RURAL TOURIST ACCOMMODATION: 90 DAYS MAXIMUM?

Rural tourist housing in Andalusia could be understood as a house that is located in a rural environment and that is enjoyed by its owners. However, in certain periods of time, it is rented out to other people, and income is generated from it.

Therefore, it is not a business clearly focused on tourism management, and in this way it cannot be considered as the equivalent of running a COMPANY. As it is not considered a company, it is therefore not necessary to carry all the obligations that a company would imply (monthly accounting, tax returns, self-employment and social security payments, etc.). The income from rental is considered as income generated from a real estate asset, so it has special characteristics when it comes to paying taxes

VERY IMPORTANT. One of the characteristics in this category, that posed the most “problematic questions” was the limitation of the MAXIMUM TIME ALLOWED TO RENT: 3 MONTHS PER YEAR.


Well, this has been annulled, with the last modification of the Andalusian Tourism Law, in the Decree Law 2/2020 of March 9th.

Before, the law defined this category as follows: (Article 48, paragraph 1):       

“Rural tourist accommodation dwellings are those located in rural areas in which the only service provided is that of accommodation, and which are offered to the public, for temporary or occasional use, for tourist purposes, one or more times throughout the year, without, at any time, the provision of the service exceeding as a total, three months a year. “

Today it reads as follows:

“1. Rural tourist accommodation dwellings are those located in rural areas in which accommodation service is provided, and are offered to the public, for their temporary or occasional use, for tourist purposes, one or more times throughout the year. “

FINAL CONCLUSION: As you can see, the time limitation of 3 MONTHS has been eliminated.

This is great news, because many clients actually rented these types of homes for a period of more than 3 months, as they themselves, in the majority of cases, barely enjoyed them for more than 1 month a year.

Therefore now, everyone has PEACE OF MIND.

Do you have any question? Do not hesitate to contact us.

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RURAL TOURIST ACCOMMODATION: 90 DAYS MAXIMUM?

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