Decree 28/2016 consolidated: how VUTs stand in Andalusia after all its amendments
Decree 28/2016, of 2 February, regulating holiday-let properties (VUT), has been the reference legal framework in Andalusia for a decade. In that time it has undergone four substantive amendments: the Supreme Court Judgment of 21 October 2019, Decree 31/2024 of 29 January, Decree-Law 7/2024 of 25 June and Decree-Law 1/2025 of 24 February. This article reviews each of them chronologically and summarises the regime in force in May 2026.
The context: why VUT is regulated
The Decree's preamble cites three grounds of general interest: public safety (Article 25 Organic Law 4/2015 and Order INT/1922/2003 on travellers' register book and entry forms), protection of tourist users, and environmental and urban-setting protection. The regulation is anchored in Article 71 of the Statute of Autonomy and Article 28.1.a) of Law 13/2011 on Tourism of Andalusia.
Timeline of the amendments
2 February 2016
Original text of Decree 28/2016
Structured in four chapters: general provisions, contract regime, registration and sanctioning regime. Defined the VFT category («holiday-purpose dwellings»), its classification in groups (entire or per-room), the substantive and habitability requirements, the obligation of responsible declaration and the sanctioning regime.
21 October 2019
Supreme Court Judgment
The Supreme Court refined the municipal power to limit VUT. While admitting it for overriding reasons of general interest, it required limitations to be proportionate, based on objective criteria and published in advance. This line was developed by the TSJA (Granada) setting aside municipal regulations excessive or restrictive by way of interpretation.
29 January 2024 · BOJA No. 24 (2 Feb 2024)
Decree 31/2024
The most extensive reform. Renames the category as «holiday-use dwellings» (VUT), introduces the operating periods (Article 3), refines the maximum capacity and bathroom equipment (Articles 5 and 6), demands HVAC tied to the declared period, amends the regime of joint-group / building / complex tourist apartments (final provisions 1 and 2) and creates the change-of-operating-party procedure.
25 June 2024
Decree-Law 7/2024
Focused on the rationalisation and efficient use of water, climate-change mitigation and energy efficiency in tourist destinations. It activated projects within the framework of the Recovery, Transformation and Resilience Plan (Component 14, Investment 4, Sub-measure 2). Introduces technical adjustments to Decree 28/2016 aligned with sustainability.
24 February 2025
Decree-Law 1/2025
Urgent housing measures. Introduces in Article 6.1.a) of Decree 28/2016 the reference to the urban planning licence or responsible declaration enabling the tourist use. At State level (Law 1/2025 of 3 April amending the Horizontal Property Act) Article 17.12 LPH applies, requiring express community agreement for licences after 3 April 2025. The DGSJyFP has consolidated this filter in its Resolutions of September and October 2025.
Dwellings that CANNOT be VUT
Article 1.3 of the consolidated Decree maintains four absolute exclusions:
- Social housing (VPO): cannot be devoted to tourist use, neither full nor per-room.
- Dwellings with statutory prohibition of the activity: those whose deeds or statutes expressly prohibit tourist accommodation activity under Law 49/1960 on Horizontal Property.
- Accommodation units in tourist establishments occupying the entire building or an independent part.
- Dwellings in «assimilated to out-of-planning» situation, save prior express authorisation of the competent municipal body.
De-qualification of the VPO is a prior necessary step to allocate it to tourist use. Municipal authorisation alone is not enough.
Municipal limitations
Article 2.2 of the Decree, modulated by the STS 21-10-2019, allows municipalities to set, for overriding reasons of general interest, proportionate limitations to the maximum number of VUT per building, sector, area, period or zone. The criteria must be:
- Clear and unequivocal: phrased so that the addressee knows exactly what is required.
- Objective: anchored in verifiable data, not in discretionary assessments.
- Published in advance: restrictions cannot apply retroactively.
Case-law has set aside regulations not meeting these requirements. We have analysed two paradigmatic cases: the TSJA and the Granada regulation and the municipal restrictions without sufficient reasoning.
Registration: responsible declaration and Tourism Registry
Article 9 sets out the requirements of the responsible declaration that gives access to the Tourism Registry of Andalusia:
- Identification of the dwelling and cadastral reference.
- Maximum capacity.
- Identification of the operating party and enabling title.
- Identification of the owner (if different).
- Statement that the dwelling is not under any public protection regime.
- Urban planning compatibility, where applicable, with licence or responsible declaration of change of use.
- Authorisation for data transfer between Administrations.
- Statement that the dwelling has no statutory prohibition of the activity and that the community has expressly authorised it under State law (this letter g) is the gateway for the Article 17.12 LPH filter).
- Service-provision periods.
The rule in Article 9.1.a) is important: only one dwelling per cadastral reference, save evidence that two or more dwellings share the same reference.
Contract regime (Chapter II)
Articles 7 and 8 regulate the contract and the price. The most practical:
- Contract document: at the user's reception, a document must be delivered with the holder's details, inscription code, number of persons, dates, total price and 24-h phone.
- Identification document: the user must present it for the register book and entry form purposes (Organic Law 4/2015 and Order INT/1922/2003).
- Timings: occupation from 3 p.m. on the first day until 11 a.m. on the last, save different agreement.
- Price per night, including utilities, heating, cooling, entry cleaning and linen.
- Deposit and cancellations: in absence of express agreement, deposit up to 30 %; cancellation under 10 days may forfeit the full deposit; cancellation by the holder under 10 days entails 30 % indemnity.
- Force majeure: no penalty for either party.
Inspection and sanctioning regime
Article 10 refers to Title VIII of Law 13/2011 on Tourism of Andalusia. Clandestine activity (Article 11) —provision without responsible declaration or outside Article 9 terms— is a serious infringement under Article 71.1, with fines up to €150,000.
Operating outside the declared period, without material equipment, without updating the operating-party status, or without community agreement (if the licence is post-3-4-2025) may trigger the sanctioning regime. Tourism Inspection, law-enforcement and tax authorities exchange information (Article 9.1.f).
Official sources
📚 Cited norms
- 📜 Decree 28/2016 of 2 February, consolidated.
- 📜 Supreme Court Judgment of 21 October 2019.
- 📜 Decree 31/2024 of 29 January. BOJA No. 24.
- 📜 Decree-Law 7/2024 of 25 June (water, climate, energy).
- 📜 Decree-Law 1/2025 of 24 February (housing).
- 📜 Law 13/2011 on Tourism of Andalusia.
- 📜 Organic Law 4/2015 (citizen security, Article 25).
- 📜 Order INT/1922/2003 (register books).
- 📜 Law 49/1960 on Horizontal Property (amended by Law 1/2025, Article 17.12).
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Frequently asked questions
How many amendments has Decree 28/2016 had?
Four major ones: STS 21 October 2019, Decree 31/2024, Decree-Law 7/2024 and Decree-Law 1/2025.
Can municipalities forbid VUT?
They may limit, not forbid wholesale. The limit must be proportionate, based on clear, objective criteria published in advance.
Can social housing (VPO) be VUT?
No, unless previously de-qualified. Article 1.3.a) expressly excludes it.
Does the responsible declaration suffice?
It is the initial step, but the registration may be cancelled (Article 9.2) if inaccuracy or falsehood is later proven or if the municipality reports that the dwelling is not urban-planning compliant.
What penalties for operating outside declared periods?
Clandestine activity (Article 11). Serious infringement under Article 71.1 of Law 13/2011, with fines up to €150,000 and possible cancellation of registration.