The decree on Holiday rental regulations in Andalusia defines in article 3, the context of its application. If a dwelling is located in Andalusia and is in urban land for residential use, and accommodation is offered for a price, on a “regular base”, (by channels giving the possibility to book accommodation, travel agencies, companies mediating or organizing tourist services). However, the authorities will consider the property rented on a regular base if they have evidences of repeated rentals.
The property will then have to be inscribed in the Registry of Tourism of Andalusia. The following will be required:
Data of the house, including size and services as it appears in the first occupation license, the name and details of the owner, name and details of the person or company that is going to manage the rental activity. Once inscribed the Tourism administration will issue a property number. This number will have to appear in any advert (offline or online).
Guest registration. – Tenants details must be notified to the local authorities (Guardia Civil hospederias website), within 24 hours of the arrival, including their names and ID/passport details.
The inscription at the Guardia Civil (in order to obtain the password and username and access their website to send the notifications) must be done personally by the owner or the real estate that will send the details to the authorities.
It will be requested original ID/ passport, copy of the Tourism license given by the Junta de Andalusia and copy of the house deeds or “nota simple”, plus power of attorney if the application is filed by a representative.
Rental Prices and conditions
Prices of the rental services must be specified in the booking. Conditions, reservation, advance payments and cancellation policies will have to be detailed and communicated prior to the rental agreement. At the time of booking the tenant will receive a document summarizing the price and details of the reservation including conditions, penalties, rules in relation to the use of facilities and pets or smoking restrictions.
- The property will need to have a first occupation license.
- The bedrooms must have windows or direct ventilation to the exterior. The windows must have blinds.
- It needs to be furnished and have the necessary equipment for immediate use, .
- AC must be in all bedrooms and sitting rooms if the rental is between May and September and heating if the rental is between October and April.
- Offer local tourism information and how to act/contact in emergency situations.
- Instruction manuals for the appliances.
- Telephone number of the rental manager.
- Complaints book.
- First aid kit.
- Cleaning service before the arrival and on the departure of the guests.
- Bed sheets and towels (and a spare set depending on the rental period).
Taxes and VAT:
Many of the holiday rental apartments are privately owned and exempt of VAT. Residents declare the incomes yearly in their income tax return,
If nonresident in Spain but resident in the EU, Iceland or Norway, they will have to file form 210 (Agencia Tributaria) every quarter and pay the relevant taxes. The tax rate is 19% of the gains or the rental incomes (you will need to give evidences that the booking produced the expenses deducted). In any other countries tax rate is 24%. .