Table of Contents
- 1. Andalucía's new Housing Law is now in force
- 2. Rental deposits no longer need to be lodged with the Junta
- 3. New rules for estate agents in Andalucía
- 4. Changes to the reduced 2% property transfer tax for professional resellers
- 5. Supreme Court overturns parts of Spain's short-term rental register
- 6. Community approval for new tourist rentals
- 7. Councils have greater control over tourist accommodation
- 8. Málaga tightens its rules on tourist accommodation
- 9. Certain eviction protections extended until the end of 2026
- 10. Further changes to seasonal and room rentals are proposed
- 11. Proposed 21% VAT on tourist accommodation
- 12. What happened to the proposed 100% tax on some non-EU buyers?
- 13. New anti-money-laundering legislation is being prepared
- What should property buyers do?
- Buying or selling property in Andalucía?
- FAQs
Property rules in Spain continue to change, with several important developments taking effect during 2026. Andalucía has introduced a new regional Housing Law, rental deposit procedures have changed, rules surrounding tourist accommodation continue to develop, and further national reforms are being considered.
Some of the changes are already in force, while others remain proposals. Here is a straightforward summary of the main developments affecting property in Andalucía as of September 2026.
Last updated: 21 September 2026.
1. Andalucía's new Housing Law is now in force
The Ley 5/2025 de Vivienda de Andalucía came into force on 24 January 2026 and represents a substantial update to housing legislation across the region.
The law applies to residential property throughout Andalucía, including existing homes, new-build properties, free-market housing and protected housing.
Among other areas, it covers:
- housing construction and quality;
- protected and affordable housing;
- property information and documentation;
- property intermediaries;
- rental deposits;
- housing rehabilitation;
- consumer protection; and
- housing inspections and enforcement.
One practical change concerns documentation supplied with new properties. New developments and homes undergoing comprehensive rehabilitation require a Manual del Usuario de la Vivienda, containing information needed for the use, maintenance and future repair of the property.
Where this documentation exists, the law also requires it to be passed to subsequent owners when the property is sold.
Further changes to parts of the law are already being prepared. On 18 September 2026, the Junta de Andalucía and Spanish Government announced an agreement to amend several areas where the regional legislation overlapped with national rules.
Read the Andalusian Housing Law on the BOJA website.
Read the September 2026 update from the Junta de Andalucía.
2. Rental deposits no longer need to be lodged with the Junta
A useful change for landlords came into effect on 24 January 2026.
For rental agreements entered into from that date onwards, landlords in Andalucía are no longer required to lodge the tenant's deposit with the regional administration.
This does not remove the normal requirement for a tenancy deposit. The change concerns what the landlord does with the money after receiving it.
For contracts signed from 24 January 2026, the property owner retains the deposit during the tenancy and returns it to the tenant at the end of the contract where appropriate.
Deposits relating to contracts signed up to 23 January 2026 remain under the previous system. Where these deposits were paid to the Junta, they can be reclaimed when the relevant tenancy ends.
Further information about rental deposits from the Junta de Andalucía.
3. New rules for estate agents in Andalucía
The new Housing Law also created the Registro de Agentes Inmobiliarios Especializados del Sector Residencial de Andalucía - a regional register for residential estate agents.
The original law stated that registration would be compulsory and included requirements covering professional experience or qualifications, specialist property training and professional insurance or financial guarantees.
The register has not simply become an immediate licensing requirement. The law allows up to two years from its entry into force for the register to be created, regulated and put into operation.
There has also been an important change of direction.
On 18 September 2026, the Junta de Andalucía announced an agreement with the Spanish Government under which the regional law will be amended. Registration will no longer be made a compulsory condition for accessing the estate agency profession.
The qualification requirements will also be adjusted to comply with national rules on market access and professional regulation.
Further detail will therefore depend on the legislation and regulations used to put the register into operation.
Read the latest Junta de Andalucía announcement.
4. Changes to the reduced 2% property transfer tax for professional resellers
Andalucía has a reduced rate of 2% Property Transfer Tax (ITP) in certain circumstances where qualifying property professionals buy homes specifically for resale.
The rules changed from 1 January 2026.
Among the current conditions:
- the buyer must meet the requirements for a qualifying professional property business;
- the property must be acquired with the intention of reselling it;
- the intention to resell must be formally recorded;
- the value of the home and relevant annexes must not exceed €500,000; and
- the subsequent sale must normally be completed by public deed within two years.
This reduced rate does not apply to ordinary private purchasers buying a home for themselves. It is aimed at qualifying businesses purchasing residential property as stock for resale.
See the current 2% ITP requirements from the Junta de Andalucía.
5. Supreme Court overturns parts of Spain's short-term rental register
One of the more significant national property developments of 2026 concerns Spain's short-term rental registration system.
Royal Decree 1312/2024 had created a national registration procedure for short-term rentals, including the allocation of registration numbers through the Property Registry.
On 19 May 2026, Spain's Supreme Court partially upheld a legal challenge against the decree and annulled important parts of the registration procedure.
The decision does not mean that holiday accommodation in Andalucía is now unregulated.
Properties operating as tourist accommodation in Andalucía remain subject to the regional tourism rules and, where applicable, registration through the Registro de Turismo de Andalucía (RTA).
Owners must also comply with relevant municipal planning rules and other legal requirements.
Read the Supreme Court decision published in the BOE.
See the Junta de Andalucía's current guidance for tourist properties.
6. Community approval for new tourist rentals
Another important consideration for anyone buying an apartment with the intention of using it for holiday rentals is the role of the community of owners.
National changes to Spain's Horizontal Property Law took effect on 3 April 2025, requiring owners starting a qualifying tourist accommodation activity to obtain prior express approval from their community of owners.
The required majority is generally three-fifths of the total number of owners, representing three-fifths of the participation quotas.
Property Registry decisions published during 2026 have confirmed the relevance of this requirement when dealing with newly registered tourist accommodation.
There are transitional provisions for owners who were already legally carrying out the activity before the rule came into force.
For a buyer considering a property for tourist letting, it is therefore sensible to check:
- the community statutes;
- relevant minutes and resolutions of the community;
- whether tourist accommodation is prohibited, restricted or approved; and
- when any existing tourist activity at the property began.
See a 2026 Property Registry decision explaining the three-fifths requirement.
7. Councils have greater control over tourist accommodation
Local planning rules are becoming increasingly important for holiday rentals in Andalucía.
Regional legislation allows municipalities to restrict tourist accommodation where the restrictions can be justified on planning and public-interest grounds.
Restrictions can apply to particular buildings, areas, zones or sectors. Municipalities can also suspend new licences or declarations while new planning rules are being prepared.
The Junta has introduced a system designed to prevent tourist properties from being added to the regional tourism register where relevant municipal planning restrictions already prevent the use.
This means that registration with the Junta should not be considered separately from local planning rules.
Anyone purchasing specifically for holiday letting should establish whether tourist use is permitted at the specific property and address before committing to the purchase.
Read more about Andalucía's system for municipal tourist-rental restrictions.
8. Málaga tightens its rules on tourist accommodation
Málaga city provides a clear example of the greater role now being played by local authorities.
On 16 July 2026, Málaga City Council gave initial approval to a modification of its PGOU planning rules intended to further limit the use of residential property for tourist accommodation.
The proposal concerns the use of hospitality accommodation as an alternative to residential use and forms part of the city's wider response to the concentration of tourist accommodation.
The situation in Málaga city should not automatically be applied to other municipalities in Málaga province. Rules can vary significantly from one municipality to another.
A property in Málaga city, Marbella, Mijas, Coín, Benalmádena or another Costa del Sol or Guadalhorce Valley municipality can therefore be subject to different local planning rules.
See Málaga City Council's July 2026 planning proposal.
9. Certain eviction protections extended until the end of 2026
Spain has extended certain protections for economically vulnerable occupants until 31 December 2026.
The measures allow courts to suspend certain eviction or possession proceedings where the legal requirements relating to economic vulnerability and lack of alternative accommodation are met.
There was an important change in 2026. The extended suspension does not apply in the same way where the landlord owns two or fewer homes.
The rules are more detailed than a general "eviction ban", so landlords dealing with an individual case should obtain advice based on their circumstances.
Read Real Decreto-ley 2/2026 on the BOE website.
10. Further changes to seasonal and room rentals are proposed
This section concerns proposals rather than rules currently in force.
The Spanish Government announced a new housing package in June 2026 which includes further regulation of seasonal rentals and individual room rentals.
The stated intention is to prevent temporary contracts being used simply to avoid the protections that apply to a tenant's normal permanent residence.
Measures announced by the Government have included:
- new regulation of seasonal rental contracts;
- new rules for room-by-room rental;
- greater stability for qualifying rental contracts;
- requirements for contracts to be made in writing; and
- further tax measures affecting the rental market.
The package was not in force as of 21 September 2026. Owners should therefore distinguish between measures announced or discussed by the Government and legislation actually published in the BOE.
Read the Spanish Government's announcement about the proposed housing package.
11. Proposed 21% VAT on tourist accommodation
This proposal has not yet become a general 21% VAT rule for tourist properties.
As part of the same national housing package, the Spanish Government announced plans to increase VAT to 21% for tourist-use housing.
This could be particularly relevant to owners and investors operating holiday accommodation on the Costa del Sol.
Current VAT treatment of accommodation depends on the circumstances and the services being provided. Owners should not assume that the proposed 21% rate already applies simply because a property is advertised to holidaymakers.
The Government confirmed during summer 2026 that it intended to continue pursuing the measure, but the final rules will depend on legislation being approved and published.
Further information from the Spanish Government.
12. What happened to the proposed 100% tax on some non-EU buyers?
This is one of the property stories that has generated the most international headlines.
The Spanish Government previously proposed a substantial additional tax on certain residential property purchases by non-EU, non-resident buyers.
The proposal has frequently been described as a "100% property tax". However, it is not currently in force.
Reuters reported in March 2026 that the proposal had stalled in the Spanish Congress because sufficient parliamentary support had not been secured.
As of September 2026, there is no general 100% purchase tax being charged to British or other non-EU buyers simply because they are purchasing property in Spain.
British and other international buyers must, of course, still pay the normal taxes and transaction costs applicable to their particular purchase.
Because this proposal has received significant media coverage, buyers should check its legislative status rather than relying on older headlines.
Read the Reuters report on the proposal's progress.
13. New anti-money-laundering legislation is being prepared
Property businesses should also be aware of a wider reform of Spain's anti-money-laundering legislation.
The Ministry of Economy is consulting on a new law intended to replace Spain's existing 2010 anti-money-laundering legislation and adapt Spanish law to the European Union's newer anti-money-laundering framework.
The reform is relevant to a wide range of businesses dealing with financial transactions, including professionals involved in the property market.
The current consultation remains open until 30 September 2026, which means the final requirements are not yet known.
Estate agencies and other property businesses dealing with international purchasers should keep an eye on the eventual legislation, particularly in relation to client identification, checks on the source of funds, record keeping and reporting obligations.
Read the current consultation from the Ministry of Economy.
What should property buyers do?
For most people, the basic process of buying a home in Andalucía has not been fundamentally altered. The recent changes do, however, make proper checks before purchase increasingly important.
Anyone buying a property should have the legal status of the property independently checked before completing the purchase.
If the intention is to use the property for holiday rentals, additional checks should be made before relying on projected rental income. These should include:
- the property's eligibility for tourist use;
- Registro de Turismo de Andalucía requirements;
- the relevant municipality's planning rules;
- community of owners' statutes and resolutions;
- any restrictions applying specifically to the building or area; and
- current tax treatment of the proposed rental activity.
This is particularly important because tourist-accommodation rules are no longer determined by one registration alone. Regional regulation, local planning rules and community-of-owners requirements can all be relevant.
Buying or selling property in Andalucía?
At Mediterranean Homes, we help buyers and sellers navigate the property market across the Guadalhorce Valley and surrounding areas of Málaga province.
If you are considering buying a permanent home, holiday property, investment property or countryside home in Andalucía, speak to our team about your requirements and the properties currently available.
This article provides general information about property-market developments and should not be treated as individual legal or tax advice. Rules can change and the correct position can depend on the property, municipality and circumstances of the buyer or owner. Independent professional advice should be obtained where required.
FAQs
Can foreigners buy property in Spain?
Yes. There are no general restrictions preventing foreigners from buying property in Spain, whether they are EU citizens or from countries such as the UK, USA or Canada. Buying a property does not, however, automatically give you the right to live permanently in Spain.
Do I need to be a Spanish resident to buy a property in Spain?
No. Non-residents can buy residential and commercial property in Spain. You will normally need a Spanish Foreigner Identification Number (NIE) to complete the purchase and deal with the associated taxes and administration.
Can British citizens still buy property in Spain after Brexit?
Yes. Brexit did not remove the right of British citizens to purchase property in Spain. British citizens are now treated as non-EU nationals for immigration purposes, however, so owning a property and having the right to live in Spain are separate matters.
Does buying property in Spain give me residency?
No. Buying a home in Spain does not automatically provide Spanish residency.
Spain's property-investment "Golden Visa" route was abolished with effect from 3 April 2025, so purchasing property worth €500,000 or more no longer provides access to that visa scheme for new applicants.
How much tax do I pay when buying a resale property in Andalucía?
The general Property Transfer Tax - Impuesto sobre Transmisiones Patrimoniales (ITP) - rate on property purchases in Andalucía is currently 7%.
Reduced rates can apply in certain circumstances, including some purchases of qualifying main residences.
What tax do I pay when buying a new-build property in Spain?
New residential properties purchased directly from a developer are generally subject to VAT rather than ITP. There can also be Stamp Duty - Actos Jurídicos Documentados (AJD).
In Andalucía, the general AJD rate is currently 1.2%**, although reduced rates exist for certain qualifying purchases.
What is a nota simple?
A nota simple is an official Property Registry report containing important information about a property.
It can show who the registered owner is and whether the property has registered mortgages, charges, restrictions or other rights affecting it. Checking the Property Registry is an important part of the legal checks carried out before a purchase.
Do I need a lawyer to buy property in Spain?
Using an independent Spanish property lawyer is strongly recommended, particularly for overseas buyers.
A lawyer can check matters such as ownership, debts, planning status, licences, contracts and other legal issues before money is committed. The notary performs an important independent public function in the transaction, but should not be confused with a solicitor acting specifically for the buyer.
What is an arras contract?
A contrato de arras is a private agreement commonly signed before completion. It normally records the agreed price, property details, completion deadline and a deposit paid by the buyer.
There are different types of arras agreements, so buyers should understand exactly what they are signing. With properly drafted arras penitenciales, for example, a buyer who withdraws normally loses the deposit, while a seller who withdraws normally has to return twice the amount received.
Can a foreign buyer get a mortgage in Spain?
Yes. Spanish banks offer mortgages to both residents and non-residents.
The amount a bank is prepared to lend depends on factors including income, existing debts, residency status, property valuation and the lender's own affordability criteria. Non-resident buyers may be offered a lower loan-to-value percentage than residents.
What happens if the seller is not resident in Spain?
Where a Spanish property is sold by a non-resident owner, the buyer is normally required to withhold 3% of the agreed purchase price and pay it to the Spanish Tax Agency.
This is a payment on account of the non-resident seller's eventual tax liability - it is not necessarily the seller's final tax bill. If the amount withheld is greater than the final liability, the seller may be able to claim the excess back.
Can I sell my Spanish property while living abroad?
Yes. A seller does not necessarily need to travel to Spain for every part of the transaction.
A suitable power of attorney can allow an authorised representative to deal with specified matters on the owner's behalf. Where the power is created outside Spain, additional authentication such as an Apostille may be required.
Is buying a rural property or finca different from buying an apartment?
The basic purchase process is similar, but rural properties can require considerably more due diligence.
Buyers should check that the buildings, land boundaries, planning status, access, water supply and other features correspond with the Property Registry, Cadastre and relevant planning records. Extensions, pools, outbuildings and other structures should not automatically be assumed to have the required legal status simply because they physically exist.
