Short-term letting on the Costa del Sol: the new single registry and why staying current matters

By Ignacio Capote Cánovas - Octubre 2026

If you're thinking of making your home pay through short-term letting, 2025 and 2026 have changed the rules. This isn't to alarm you, but so you don't get pulled from the platforms or hit with a penalty. Here it is, without the jargon.

What changed. Royal Decree 1312/2024, published in the Official Gazette on 24 December 2024, created the Single Digital Rental Window and a Rental Registration Number (NRA) for short-term lets. It came into force on 2 January 2025 but has been operative since 1 July 2025. From that date, platforms such as Airbnb or Booking remove listings that don't show a valid registration number. The rule transposes EU Regulation 2024/1028, so it comes from Europe and is here to stay in one form or another.

The 2026 twist. Here's the part a good firm tells you and a generic website doesn't: in 2026 the Supreme Court annulled the Single Registration Number procedure of RD 1312/2024 for encroaching on competences, while leaving the Single Digital Window standing. The result: the framework is being reorganised. The European obligation to register still exists, but the precise "how" is being rebuilt. In your case, that means you check the position at the time you let, not rely on a guide from six months ago.

And the Andalusian layer. On top of the state registry, Andalusia regulates Tourist-Purpose Dwellings (VFT), with their own registration and regional requirements. And there's a third layer many forget: your community of owners. Since the 2019 reform, article 17.12 of the Horizontal Property Act allows the community, by a three-fifths majority, to limit or condition tourist letting. Check the bylaws before investing in a refurbishment.

Legal analysis. The full picture is three levels that must fit together: the state registry (RD 1312/2024 and whatever results from the Supreme Court ruling), the Andalusian tourist rules (VFT) and your community's rules (article 17.12 LPH). Add tax: today short-term letting is taxed under non-resident income tax and only carries 10% VAT if you provide hotel-type services; a rise to 21% has been discussed but is not approved. Setting up a short-term let without fitting these pieces together is a recipe for trouble. We tell you whether you can, which registrations you need today and how it is taxed, and we get everything in order.