Inheriting Property with a Tourist Licence in Spain: What Heirs Must Know

On the Costa del Sol, short-term tourist rental has become one of the primary drivers of property value. Apartments and villas in Marbella, Estepona, Fuengirola, Nerja and dozens of other municipalities generate substantial income as licensed Airbnb and Booking.com properties. When the owner of such a property dies, the heirs face not just a Spanish inheritance to process, but also an urgent commercial question: what happens to the tourist licence?

This article explains the legal position in Andalucía, the practical steps heirs must take, and how to resume legitimate tourist lettings as quickly as possible after a bereavement.

The Tourist Licence Does Not Pass to Heirs

In Andalucía, tourist accommodation in private dwellings is regulated under Decree 31/2024 (and the earlier Decree 28/2016). The system requires the property owner to file a declaración responsable with the Junta de Andalucía, generating a unique NRA registration number that must appear in all advertising. This registration is personal to the person who filed it.

On the death of that person, the registration lapses. The NRA number cannot be inherited or transferred — not even to a spouse, child or sibling who inherits the property itself. Heirs who want to continue tourist letting must start from scratch and obtain their own registration.

This is directly analogous to what happens when a property is sold: a buyer cannot use the seller's tourist licence either. They must re-register. For a detailed guide to the buying and selling scenario, see our article on transferring a tourist licence when buying or selling in Andalucía.

Timeline: From Death to New Licence

Understanding the timeline helps heirs plan the gap between the owner's death and the resumption of legitimate tourist lettings.

Phase 1 — Inheritance Process (Typically 3–6 Months)

The Spanish inheritance process must be completed before any new tourist licence can be applied for, because the new licence requires proof that the applicant is the registered owner at the Land Registry. Key steps include:

1. Obtain the Spanish death certificate and apostille
2. Search the Registro de Actos de Última Voluntad (Spanish Will Registry)
3. Obtain the will (or initiate intestate proceedings if none exists)
4. Identify all assets and liabilities — including tourist licence status and any pending sanctions
5. File Spanish inheritance tax (Impuesto sobre Sucesiones y Donaciones) within six months of death
6. Sign the notarial Deed of Acceptance of Inheritance
7. Register the property in the heirs' names at the Land Registry

The six-month tax deadline is the critical driver of the whole process. Our colleagues at International Inheritance Spain specialise in handling this process for non-resident heirs and operate entirely in English with full remote management under power of attorney.

Phase 2 — Tourist Licence Re-registration (Days to Weeks)

Once the Land Registry shows the heir as owner, the new tourist licence application can be filed. In Andalucía this is a declaración responsable — it takes legal effect immediately on submission, meaning the property can legally be listed again from that moment (subject to the declaration being accurate). Documents typically required:

• Spanish NIE of the new owner
• Land Registry excerpt confirming ownership
• Certificate of occupancy (cédula de habitabilidad) or first occupation licence
• Energy performance certificate (EPC)
• Civil liability insurance policy
• For properties in apartment blocks: confirmation that community rules permit tourist letting

For specialist support on the tourist licence registration process across Andalucía — including areas where moratoria apply — see licenciaturisticaandalucia.es.

Key Risks Heirs Must Address Before Accepting

1. Pending Sanctions on the Licence

Tourist licence enforcement in Andalucía has intensified significantly since 2022. Common violations that attract fines include:

• Failure to display the NRA number in listings
• Non-compliance with the parte de viajeros (guest registration with police)
• Operating without a valid licence or beyond registered capacity
• Failure to maintain required facilities or standards

Administrative fines already imposed become debts of the estate. Sanction proceedings that were open at the date of death may continue against the estate. Heirs who accept the inheritance accept these debts. This makes a pre-acceptance liability check essential on any tourist-let property.

2. Municipal Moratoria on New Licences

Several municipalities in Málaga province and elsewhere in Andalucía have introduced moratoria or restrictions on new VUT registrations, responding to housing pressure concerns. The fact that the deceased had a licence does not give the heir a right to a new one in a restricted zone. Current restricted areas include parts of Málaga city, and the position in Marbella, Fuengirola and other popular markets requires careful checking before committing to the inheritance.

3. Community of Owners Restrictions

The 2019 amendment to the Ley de Propiedad Horizontal allowed communities of owners to limit or prohibit tourist lettings by a three-fifths majority vote. If the community has passed such a resolution since the deceased's licence was granted, the heir may find that the activity is now prohibited at building level — regardless of whether a regional licence can be obtained.

4. Planning and Structural Issues

Málaga city requires tourist dwellings to have an independent entrance from common areas. Andalucía requires a valid certificate of occupancy. If the property has an unresolved planning irregularity or lacks the required certificates, the heir may be unable to obtain a new licence even after completing the inheritance. Our urban legality service can identify these issues before you accept.

Should You Accept or Renounce?

Where a tourist-let property has significant pending liabilities — large fines, an inability to re-register in a moratorium zone, or structural issues requiring costly remediation — heirs should carefully weigh the true net value of the inheritance. The rental income that made the property attractive may not be available to you as an heir, while the debts and tax obligations remain.

Renunciation of a Spanish inheritance is always a possibility when liabilities outweigh assets. It must be done formally before a Spanish notary and is irrevocable. Our inheritance colleagues at International Inheritance Spain can guide you through the full analysis before any decision is made.

Multiple Heirs: Who Gets the Licence?

When two or more heirs inherit a tourist-let property jointly, the situation is more complex. A VUT registration in Andalucía requires a single explotador (responsible person). Co-owners must agree on whether to continue the tourist letting activity and who will be registered. A co-ownership agreement or a formal arrangement between the heirs is typically needed. If co-owners cannot agree, the tourist letting activity cannot resume until the dispute is resolved — either by agreement or by a court-ordered partition of the property.

Practical Steps: What to Do Right Now

1. Contact a Spanish inheritance lawyer immediately. The six-month tax deadline starts from the date of death and cannot be stopped by waiting.
2. Pause new tourist bookings on any platform displaying the deceased's NRA number.
3. Do not access the deceased's platform accounts to take or manage bookings without legal advice.
4. Commission a full liability check of the estate, specifically including any open tourist licence proceedings.
5. Check the municipal position on new VUT registrations in the property's location before committing to acceptance.
6. Check the community of owners' rules on short-term rentals.
7. Once the inheritance is complete and the property is in your name, file a new declaración responsable with the Junta de Andalucía.

How We Can Help

Our firm, Salama Legal SLP, handles both sides of this situation:

• Real Estate Lawyer Costa del Sol — buying, selling, urban legality checks, due diligence on tourist-let properties, and community of owners advice
• International Inheritance Spain — full inheritance service for non-resident heirs: will search, asset tracing, inheritance tax, notary deed, Land Registry registration — all in English, all remote
• Licencia Turística Andalucía — tourist licence registration, NRA applications, change of registered holder, and compliance across all of Andalucía

This joined-up approach means heirs of tourist-let Spanish properties can move from bereavement to resumed, compliant tourist lettings without having to coordinate multiple unconnected firms.