Commercial Evictions in Andalusia

Suffering a default or severe breach of contract by a commercial tenant (resulting from business insolvency, intentional delays, or unapproved construction works) aggressively impacts a property owner's finances—especially because it involves advancing unpaid VAT (IVA) to the Spanish tax authorities. The execution of a commercial eviction (desahucio) in Andalusia follows the uniform framework applicable across all of Spain.

Disclaimer: This guide provides general legal information for educational purposes only and does not constitute legal advice. Always consult a licensed Spanish attorney for advice specific to your situation. Information last verified: March 2026.

Determining Causes for Eviction or Lease Termination

A commercial lease is considered resolved by right upon a clear breach of a contractual stipulation, provided it is supported by the articles of the Spanish Urban Leases Act (LAU).

1. Unpaid Debts and Rent Arrears:

   • Outright failure to pay any of the agreed-upon rental installments.
   • Skipping payments for associated costs (such as assigned community fees, electricity, or water utilities).
   • Refusing the mandatory payment of accrued VAT on the commercial lease, or failing to cover corresponding IRPF withholdings on the official invoice.

2. Uninformed Subletting or Unpaid Assignments: If the business tenant undertakes an illegitimate "traspaso" (business transfer), disguises subcontracts without bringing explicit notification to the landlord, or refuses to apply the statutory rent increase penalty of 10% (for partial assignment) or 20% (for full transfer)—or if these actions are explicitly prohibited completely in the lease's exclusive clauses.

3. Contractual Violations or Severe Damage: Proven, intentional deterioration of the premises. Engaging in activities that lack municipal or legal protection, or are originatively noxious, unacceptably unsanitary, structurally dangerous, or blatantly illegal, regardless of the originally agreed-upon use of the Andalusian premises.

The Brutal Additional Fiscal Impact

Dealing with commercial arrears requires profound urgency due to the double tax bind in the Spanish scenario. As an Andalusian invoicing landlord, the Spanish Tax Agency (Hacienda) demands the corresponding 21% VAT invoiced every quarter, regardless of whether the debtor actually paid you or not. An unpunished default makes the property bleed cash twice as fast until you can legally terminate the lease to stop issuing invoices.

The Lawsuit and Immediate Eviction Trial

Holding the same legal guarantees as residential evictions, any physical altercation, impediment, or "taking justice into your own hands" (such as changing the locks or forcing a closure of the business) violates the tenant's integrity and invites severe criminal counter-charges.

1. The Formal Demand (Burofax): Sending a mandatory, formal demand via a certified postal Burofax with acknowledgment of receipt is essential. It shields your claim in front of the courts, or irrevocably forces a total payment within a brief 30-day window, plunging the tenant into a direct eviction without the option to pay later (enervar) in court if they ignore explicit, repeated warnings.
2. Legal Filing and Court Decree: The request must be processed through an attorney (abogado) and court representative (procurador). The court decree grants the tenant a preemptive 10-day period to submit a defense.
3. The Eviction Day (Lanzamiento): If the judgment is firm and inescapable, the court will issue an eviction warrant. Judicial officials will execute immediate restitution of the commercial premises on the designated day, allocating the legal costs of the lawsuit against the defaulting tenant or their corporate guarantor.

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