Tourist Tax in Spain 2026: Is There One on the Costa del Sol and What It Means If You Let Your Home

There is no national tourist tax in Spain: each autonomous region creates its own by law. As of November 2026 it is charged in Catalonia and the Balearic Islands, but not in Andalusia, which means not on the Costa del Sol either.

This guide is written for two kinds of reader: holidaymakers on the Costa del Sol who want to know whether they will be charged anything extra per night, and people who own (or plan to buy) a property and let it to tourists. The information is up to date as of 14 November 2026. Rules change, so check the current regulations before you travel or let your property. This article does not replace advice from a tax adviser.

Is there a tourist tax on the Costa del Sol and in Malaga?

No. Andalusia does not charge a tourist tax in hotels or in tourist apartments, and that includes Malaga, Marbella, Benalmádena, Fuengirola, Torremolinos, Estepona and the other Costa del Sol municipalities. A town hall also cannot introduce one on its own: it needs a regional rule (from the Junta de Andalucía) or a national one.

So if a booking platform or intermediary shows a line called "tourist tax" for accommodation on the Costa del Sol, it is most likely a mistake or a different kind of charge. It is worth asking what it is before you pay it.

Where in Spain is it paid?

Only in regions that have approved their own levy. These are the two cases worth knowing as of November 2026. Other regions and cities are discussing or preparing their own charges, so check the rules of your destination region before you travel.

In Catalonia, 4-star hotels outside Barcelona city go from €1.80 to €2.40 from 1 April 2027, and 5-star hotels from €4.50 to €6.00. In Barcelona city the rates are higher and the council may add its own surcharge of up to €8. Other Catalan municipalities may apply a surcharge of up to €4 for stays from 1 October 2026, by agreement with the Catalan tax agency.

Will a tourist tax be introduced in Andalusia?

There is debate, but no decision. According to press reports, this is the timeline so far:

• 22 December 2025: Malaga city council's plenary session approved a proposal asking the Junta de Andalucía to create a legal framework allowing municipalities to introduce, on a voluntary basis, a charge per overnight stay, and asking the Spanish government to provide for it in the Local Finance Law (Ley de Haciendas Locales).
• August 2026: the mayor of Seville, José Luis Sanz, said his city needs a tourist tax and that he would request a meeting with the regional tourism minister. The hotel association is opposed and the final say lies with the Junta.
• As of 14 November 2026, the Junta de Andalucía has not approved any such rule.

There are no rates, dates or implementation deadlines, which is why we do not mention any: any figure for a future Andalusian tax would be guesswork.

Who pays the tourist tax and who collects it?

The guest pays it. Whoever operates the accommodation (the hotel, or the owner or manager of the tourist apartment) collects it from the guest and pays it over to the tax authority. In Catalonia the law calls this person the "sustituto del contribuyente" (substitute taxpayer), and the money goes to the Catalan tax agency.

For the traveller, this means that in Barcelona, elsewhere in Catalonia and in the Balearics the tax is often paid on arrival or shown as a separate line on the bill, and is not always included in the price you see when booking. On the Costa del Sol there is currently no legal per-night surcharge in hotels or apartments.

What does it mean if you let your home to tourists on the Costa del Sol?

Today you do not have to charge your guests a tourist tax, and you cannot, because none exists. If Andalusia ever introduced one, then by analogy with Catalonia and the Balearics the duty to collect it from the guest and pay it over would normally fall on whoever lets the property, whether the owner or the management company, with a separate line on the invoice and periodic returns. That is an analogy, not a fact: there is currently no Andalusian rule.

The important thing is not to confuse the tourist tax with other obligations that are already in force:

• VAT (IVA). Letting a home is exempt from VAT (article 20.Uno.23º of Law 37/1992), but this changes for certain short stays, as explained below.
• Registration. A tourist home in Andalusia must be registered as a vivienda de uso turístico (VUT) in the Andalusian Tourism Register (Registro de Turismo de Andalucía).
• Income tax. If you are a non-resident, you declare your rental income using modelo 210.

What changes on 1 December 2026 with VAT?

Under Royal Decree-law 29/2026, in force since 8 October 2026 and validated by the Permanent Deputation of the Congress on 12 November 2026, from 1 December 2026 the letting of a furnished home to a single tenant for 30 nights or fewer is no longer exempt and is subject to 10% VAT, even without hotel-type services. The exception is where the owner lets their own main home.

Bear in mind that VAT is a tax the owner adds to the rental price and pays over to the tax office. It is not a fixed charge per person per night, which is what a tourist tax is. If you own a home in Marbella, Fuengirola or Estepona and let it for short stays, check with your adviser how this affects you.

Conclusion

In short: Spain has no national tourist tax, Catalonia and the Balearic Islands have their own, and the Costa del Sol charges none as of November 2026. There is political debate in Andalusia but no approved rule. What should concern landlords today is the VAT change from 1 December 2026, not a tax that does not yet exist.

EVS Property is a Costa del Sol agency with an office in Benalmádena. We work in Spanish, English and Russian, help you buy a home and manage rentals, both long-term and holiday lets with a VFT licence, including tax returns for non-resident owners. If you are thinking of buying to let, we can go through your situation with you.

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