity that it has not approved.
- Tax assessments: undeclared rental income is easily detected, as platforms now report bookings to the tax authorities.
Common mistakes holiday rental owners make
- Buying a property “to rent on Airbnb” without checking the community statutes and the planning status.
- Registering with the Andalusian register but forgetting the national registration number, or vice versa.
- Not registering guests with the police.
- Declaring rental income incorrectly as a non-resident, or not declaring imputed income for the empty months.
Frequently asked questions
Do I need a licence to rent my apartment in Marbella to tourists?
Yes. The property must be registered as a tourist dwelling in the Andalusian Tourism Register and, since July 2025, have a national registration number to be advertised on platforms.
Can my community of owners stop me from renting to tourists?
Since April 2025, a new tourist rental in a building generally needs the express approval of three fifths of the owners, and the statutes can also restrict this use.
How are holiday rentals taxed for non-residents?
Through non-resident income tax: 19% for EU and EEA residents, who can deduct expenses, and 24% on gross income for residents of other countries.
Is Marbella banning new tourist flats?
As of mid-2026 Marbella had no general freeze, unlike Málaga city or Manilva, but planning and community rules still apply to each property.
Legal help for holiday rental owners in Marbella
We help owners and buyers check whether a property can be used for holiday rentals, obtain the registrations, deal with the community of owners and set up their tax compliance as non-residents. If you are buying to rent, we review all of this before you sign. Contact us to review your case.
This article is general information and does not replace legal advice for your specific situation. Last updated: October 2026.