6 Common Mistakes Tourist Licence Owners Make in Spain (and How to Avoid Them)

Introduction: The Domino Effect of Compliance Failures

The boom in tourist rentals on the Costa del Sol has brought with it an enormous opportunity for property owners — but also a significant increase in inspections, cross-checks and sanctions from the regional and local authorities.

Many owners believe that obtaining a tourist licence means "it's done." Nothing could be further from the truth. Current regulations — increasingly complex and coordinated between administrations — are designed precisely to detect non-compliance after the licence is granted. And as we see daily at Salama Legal SLP, lawyers specialising in Viviendas de Uso Turístico (VUT), errors rarely come alone: one administrative failure tends to drag others with it, creating a domino effect that can end in very serious sanctions or, in the worst case, the inability to continue operating the property.

Below are the most common mistakes we see in practice — with their legal consequences, and what to do if you are already in one of these situations.

1. Not Registering the Operating Company (Empresa Explotadora)

Since the normative reform in Andalucía (February 2024), a key obligation has been introduced that many owners are still ignoring: identifying and registering the operating company (empresa explotadora) when one exists.

This is not a minor detail — it is one of the most common issues generating problems, especially in proceedings that end up causing issues with the NRUA (National Register of Tourist Accommodation) due to legitimacy problems in the application.

An operating company is considered to be any entity or person that carries out functions including:

• Management of guest check-ins and check-outs
• Handling incidents or problems during the stay
• Publishing and managing listings on platforms such as Airbnb or Booking.com
• Coordinating cleaning and maintenance
• Managing reservations

In other words: as soon as the owner is not personally managing the activity directly, there is an operating company involved. Two key points apply:

• The property owner retains the final word and responsibility
• The operating company must evidence its involvement through a signed contract

Failing to register this figure correctly can lead to administrative irregularities affecting both the tourist licence and the NRA number — causing unnecessary blockages in the process.

Source and specialist registration services: licenciaturisticaandalucia.es and licenciaturisticaandalucia.com

2. Renting a VPO Property as a Tourist Accommodation

This is one of the most serious errors — and, surprisingly, one that receives the least attention.

Viviendas de Protección Oficial (VPO — social housing) are designated for use as a main residence under the criteria of the Dirección General. They cannot therefore be exploited as tourist accommodation.

The consequences are not minor:

• Fines of tens of thousands of euros — up to €120,000 in the most serious cases
• Possible sanctions calculated as a percentage of the property's value
• Automatic refusal of the NRA

In many cases, owners come to us after a rejection without understanding the reason — when in fact the cause is structural. If you are in this situation:

• If the VPO classification dates from before 1978, it is in practice very difficult or impossible to de-list
• If it is more recent, there may be a possibility of de-classification after the statutory period, with prior authorisation from the administrative authority responsible for the original allocation

This issue requires case-by-case technical analysis.

3. Operating in Clandestinity — Without Registration or Authorisation

Without doubt, the most dangerous mistake.

Clandestinity means exercising tourist rental activity without being properly registered or authorised. Sanctions are severe:

• In the Balearic Islands: a recent fine of €39,000 was imposed on one property owner
• In Andalucía: sanctions also reach very high figures
• In Madrid: the new draft regulations propose even higher increases

Many owners arrive too late — when a sanction proceeding is already underway — believing they could regularise their situation after the fact. The reality is that the Administration constantly cross-references data (platform listings, cadastral records, utility consumption, etc.) as we regularly warn at SALAMA LEGAL SLP.

Clandestinity is not just any infringement: it is the most serious of all.

4. Fraudulent Use of Seasonal Rental to Avoid Tourist Regulations

Many owners attempt to "bypass" tourist regulations by using seasonal rental contracts in a disguised manner.

This can lead to two problems:

• The Administration may consider it a concealed tourist use — and therefore equivalent to operating in clandestinity
• The community of owners may initiate a cessation action under the Horizontal Property Law for operating without authorisation

In addition, there is significant legal uncertainty depending on the autonomous community:

• In Andalucía, Land Registrars are increasingly requiring minimum stays of 60 days to classify a rental as seasonal
• In Madrid, regulations expressly state there is no minimum or maximum duration to distinguish seasonal from tourist use

These hybrid structures typically end up generating problems both in registration and in tax — especially when they have not been properly structured from the outset.

5. Not Declaring Airbnb or Booking Income to the Spanish Tax Authority

This error is no longer viable in 2025–2026.

Platforms like Airbnb communicate fiscal information to AEAT (the Spanish Tax Authority) through Modelo 238, including:

• Cadastral reference of the property
• Property details
• Tourist licence number
• Income received
• Dates of transactions

This means that when you receive a tax notice, AEAT already has all the information. The Administration also tends to act strategically: it waits close to the 4-year statute of limitations, and then requests additional documentation that — after such a long time — you may no longer have, such as invoices to deduct expenses. Interest and surcharges accrue throughout this period.

Not declaring these rental incomes is not a viable option. Indeed, many of the proceedings analysed by International Tax Legal Spain originate precisely from automatic data cross-referencing by AEAT.

6. Not Registering Guests with the Police (Parte de Viajeros)

Another very common non-compliance.

Registering guests is a legal obligation — and it is increasingly enforced. In Málaga, for example, a specific department within the Comisaría (police headquarters) is now dedicated to this matter.

Failing to comply can result in sanctions, but it also means losing a key tool:

• It creates an official record of who is staying in your property
• It serves as evidence in the event of incidents
• It strengthens the owner's legal position

Today, this process can easily be automated using available systems — which eliminates any operational excuse and reduces unnecessary risks.

The Big Picture: All These Errors Are Connected

The most important lesson is not that committing any of these mistakes is inevitable — it is understanding that they are all interconnected:

• A problem with the community of owners can affect your NRA
• A tax error can trigger an inspection
• A poor operational structure can invalidate your licence

The regulations are designed to detect inconsistencies — and they are getting better at it every year.

At Salama Legal SLP, our approach is not just "getting a licence" — it is correctly structuring the entire activity from the outset, avoiding errors that cost far more to correct later.

For registration, legal compliance and NRA management, we work with our specialist partners at Licencia Turística Andalucía.

Related Guides

• How to Get a Tourist Licence in Andalucía: Complete Guide
• NRA Problems and Tourist Licence Issues: What to Do
• Why You Need a Real Estate Lawyer When Buying in Spain
• Step-by-Step Buying Guide for Non-Residents