THE WAYPOINT SUR
Sweet money maker
The filing that keeps your license alive
If you own a property registered for short-term tourist rentals in Andalucía, you now have an annual filing obligation. Starting this year, every holder of a VUT — vivienda de uso turístico (tourist rental property) registration must submit an activity report to the Registro de Turismo de Andalucía — Andalusian Tourism Registry.
The first report covers your 2025 rental activity. The deadline is February 28, 2026. The penalty for not filing is not a fine. It is a potential cancellation of your registration.
What changed
Andalucía has been tightening tourist rental regulations since 2024. The Ley de Impulso para la Sostenibilidad del Territorio de Andalucía — LISTA law gave municipalities new powers to restrict where VUT licenses can operate. Málaga city froze new licenses across 43 neighborhoods where short-term rentals exceed 8% of the housing stock (confirmed January 2026). That freeze runs through 2027.
The annual reporting requirement applies to everyone with an existing license, not just new applicants. The government wants occupancy data, platform details, and average rates. They are assembling a complete picture of the tourist rental market. Compliance is not optional.
Who must file
You must submit the annual activity report if:
You hold a VUT registration in Andalucía. This includes the older NRA — Número de Registro Andaluz (Andalusian Registry Number) or the newer NRUA — Número de Registro Único Andaluz (Unified Andalusian Registry Number) format. If you legally rent your property on Airbnb, Booking.com, or directly to tourists, you have one of these numbers.
Your registration was active at any point in 2025. Even if you rented for one month or paused mid-year, you must file for the period you were active.
The property is your responsibility. If you use a property manager, confirm who is filing. The obligation falls on the registration holder, not the management company, unless explicitly delegated. If your partner manages the bookings, they need to know this filing exists.
What you need to report
The annual activity report requires:
Total nights the property was available for rent in 2025
Total nights actually occupied
Number of guests hosted
Platforms used (Airbnb, Booking.com, direct bookings, etc.)
Average nightly rate
Any complaints or incidents reported
Most of this data sits in your booking platform dashboards. Airbnb provides annual summaries. Booking.com has reporting tools. If you track manually, now is the time to consolidate.
How to file
The report is submitted through the Ventanilla Electrónica de la Junta de Andalucía — Junta electronic portal at juntadeandalucia.es. You will need a certificado digital — digital certificate or Cl@ve — online ID system credentials to access the tourism registry section.
Navigate to: Turismo → Registro de Turismo de Andalucía → Declaración Anual de Actividad (Annual Activity Declaration)
If you cannot access the portal yourself, your gestor — tax administrator or property manager can file on your behalf. Expect to pay €50-100 for the service if delegating. The Colegio de Gestores Administrativos de Málaga — Professional Association of Administrative Managers maintains a directory of registered practitioners at https://gestoresmalaga.com/. (If you do not have a gestor yet, the business setup guide covers how to find one.)
What happens if you skip it
The Junta has not published specific penalty amounts for the first year of non-compliance. What they have stated is blunt: failure to submit can result in suspension or cancellation of your VUT registration.
Lose your registration, and you cannot legally rent to tourists. Relisting on Airbnb or Booking.com without a valid number triggers platform enforcement (they now verify Spanish registration numbers) and potential fines from the Junta ranging from €2,000 to €150,000 depending on severity. (Full tax implications of rental income are covered here.)
The annual report is how you prove your license should stay active.
The larger context
Málaga province alone issued over 45,000 VUT registrations before the recent restrictions (as of late 2024). The Junta is not trying to eliminate tourist rentals. They are professionalizing the sector: accurate data, verified compliance, accountability.
If you own a property that is legitimately registered, the annual report is straightforward. The bureaucracy exists to separate you from unlicensed operators who have been undercutting the market and frustrating neighbors. Filing is how you stay on the right side of that line.
Timeline
Now: Gather your 2025 booking data from all platforms.
By February 15: File if possible (to avoid last-minute system congestion).
February 28: Hard deadline for 2025 annual activity report
Ongoing: Annual reports will be required every February going forward
Spanish-lite
Two phrases for navigating the tourism registry:
"Necesito presentar la declaración anual de actividad turística." — I need to submit the annual tourist activity declaration.
"¿Está activo mi número de registro?" — Is my registration number active?
The bottom line
If you hold an Andalusian tourist rental registration, your 2025 activity data is due through the Junta portal by February 28. The form is not complicated. Losing your registration is. This is the first year, and the Junta is watching who complies. The days of casual compliance in the Costa del Sol rental market are over.
Go deeper: License freezes, community veto powers, and new registration requirements have rewritten the VUT rules in Andalucía since 2024. If you are considering buying a property for tourist rental, or reassessing one you already own, the full framework is here.
See you on the paseo — A
The properly registered WaypointSur team
