COSTA DEL SOL
New-build villas
on the Costa del Sol.
Detached villas, many with private pools, each with its units, payment plan and the full cost of buying.
IVA 10% + AJD 1.2% on new builds (Andalucía)
Rental rules on the Costa del Sol
LETTING TO TOURISTS · COSTA DEL SOL
Register: Registro de Turismo de Andalucía, by declaración responsable
- Town halls may cap tourist homes per building or zone (Decreto 31/2024) and make tourist use depend on express permission in their planning rules (Decreto-ley 1/2025).
- Air conditioning is required in bedrooms and the living room if the home is let in summer.
Town halls add their own rules and change them often. Confirm with the town hall and the regional tourism department before you buy. Position as of 16 Oct 2026. Tourist licences region by region
EVERYWHERE IN SPAIN
- In a building with a community of owners, a new tourist rental needs the community's express approval by three-fifths of owners and quotas (since 3 April 2025).
- Long-term lets follow the LAU: for an individual landlord a tenant can stay up to five years, and the deposit is one month's rent.
- Spain taxes rental income of non-residents at 19% (EU/EEA) or 24% (others) through IRNR.