Published May 2025 · 10 min read · By International Inheritance Spain
Many non-resident heirs discover only after a bereavement that the Spanish property they are inheriting has been operating as a holiday rental under a tourist licence (in Spanish, a Vivienda de Uso Turístico or VUT). The property may even have active bookings at the time of death. This raises an urgent question: does the tourist licence survive the owner's death and pass to the heirs?
The short answer is no. In Spain, and in particular in Andalucía where the Costa del Sol, Costa de la Luz and Granada coast markets are concentrated, a tourist licence is personal to its holder. It does not transfer automatically by succession. Understanding what this means in practice — and what steps heirs must take — is essential before making any decision about accepting the inheritance.
In Andalucía, tourist lettings are regulated primarily by Decree 31/2024 and its predecessor Decree 28/2016. The system requires each property owner wishing to rent to tourists to submit a declaración responsable (declaration of responsibility) to the Junta de Andalucía, which triggers a registration in the Registro de Turismo de Andalucía and generates a unique National Registration of Accommodation number (NRA / Número de Registro de Actividad Turística).
This registration is linked to both the property and the person who made the declaration. When the registered person dies, the legal basis for the registration ceases. The licence is not an asset that forms part of the estate in the same way as the property itself: it is an administrative authorisation granted to a specific individual.
In other Spanish regions (Valencia, Catalonia, the Balearics, Madrid) the rules differ in detail but the underlying principle is broadly the same: tourist lettings are a regulated activity and the regulatory approval is not inherited.
From the moment of death, any tourist rentals taking place at the property are, strictly speaking, unlicensed. The platforms — Airbnb, Booking.com, Vrbo and others — require a valid licence number in the listing. A listing displaying a deceased person's licence number could attract administrative sanctions of up to €18,000 in Andalucía for operating without a valid registration.
In practice, what happens during the inheritance process?
Before a new tourist licence can be obtained, the property must be legally transferred into the heir's name. This requires completing the full Spanish inheritance process:
Only once the Land Registry entry shows the heir as owner can a new tourist licence be applied for.
Once the inheritance is complete, the heir faces a straightforward commercial decision: register a new tourist licence or use the property differently (personal use, long-term rental, or sale). This decision should factor in:
In Andalucía, the process for new tourist licence registration is based on a declaración responsable — a self-declaration that the property meets all requirements. Once filed with the Junta de Andalucía, the property can legally be offered for tourist rental from that moment (provided the declaration is accurate). The NRA number generated will be different from the one that appeared in the deceased's listing.
Key documents typically required include:
For a comprehensive guide to the tourist licence registration process in Andalucía, including the NRA system and how the declaración responsable works, see our colleagues at licenciaturisticaandalucia.es, who specialise exclusively in tourist licences across the region.
Spanish inheritance tax must be filed within six months of the date of death. This is the single most important deadline in any Spanish inheritance and is the starting point for planning the entire process. In the context of a tourist-let property, this deadline creates additional pressure because:
We advise contacting us as soon as possible after a bereavement involving a Spanish tourist-let property. The sooner the inheritance process is started, the sooner the property can be legitimately let again.
If the deceased received administrative sanctions (fines) in connection with the tourist licence — for example for operating without the correct registration, failing to display the licence number, or not complying with guest registration (parte de viajeros) obligations — those fines form part of the estate's liabilities. Heirs who accept the inheritance also accept those debts.
Before accepting, we always recommend a thorough investigation of the estate's liabilities, including any proceedings before the Junta de Andalucía or the local tourism inspectorate. This is part of the asset-tracing and liability-assessment service we provide. If the fines are significant enough to make the inheritance uneconomic, renunciation may be the better choice.
See our guide on renouncing a Spanish inheritance for a full explanation of when and how renunciation works.
When two or more heirs inherit a tourist-let property jointly (pro indiviso), the tourist licence question becomes more complex. A tourist licence typically requires a single registered responsible person (explotador). In an undivided co-ownership, all co-owners must agree on whether to register a licence and who will be the registered responsible party. This often requires a formal agreement (contrato de arrendamiento entre copropietarios or a similar arrangement) before a new licence can be filed.
If co-owners cannot agree on the use of the property — including whether to operate it as a tourist rental — the Spanish courts can be asked to order a division. However, this is slow and expensive. We strongly recommend attempting a negotiated solution through the inheritance settlement itself.
If you are not inheriting but buying a property that currently has a tourist licence, the position is similar: the seller's licence does not transfer to you. You will need to obtain your own licence after purchase. For a detailed guide to the buying process and the due diligence involved in tourist licence properties, see our colleagues at Real Estate Lawyer Costa del Sol, who handle conveyancing for international buyers throughout the Costa del Sol.
At International Inheritance Spain we handle the full succession process for non-resident heirs, from the initial will search to the final Land Registry entry — all remotely and in English. We work in coordination with our colleagues at licenciaturisticaandalucia.es on the tourist licence re-registration once the inheritance is complete, so that the property can resume legitimate tourist lettings as quickly as possible.
Our services for heirs of tourist-let Spanish properties include:
We handle the full inheritance process in English, remotely, and to the six-month deadline. Get in touch for a free initial consultation.