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CRITICAL
Tax turismo-hosteleria

Suspension of tourist rental registration for horizontal properties with explicit tourism prohibition

BOE-A-2026-11112

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 23 May 2026, 20:54

Technical details

Type
Identifier
BOE-A-2026-11112
Published
23 May 2026
Entry into force
19 Jan 2026 (in force)

Summary

The 19 January 2026 Resolution suspends the assignment of unique rental registration numbers for horizontal properties whose bylaws expressly prohibit tourism exploitation. This is based on the interpretation that such activity is regulated by the Tourism Law and thus prohibited within the residential complex (art. 1). The rule applies to properties where the bylaws contain such a prohibition.

Lifecycle

2026-05-23PublishedPublished in the BOE
2026-01-19Into forceComes into force (resolución de 19 de enero de 2026)

BMC resources for this provision

Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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