Málaga holiday rental rules in 2026, explained for foreign owners
Spanish rental regulation changed more in the last two years than in the previous decade, and most English-language coverage is either outdated or alarmist. This page is the verified version: every claim checked against the official Spanish sources, last reviewed on 7 August 2026.
The licence freeze, in one paragraph
Málaga city has been closing the door on new holiday rentals in stages: independent access required since June 2024, a full ban in 43 saturated neighbourhoods since January 2025, a suspension of all new holiday-rental registrations city-wide since 23 August 2025, and since 25 July 2026 a freeze on any new tourist accommodation (hotels included) on residential land while the city rewrites its planning rules. Each suspension runs for up to three years. Existing licences keep operating throughout.
What this means if you own a licensed property
Supply is frozen and demand is not. A licensed property in Málaga is now a scarce asset, and the difference between an average operator and a good one is the only growth lever left. If your property is underperforming, that gap is what you are leaving on the table: estimate what it should earn or see how switching managers works. Compliance also matters more: registrations can be cancelled for properties that stop meeting the rules, so the boring paperwork (registry code in every advert, guest reporting to the police platform, seasonal heating and cooling requirements) is what protects your asset. That is our job, done from Málaga, while you are anywhere.
The community-of-owners rule
Since 3 April 2025, starting a new holiday rental in a shared building requires prior approval by three fifths of the community of owners. The law is explicitly non-retroactive: properties already operating legally before that date can continue, even if the community later votes against new ones.
No licence? There is a legal plan B
Mid-term rentals (over two months per tenant: relocated professionals, remote workers, students, medical stays) fall outside the Andalusian tourist regulations entirely. No tourist licence, free pricing, no 5-year mandatory extension when the contract is built correctly. Yields are lower than nightly rentals but so are rotation, wear and regulatory risk. Most managers ignore this segment; we operate it with the same standards as our tourist apartments.
Taxes: the two numbers that matter
Non-resident owners pay Spanish tax on rental income once a year (form 210): 19% on net income with deductible costs if you are EU/EEA resident, or 24% on gross income with no deductions if you are not (UK and US owners included). Rental platforms already report every host's income to the Spanish tax agency and share it with your country of residence. The rumoured 21% VAT on short stays is, as of this review, a government proposal that has not been enacted.
This page informs, it does not advise. For decisions about your property, consult your lawyer or tax advisor. Full Spanish-language articles with linked official sources (BOE, BOJA, Málaga city council): normativa hub.
Frequently asked questions
Can I get a new tourist licence in Málaga city in 2026?
I already have a licensed property. Is it affected?
Can my building's community of owners stop me?
What if I cannot get a licence?
What taxes do I pay as a non-resident owner?
Want this handled for you?
We manage licensed holiday rentals and mid-term lets in Málaga and the Costa del Sol for owners who live abroad. Commission between 15% and 25%, published openly. Free study with a proposal within 48 hours.