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BOE-A-2026-11113 ·23 May 2026 ·Resolution Low impact
Tax

Suspension of tourist rental registration for horizontal properties with tourism use bans

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.

In 2 key points

  1. Suspension of assignment of unique registration number due to tourism exploitation prohibition in bylaws (resolución de 19 de enero de 2026)
  2. The prohibition is based on tourism regulation under the Tourism Law («Dicha actividad está prevista y regulada por la Ley de Turismo, por lo que, en conformidad con su contenido, queda prohibida»)

How it affects those involved

For owners of residential properties in residential complexes whose bylaws prohibit tourism exploitation, the possibility of obtaining the unique rental tourism registration number is suspended. Property managers and homeowners' associations must review their bylaws to avoid conflicts. Real estate legal advisors should inform owners about this suspension and the risks of failing to comply with the legal prohibition established in the bylaws.

Lifecycle

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