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The Resolution of 19 January 2026 suspends the allocation of the single registration number for short-term tourist rentals in residential properties where the statutes prohibit the tourist exploitation of dwellings. This measure is based on the fact that such activity is regulated by the Tourism Law and is therefore prohibited under its terms. The appeal was filed by a lawyer on behalf of a property owner in Tacoronte.
For homeowners in residential complexes with statutes prohibiting tourist exploitation, the possibility of obtaining a single tourist rental registration number is suspended. Property managers and owners' associations must review their statutes to avoid conflicts. Real estate legal advisors should provide information regarding this suspension and the risks of failing to comply with the legal prohibition established in the statutes.
The tax team reviews your specific situation.
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