Tourist Licenses in Marbella in 2026: A Complete Guide to the VFT Reform and Its Impact on Rental Profitability

If you are buying real estate in Marbella with rental income in mind, or you are already renting out a villa or apartment to tourists, 2026 has been a turning point. Over the past one and a half years, the rules for short-term rentals in Andalusia were rewritten several times, and in spring the Supreme Court of Spain overturned one of the key elements of the new system. For investors, this means both new opportunities and new risks that directly affect the payback calculation.

This guide explains what exactly changed, who it affects, what documents are now required, and how all of this impacts the rental income of a property on the Costa del Sol. The material is for information only and does not replace legal advice from a specialist lawyer for a specific situation.

A short version for those in a hurry

In Andalusia, the tourist licence is officially called VFT (Vivienda con Fines Turísticos) and is issued through a responsible declaration (declaración responsable) filed with the Registro de Turismo de Andalucía. The main changes from the last one and a half years are: for properties in apartment buildings, the consent of the owners’ community is now mandatory, approved by a majority of three fifths of the votes; fines for violations have increased; and the national short-term rental registry NRUA, introduced in July 2025, was cancelled by a Supreme Court decision on 21 May 2026. Good news for investors: the right to rent to tourists now effectively transfers with the property when you buy it, although the new owner must file their own declaration.

Why this matters right now

Demand for rentals in Marbella, both short-term and long-term, remains consistently high, and limited supply of new housing supports prices. In this situation, the ability to rent the property legally to tourists directly affects its investment appeal and the resale price. That is why uncertainty around VFT licences for many years has been one of the main headaches for buyers on the Costa del Sol.

In 2026, this uncertainty was partially lifted, but in its place a more complex, layered compliance system appeared. Let’s break it down by level.

Three levels of regulation: how the system works in 2026

Before July 2025, the owner dealt with two levels of requirements. Now there are effectively three, and they are intertwined.

First level: regional VFT registration in Andalusia

This is the foundation of the entire system. Andalusia regulates tourist rentals through Decreto 28/2016 with subsequent amendments. This is where VFT registration is processed, with all technical and operational requirements. Without valid regional registration, no other compliance levels are possible.

Formally, VFT is not a classic licence, but a responsible declaration (declaración responsable) that you submit to the Registro de Turismo de Andalucía, confirming that the property meets all legal requirements. After the declaration is accepted, you receive an official registration number in the format VFT with middle letters indicating the province (for Málaga this is MA). This number must appear in all rental listings.

Second level: national NRUA registration and its cancellation

From 1 July 2025, Spain introduced a national registration system, set out by Royal Decree Real Decreto 1312/2024. Each property listed on platforms with online booking and payment, such as Airbnb or Booking.com, was required to obtain a single NRUA rental number linked to the Registro de la Propiedad.

However, this level turned out to be legally unstable. On 21 May 2026, the Supreme Court of Spain, in its decision, cancelled the national NRUA registry, recognising it as unconstitutional interference with the powers of the autonomous communities. This resulted from a jurisdictional dispute between the regional government of Andalusia and the central authorities in Madrid. After this decision, the national NRUA registration number and the related annual declaration no longer apply, while the regional VFT licence and the digital single window (Ventanilla Única) remain in force.

For the owner, this means practical simplification: an entire layer of duplicate bureaucracy has been removed. But it is important to understand that the situation is evolving, and you should regularly monitor official publications from the Junta de Andalucía, because the regulatory framework continues to change.

Third level: consent of the owners’ community

This is one of the most significant changes for investors buying apartments, not standalone villas. Since 3 April 2025, owners in apartment buildings are required to obtain explicit consent from the owners’ community to operate tourist rentals.

A vote is required by a majority of three fifths of the total share of owners in the community, with a twenty-day waiting period after notification of the meeting protocol, during which objections may be raised. Without such consent, tourist letting is not allowed, even if the community bylaws do not contain a direct ban. Conversely: if the community has already voted to ban it, it is not possible to obtain a new VFT licence for that property.

For a standalone villa without an owners’ community, this level does not apply; regional registration is sufficient. This is one of the reasons why villas in gated residences and in prestigious addresses remain especially attractive to investors focused on rentals.

What this means for the buyer: the licence transfers with the property

Perhaps the main good news of the reform for the investment market is that the right to rent to tourists is now effectively tied to the property and transfers when you buy it. Previously, uncertainty in this area deterred some buyers who viewed real estate as a rental asset.

At the same time, there is an important nuance. VFT registration is linked both to the property and to the owner at the same time. When selling, the new owner must file their own responsible declaration, and the previous registration is cancelled. The procedure is usually fast and fully electronic: the new owner or their representative submits a declaración responsable, notifying the authority of the change in legal title. It makes sense for the buyer to check that all requirements are still met before submitting the new declaration, since the rules may have changed since the initial registration.

That is why you should assess the rental potential (rentability) before the deal, not after. Compatibility of the property with tourist use under the local urban plan, the absence of a ban in the community bylaws, and the availability of the necessary documents directly determine whether you will be able to legally earn rental income.

Requirements for the property: what is needed to obtain a VFT

To register a VFT in Andalusia in 2026, the property must meet a number of conditions.

From the property side, you need a first occupancy licence (licencia de primera ocupación) or the municipal equivalent, confirming the legality of the construction; a valid energy certificate registered with the Junta de Andalucía; and a municipal report on urban compatibility confirming that the property is located in an area where tourist use is permitted by the local plan. This last document often becomes the main barrier, because some municipalities have limited or suspended the issuance of new licences in certain zones.

From the owners’ community side, the bylaws must not contain a direct prohibition on tourist activity, and if needed, owners’ consent is required by the majority described above. To confirm that there is no ban, a certificate from the community administrator is used.

Minimum quality standards also apply: air conditioning (conditioning and heating in bedrooms and living areas), internet for guests, a first-aid kit, the official complaint books of the Junta de Andalucía, registration of all guests with the police within one day after check-in, tourist information with emergency service phone numbers, clean linens and professional cleaning between stays, and an equipped kitchen.

Step-by-step registration procedure

The system is built on a responsible declaration, not on prior authorisation. This means that after you submit the declaration, you can start operating without waiting for separate approval.

First, the full set of documents is collected. The biggest delays are usually caused by the municipal compatibility report and the community administrator certificate, so it is best to start with those. Then, through the online portal of the Junta de Andalucía, you submit a declaración responsable indicating the cadastral reference and the property address, the owner’s details and NIE, a declaration of compliance with the requirements, and the stated maximum occupancy. Within a few days after submission, you receive the VFT registration number, which is then used in all marketing materials and listings on platforms.

If all documents are in order, the declaration itself is submitted and processed in one to two weeks. But collecting the preliminary documents, especially the municipal compatibility report, can take from two to eight weeks, so for the full cycle until readiness to operate, it is reasonable to plan for one to three months.

Registration costs

The VFT registration itself does not involve a government fee; the responsible declaration system is free. Practical costs come from the energy certificate (approximately from one hundred to two hundred and fifty euros depending on the area), the municipal compatibility report (around fifty to one hundred and fifty euros, depending on the municipality), the community administrator certificate (about thirty to three hundred euros), legal support for preparing the application and, if necessary, making adjustments to the property to meet the minimum standards.

Fines: the cost of non-compliance has increased

The regulatory reform significantly tightened liability. Operating tourist rentals without registration is an administrative offence. Fines range from two thousand euros for minor violations to one hundred and fifty thousand euros for serious ones, and a separate decree-law adopted in April 2025 raised the upper limit of sanctions to six hundred thousand euros in the most severe cases. Platforms are also required to check licence numbers before publishing, and listings without a valid number may be rejected or removed.

Common reasons for refusal

Refusal of registration is most often linked to several typical situations. These include a ban on tourist rentals in the community bylaws that cannot be bypassed; incompatibility with zoning, when the local urban plan does not allow tourist use in that area; lack of a first occupancy licence, which is common for older properties; failure to meet minimum habitability standards; and discrepancies between the registered description of the property and its actual use.

For the buyer, the conclusion is simple: you need to assess the rental potential before the deal. One missing document or a restriction already adopted by the community can completely close the possibility of legal tourist letting, and with it, part of the expected income.

How the reform affects the investment strategy

Let’s summarise it from an investor’s perspective. The cancellation of the national NRUA registry removed a layer of duplicate bureaucracy and reduced operational burden. Tying the right to rent to tourists to the property increased predictability for buyers of rental assets. But the requirement for owners’ community consent made apartments in apartment buildings more sensitive to neighbours’ positions, while standalone villas in gated residences turned out to be in a more stable position.

The practical meaning for someone choosing a property for rental is that the ownership structure and the urban zoning area now matter no less than the location and the quality of the property itself. A villa in a prestigious address without an owners’ community and with a clean urban planning history carries less regulatory risk than an apartment in a building where tourist rental is not resolved by a vote.

The ABARZO team helps you assess the rental potential of a specific property even before the deal and choose real estate that meets your investment goals on the Costa del Sol. Contact us to discuss your situation.

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