Tourist rentals in Andorra: how to operate an HUT legally and when it can truly be profitable

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🌍 What exactly is a tourist-use dwelling (HUT)?

A tourist-use dwelling is a property intended to accommodate visitors on a temporary basis, fully furnished and equipped, and which may be managed directly by the owner or through a specialised company.

Unlike a tourist apartment —which forms part of a building used exclusively for accommodation and operates as a traditional tourist establishment— a HUT may be located within a residential building. It does not require reception services, but it does require strict compliance with tourism regulations: technical requirements, official registration, mandatory notifications, taxation and inspections.

➤ To understand the broader context of the real estate market, you may consult The Andorran real estate market (2019–2025): prices, new developments and access to housing.

🧾 Requirements before operating a HUT

Before applying for registration, the property must meet minimum conditions in terms of habitability, equipment and safety.

🔑 Habitability and basic conditions

Key requirements include:

• Holding a valid habitability certificate.
• Complying with the minimum surface area and layout set by regulation.
• Ensuring adequate ventilation, lighting and safety conditions.
• Keeping electrical and heating installations in good working order, with appropriate inspections.

These elements are essential for a HUT to be considered suitable for hosting visitors.

🛏 Mandatory equipment

Regulation provides for a minimum list of items required to authorise the activity:

• Sufficient, well-maintained furniture.
• A kitchen equipped with essential utensils.
• Bed linen and towels for all guests.
• Basic cleaning and maintenance products.
• Safety elements and user information.

Additional requirements may apply depending on the maximum capacity and any voluntary classification of the dwelling.

🛡 Mandatory insurance

The owner must take out civil liability insurance covering personal and material damage caused to users. This is a prior and indispensable requirement in order to obtain authorisation.

📝 Required authorisations and registrations

Tourist activity cannot begin without the corresponding administrative authorisations.

🏛 Registration in the Tourist-Use Dwelling Register (HUT)

Registration must be processed with the Government and requires submission of:

• Property documentation and the habitability certificate.
• Floor plans and a list of equipment.
• Proof of valid insurance cover.
• Any required technical certificates.

Once inspection has been successfully completed, the dwelling is officially registered and assigned a HUT number.

❗This number must be included in all advertising, on booking platforms and in reservation documentation, as explained below.

🧩 Optional professional management: EGHUT

The owner may delegate management (bookings, check-in, cleaning, maintenance) to a tourist-dwelling management company (EGHUT). These companies are also regulated and must be entered in a specific register.

👥 Guest registration: ROAT obligation

All tourist accommodations must register guests aged over 16 in the Tourist Accommodation Occupancy Register (ROAT).
The registration must be completed within 12 hours of arrival.

This register is compulsory for security reasons and must be kept. Failure to register may constitute a serious or very serious infringement.

✨ Star classification: OPTIONAL

HUTs may voluntarily apply for a 1- to 5-star classification, based on objective criteria.
This is not compulsory, but it improves marketing, client confidence and positioning on platforms.

🧭 Obligations of a HUT owner

Operating a HUT involves a series of administrative, technical and tax obligations.

📌 Administrative obligations

Core obligations include:

• Keeping the HUT registration in force.
• Notifying periods of opening and closure.
• Reporting any change of ownership or modification of the dwelling.
• Allowing Government inspections.
• Including the HUT number in all advertising.

🛠 Maintenance and safety obligations

Equally, it is not enough to meet the initial conditions; the dwelling must be kept in an appropriate state:

• Maintaining cleanliness and the overall condition of the property.
• Ensuring correct operation of appliances, furniture and installations.
• Providing user instructions and safety information.
• Not exceeding the authorised maximum capacity.

💶 Tax obligations

Tourist rental has a specific tax treatment:

• IGI at 4.5% on accommodation services (general rate). If you want to learn more about IGI, see the article VAT in Andorra: how the General Indirect Tax (IGI) works.
• Taxation of income under Personal Income Tax or Corporate Income Tax, depending on the status of the owner. See Personal income tax (IRPF) in Andorra or Corporate income tax in Andorra: rates, special regimes and tax deductions for further detail.
• Tourist stay tax, which must be charged to the client and declared.

⚠️If the owner provides additional services (regular cleaning, ongoing assistance, reception), the activity may be treated as an economic activity with additional tax obligations.

➤ To understand the general tax framework, you may consult Taxation in Andorra: structure, rates and real advantages.

🚫 Current limitations and prohibitions

The sector is subject to tight regulation and temporary containment measures.

🔸 Indefinite suspension of new licences

Current legislation maintains a suspension on the granting of new authorisations for tourist-use dwellings, but with a different scope from that which previously applied.

Under Law 5/2025:

• Granting new HUT authorisations for apartments and studios is suspended indefinitely.
• Entry of new listings in the HUT Register is also suspended for these typologies.
• The creation of new tourist apartments (hotel use) through urban planning licences is suspended.

This measure aims to moderate the expansion of tourist accommodation in residential buildings and preserve housing for the ordinary residential market.

It does not, however, affect other types of properties that are not apartments or studios, which remain subject to the general regime.

🔸 Municipal limitations

The Comuns may establish:

• areas where HUT activity is allowed or restricted,
• specific local taxes for tourist activity,
• coexistence rules and their own sanctioning regimes.

These by-laws vary annually and are particularly relevant in parishes with higher tourist pressure.

🔸 Advertising without a HUT number

Advertising a dwelling as tourist accommodation without an official HUT number is a serious infringement and may result in substantial fines and suspension of the activity.

🔸 Registration with the Comú

If the property is registered as a HUT, the Comú will not allow a person to register their domicile at that address. In addition, this would prevent the person from obtaining residency, since registration with the Comú must be completed within a maximum of three months of obtaining the residency permit.

If you wish to know more about obtaining residency, you may read the article Living in Andorra: the essential guide to obtaining residency and settling with confidence.

🔸 Registering a commercial authorisation

Because of its specific status, it is also not possible to obtain a commercial authorisation for this location.

If you would like to know more about opening a business, you may consult Opening a business and obtaining a commercial licence in Andorra: key requirements and essential regulations.

⚠️ Additional elements to consider

🔹 What happens if you rent without complying with the regulations?

Operating tourist accommodation without authorisation or without meeting the applicable obligations may result in:

• significant fines (up to €18,000),
• temporary or permanent suspension of the activity,
• closure of the dwelling,
• withdrawal of classification,
• removal from the HUT Register.

It is one of the most closely monitored sectors by the Government, so it is advisable to avoid any breach.

🔹 When does it make sense to operate a HUT?

This regime is particularly suitable when:

• the owner wishes to obtain income from a dwelling on an occasional or ongoing basis, but for short stays only (non-residential use),
• the intention is to operate legally on platforms such as Airbnb or Booking,
• flexibility in the use of the property is a priority,
• a relatively simple exploitation model is preferred compared with a traditional tourist establishment.

🔹Taxation of income derived from a HUT

A HUT can generate income both from rental and from any future sale of the property. In addition, the applicable taxes differ depending on whether the transferor is an individual or a company.

If you want an in-depth view of the tax treatment, we recommend the article Real estate taxation in Andorra: a complete guide to buying, renting and selling with clarity.

📞 Do you need guidance to register a HUT?

Even though it is currently not possible to obtain new licences, the management of existing ones is still possible, as is their transfer.

At ELYSIUM, we advise owners and managers who wish to operate a tourist-use dwelling legally, from technical review through registration and tax matters to the transfer of the licence itself.
You can contact us through our contact form. If you prefer a confidential technical advisory meeting, you may book your appointment using the link you will find just below this article.

Last update: December 2025