Renting out your property for a tourist activity involves a certain process. Firstly: What is a ‘tourist rental business’? This is the activity where houses and flats are rented out and offered for holidays (not for permanent residence) using online platforms such as Airbnb, Homeaway, Booking, etc. This is a property for which the following conditions exist: – Where there is compensation for use. – Where there is immediate availability of the flat. – When the “use” or “destination” of the flat is “tourist”. – When it is done on a ‘regular’ basis. “Regularly” means that you are in ONE of the following cases: – When the rental is run by large tour operators / tourist companies. – When you advertise the property on tourism channels (internet, newspapers, etc.). – Even if you are not a “business”, you perform some of these services: property maintenance and repair, room services, cleaning of flats, bathrooms, etc., laundering of private linen or flat equipment (sheets, towels, etc.), luggage storage, etc. Thus, when you rent your property for ‘residential’ purposes, with ‘medium’ or ‘long’ term tenants renting for ‘living’, or for ‘seasonal tourism’, in these cases your activity will escape this regulation on ‘tourist properties’. Residential rentals” will be governed by the General Rental Law (or “Ley de Arrendamientos Urbanos”). Therefore, you will not need to follow these formal registration requirements, but, as explained below, you will need to declare your rental income to Spanish tax authorities. LICENCE FOR TOURIST RENTAL In order to carry out the activity of tourist rental, it is necessary to take into account several factors and minimum requirements such as the following:

• Direct ventilation to the outside of each external room (or patio) and some type of window blackout system.
• Sufficiently furnished and equipped with all necessary devices for immediate use.
• Thermal conditioning by means of fixed elements in rooms and premises where :
• May to September: cooling
• October to April: heating
• The flat should be equipped with a first aid kit.
• It should have tourist information about the area, recreational areas of tourist interest, services, transport, city map and tourist guides.
• The house will make complaint and claim forms available to all customers.
• Complete cleaning of the house on arrival and departure of guests.
• A telephone number should be provided to all users so that they can resolve any questions or incidents that arise.
• Manual and instruction sheets for each device.

Finally, all users must have information on the house rules for the use of the facilities, units and equipment of the house, as well as on the admission of pets to the house, restrictions for smokers, as well as restricted use areas and the EMERGENCY PLAN LICENSING PROCEDURES AND DOCUMENTS. In order for the house to be used for tourism purposes, it must have a permit for occupation for tourism purposes in accordance with Decree 28/22. BOJA No. 28 of 11/02/0216. There are two ways to obtain the “licencia de ocupación para fines turísticos”: 1.- APARTMENTS THAT ALREADY HAVE A “CERTIFICADO DE HABITACIÓN” (also called “Licencia de Ocupacion”) AND THAT WERE BUILT “before 1988”. In these cases, the same “Certificate of Occupancy” is valid for obtaining the “Tourism Licence”. 2 – APARTMENTS THAT DO NOT HAVE THE “ROOM CERTIFICATE” and that were built after 1988. In these cases, the occupancy permit for tourist purposes must be requested from the General Registry of the Town Planning Department of the Town Hall. Documents required:

• Application form: 1 copy and 1 original with cadastral reference.
• Photocopy of DNI, NIE or CIF.
• Proof of new representation in the case of a legal person.
• Proof of payment of the relevant tax.

In this case, it will also be necessary to present the technical documentation, which is. :

• Certificate, descriptive and graphic, drawn up and signed by a competent technician, which must contain :
• Date of completion of the work.
• Description of the condition of the building and its facilities.
• Cadastral and land registry identification of the property.
• Declaration form of the responsible technician or other document issued by the official college, in accordance with model document 14 of the town hall’s urban planning management.

Once the occupancy license for tourist rental in Andalusia has been obtained, registration in the Andalusian Tourism Registry is obligatory, in order to be able to provide the accommodation service for tourist rental, with all this, a document called “Responsible Declaration” must be presented to the regional government responsible for tourism, the content of this document will be:

• Data corresponding to the identification of the house :
• Cadastral reference
• Capacity based on occupancy permit
• Owner’s contact details and address for notifications.
• Identification of the person who will carry out the activity and the title that qualifies them.