In February 2016 legislation was approved by the Andalucian Government making mandatory the issuing of tourist rental licenses in this part of Spain. The objective was supposedly to regulate the letting by owners of property in Andalucía to tourists for short-stay holidays i.e. tourist rentals.
The legislation is the Decreto 28/2016, de 2 de febrero, de las viviendas con fines turísticos. This effectively means that anyone in the business of tourist rentals in this part of Spain will need to obtain a licence.
The new legislation is an attempt to fill a legal no-man’s-land such that short term lets of private houses were not regulated and permitted those carrying-out such activity to avoid payment of any taxes as are payable on such income. In our opinion, the sole reason that the government has enacted the legislation is to increase the payment of taxes in this sector of the economy.