Taxes on a Tourist Apartment and Waste Fees: What You Need to Know

Do you feel like fixed costs are eating into your Airbnb profits? Discover the management service that saves you on taxes and pays your fees in Torremolinos.

Owning a Tourist-Use Property (VFT/VUT) in La Carihuela or El Bajondillo is an excellent business, but it comes with a backpack full of tax obligations and constant changes to the current vacation rental regulations in Torremolinos. Many owners are surprised to see how net profits shrink after paying personal income tax, property tax (IBI), and above all, the steep Industrial Waste Fee that town halls apply to tourist accommodations.

In Torremolinos, the waste bill for a vacation property can run to several hundred euros a year, becoming a fixed expense that really stings. Add to that the complexity of correctly declaring income to avoid possible fines for not registering a tourist apartment in Andalusia and the pressure from the tax office, and self-management becomes a heavy burden.

The Solution: Maximum Profitability with Zero Fixed Costs

At Torremolinos Gestión Vacacional we’ve designed a business model where we invest in your success. We’ve spent over 7 years optimizing real estate assets on the Costa del Sol, and we know every euro counts.

Transparent 15% + VAT commission: No sign-up fees or monthly charges. A fixed percentage of what you actually earn.
Free Advice and Paperwork: We act as a free registration agency for your tourist apartment. We handle your registration with the Junta de Andalucía.
Tax Transparency (Icnea): Through our Owner Portal, you’ll have all invoices and statements ready so your tax return is simple and error-free.
10-Minute Logistics: We physically look after your home so it doesn’t lose value, keeping your investment safe for the long term.

Tax and Operating Framework for VFTs in Andalusia

Operating a Tourist-Use Dwelling (VUT) in the Autonomous Community of Andalusia carries specific tax obligations that differ from conventional urban leasing. Income generated is taxed under personal income tax as income from real estate capital, allowing the deduction of expenses necessary to generate that income (property tax, community fees, insurance, and the agency’s own management commission). It’s worth noting that, under current regulations, these activities are exempt from VAT as long as no additional hospitality-type services are provided (catering, permanent physical reception, or laundry during the stay). However, municipal tax pressure shows up in solid urban waste fees, which in high tourist-density municipalities like Torremolinos are reclassified as industrial rates. Integrating professional PMS software (such as Icnea) ensures the financial traceability essential to reconcile with Form 238 (DAC7), which platforms send to the Tax Agency every January, safeguarding the viability of Revenue Management in the face of future tax or tourism inspections.

A comprehensive service that multiplies your money

We take care of the tax paperwork and offer you the most robust service package in Torremolinos:

Free VFT/VUT Registration

We handle all the legal requirements. We process your license and property registration at no management cost.

Our Own Industrial Laundry

We supply our own linen and control its quality and disinfection at our own facilities in Torremolinos.

Welcome Kits Included

We ensure the best reviews by gifting premium bathroom and kitchen amenities to every guest.

2026 tax updates that affect your holiday rental

Five points we have verified in the Official State Gazette, the Tax Agency and the municipal ordinances (September 2026):

VAT on Booking and Airbnb commissions: since 1 January 2023 the platform charges it on its invoice (21 %) and declares it (art. 84.One.2.a, letter e’, of the Spanish VAT Act). The owner does not file form 309, does not register in the ROI and does not file form 349; that VAT is not deductible, but it is an expense in your income tax return.
Form 238 (DAC7): platforms report income, commissions, nights and the cadastral reference to the Tax Agency once a year, in January. Form 179 was abolished in 2024.
Non-resident owners (form 210): for 2026 income onwards, the annual return is filed from 1 to 20 April of the following year (Order HAC/623/2026); the imputed income for empty days, from 1 April to 31 December.
Waste tax by municipality: Torremolinos, non-domestic rate since 2025 (around €500 a year); Málaga city, heading 5.7 by capacity (€63.90 to €255.60; the new tax is frozen); Benalmádena, same as a home (€45.08 in a block); Fuengirola, hotel rate B by square metres.
Penalties: renting without a licence is a serious offence, fined €2,001 to €18,000 (arts. 71 and 78 of Law 13/2011); very serious offences, €18,001 to €150,000.

Each owner files with their own accountant; we provide the annual summary of income and commissions per property so it takes minutes.

Frequently asked questions about taxes and fees

Do I have to pay VAT on my vacation rental income?

In Spain, renting out tourist-use properties is exempt from VAT as long as no hotel-industry-type services are provided during the guest’s stay (such as daily cleaning or changing sheets while the guest is present). We manage the service so that you meet this condition and save that 10% VAT.

Can I deduct your 15% + VAT commission on my tax return?

Yes, of course. Our management service invoice is 100% deductible as an expense necessary to generate real estate capital income. This reduces your tax base and, therefore, you pay less to the tax office.

Other recommended guides on taxation and regulations

Earn more, pay less in fees

Let us take care of the waste, the legal paperwork, and the full management of your home in Torremolinos. Enjoy real 15% profitability with no minimum term. Message us on WhatsApp.

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Torremolinos Gestión Vacacional | Torremolinos, Málaga