Suspension of tourist rental registration for horizontal properties with tourism use bans
Technical details
Type
Act (what is this?)
Identifier
BOE-A-2026-11113
Published
23 May 2026
Entry into force
19 Jan 2026 (in force)
Summary
The 19 January 2026 resolution suspends the assignment of unique tourist rental numbers in horizontal properties with statutory bans on tourism use. This is because tourism activities are regulated by the Tourism Law and thus prohibited by its terms. The appeal was filed by a lawyer on behalf of a property owner in Tacoronte.
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
- cumplimiento-fiscal/impuesto-sociedadesView service →
Official text Based on BOE data (boe.es). Information, not advice.