
In Andalusia, current legislation makes a clear distinction between Tourist Accommodation (VUT) and Tourist Apartments (AT), setting out specific requirements for each type in terms of facilities and services. Below, we outline the main differences according to the latest regulations:
Holiday Homes (VUT):
VUTs are properties located in residential buildings that are regularly offered for tourist accommodation in return for payment. According to Decree 28/2016, as amended by Decree 31/2024, VUTs must meet the following minimum requirements:
Minimum floor area: 14 m² per space, with a total minimum of 25 m² or as determined by the town planning regulations.
Air conditioning: Provide cooling and heating systems in bedrooms and living rooms, either centralised or portable, depending on the season:
- Air conditioning is mandatory if they operate in May, June, July and August.
- Heating is mandatory if they are open in December, January, February and March.
Basic facilities: Fully furnished and equipped with all the necessary appliances and furnishings for immediate use, including a television, power sockets in every room, and essential utilities such as electricity and hot and cold running water.
First-aid kit: A first-aid kit is available.
Tourist information: Provide information, in either printed or electronic format, about the local area, leisure activities, restaurants, shops, car parks, medical services, public transport and a map of the town.
Bedrooms and living rooms: Direct ventilation to the outside or ventilated courtyards, window blackout systems, beds of minimum dimensions (80×190 cm single, 135×190 cm double), a wardrobe or storage space for clothes for every four beds, a light fitting near the bed, mattresses at least 25 cm thick (in accordance with HOMA policy) and suitable bed linen with a spare set.
Kitchens: Direct or forced ventilation, at least two hobs, oven or microwave, fridge, kitchenware appropriate to the accommodation’s capacity, small electrical appliances (mixer, toaster or grill, juicer, coffee maker), storage units, cleaning equipment and kit, clothes horse, iron and ironing board, waste sorting facilities, smoke detector and a fire extinguisher.
Bathrooms: Natural or forced ventilation, equipped with a toilet, washbasin, bath or shower (the toilet must be separate), non-slip flooring in showers and baths, provision of hand soap, shower gel, shampoo, towels (hand and bath) per person, washable bath mat, a roll of toilet paper and one spare, a mirror with a nearby socket, adequate lighting, towel rails, a toilet brush, shelving, a hairdryer and a sanitary bin.
Furthermore, VUTs must comply with municipal planning regulations and may not be located in buildings whose articles of association expressly prohibit tourist activities.
For further information, please visit the website juntadeandalucia.es

In order to register a property as a holiday apartment, you must be registered as a business and manage at least three apartments within a radius of 1,000 metres.
Tourist Apartments (AT):
Tourist accommodation establishments (ATs) are establishments comprising a group of accommodation units intended to provide tourist accommodation services, equipped for the storage, preparation and consumption of food and drink within each unit, and operated jointly by a single owner. According to Decree 194/2010, as amended by Decree 31/2024, tourist accommodation establishments are classified into categories of 1 to 3 keys (group of units) and 1 to 4 keys (group of buildings), depending on the quality of their facilities and services.
The requirements for ATs are more stringent than those for VUTs, including:
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Infrastructure and services: Improvements to living conditions, accessibility and facilities, air-conditioning systems, better soundproofing and furniture suitable for tourism.
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Reception and customer service: It is mandatory to provide a reception and customer service, ensuring a higher standard of service than that offered by VUTs.
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Planning compliance: Submission of a report confirming that the premises comply with the local planning regulations.
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It is important to note that, unlike VUTs, ATs do not have a maximum number of accommodation units and are subject to a star rating system that reflects their level of quality and services.
Conclusion:
Whilst VUTs are private homes adapted for tourist use, meeting basic standards of habitability and facilities, ATs are professional establishments offering a more comprehensive range of services and are subject to stricter regulations regarding infrastructure, services and compliance with town planning regulations. The choice between the two options will depend on factors such as the number of accommodation units, the level of services to be offered and the town planning regulations applicable in each municipality.