Renting out your Marbella villa: licences, tax and management

The Andalusian tourism register

Any home let to tourists in Andalusia has to be registered as a vivienda con fines turísticos (VFT) in the Andalusian tourism register before you take bookings. Registration gives the property its VFT number, which belongs in every listing and which careful guests now ask for before they pay.

Decree 31/2024 raised the standards a VFT has to meet and allows town halls to set limits on holiday rentals in their area. Marbella, Benahavís and Estepona are separate municipalities and can take different positions, so check the current rules for your exact address, ideally before you buy with letting in mind.

The paperwork of the house matters here too. Ask your lawyer whether the villa's planning status allows registration, which is one more reason for careful due diligence on licences at the purchase stage.

The national register and your community of owners

Since 1 July 2025 Spain also runs a single national register for short-term and seasonal lets. A villa let to tourists needs its national registration number as well as the Andalusian one, and listings are expected to show it. Keep both registrations up to date if the capacity or the ownership changes.

Since April 2025 a new tourist rental inside a community of owners needs prior approval from three fifths of the owners. This is not only an apartment question: many villas stand on urbanisations organised as a community of owners, and the rule can apply there too. Read the statutes and recent minutes before you buy, and get the approval in writing before you register.

Guests, house rules and neighbours

Hosts in Spain must register the identity of their guests with the police. In practice the manager usually collects identity documents at or before check-in and submits the details, but make sure your management contract states clearly who does it for every booking.

Neighbours are the other half of a sustainable rental. Set clear house rules on guest numbers, parties and noise, enforce them, and give neighbours a number to call. On a quiet hillside street one bad weekend can turn a community against you, and goodwill counts for more now that communities have a formal say.

Tax for non-resident owners

Non-resident owners pay Spanish non-resident income tax on rental income. Residents of the EU or EEA pay 19% on the net figure, after deducting expenses linked to the letting, in proportion to the period let. Residents of other countries pay 24% on the gross income, with no deductions. Since the United Kingdom left the EU, owners resident there fall into the second group.

Returns are filed quarterly, and your home country will usually want to know about the income too, with double tax treaties deciding how any credit is given. For the weeks the villa is not let, the imputed income charge on the cadastral value, explained in our guide to purchase costs and taxes, still applies.

Owners who are tax resident in Spain are taxed through the annual income tax return instead. Offering hotel-style services, such as daily cleaning or meals, can change how the income is treated, so describe your planned service level to a tax adviser first.

Management companies

Few overseas owners run a villa rental themselves. A full-management company typically handles pricing and marketing, bookings and guest communication, check-in and check-out, guest registration, cleaning and linen, pool and garden care, maintenance and an inspection after each stay.

Fees vary with the level of service, but full management commonly takes a significant share of gross income, with figures in the range of 15 to 25% often quoted, and cleaning, linen or repairs are sometimes billed on top. Compare what is included, not only the percentage, and ask for a sample owner statement.

Before you speak to anyone, our rental income calculator gives you a first estimate to test against any manager's projections.

• Who holds guest deposits, and how damage is claimed
• Who submits guest registrations and keeps the records
• How rates are set for peak and shoulder months
• What the owner statement shows, and how often it comes
• How the contract can be ended, and on what notice

Insurance, wear and tear

Tell your insurer that the villa is let commercially. A standard home policy may not cover damage caused by paying guests or claims against you as a host, so look for cover that explicitly includes holiday letting and public liability. Look at the pool, terraces and stairs with a safety eye: that is where accidents happen.

Holiday guests are harder on a house than an owner is. Budget for replacing linen and towels regularly, repainting more often, servicing air conditioning and pool equipment, and refreshing furniture every few years. Keep art, valuables and anything irreplaceable in a locked owner's store or off the property.

For staff, alarms and keeping the house secure between guests, see our guide to villa staff and security.

This article is general information, not legal or tax advice; before you register, sign a management contract or file a return, take advice from an independent lawyer (abogado) or tax adviser.