Overnight-stay tax on Málaga VUT: what the City Council approved and what it means for owners

Published December 2025 · Reading time: 8 min · SALAMA LEGAL SLP · Jacob Salama, Lawyer ICAMALAGA 11.294

The Málaga City Council Full Session has approved an overnight-stay tax for tourist accommodation, including VUT. The tax is a recurring debate item and finally has a defined form.

What was approved

• Amount: €1-3 per person and night, depending on the type of accommodation.
• Scope: tourist establishments registered in the Málaga municipal area.
• Exemptions: minors under a certain age, official accommodation, force majeure.
• Collection method: by the operating party, who declares it periodically.

Impact for owners

The tax must be passed on to the guest. It does not affect the price competition with hotels, which also pay it, but it affects collection management and the reservation receipts.

Practical adjustments

1. Update reservation receipts.
2. Communicate the tax in advertising.
3. Define internal collection procedure.
4. Set up periodic declaration to the City Council.

Sources