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BOE-A-2026-11124 ·23 May 2026 ·Resolution Low impact
Tax

Suspension of tourist rental registration in horizontal properties with explicit tourism ban

The 21 January 2026 Resolution suspends the assignment of unique tourist rental numbers in horizontal properties whose bylaws expressly prohibit tourism activity, in accordance with the Tourism Law. This affects the registration processes for tourist rentals in such properties.

In 2 key points

  1. Suspends assignment of unique registration number due to tourism exploitation prohibition in property bylaws (art. 1)
  2. The prohibition is based on the content of the Tourism Law (art. 1)

How it affects those involved

For owners of residential properties in complexes whose bylaws prohibit tourism exploitation, the possibility of obtaining the unique rental tourism registration number is suspended. Tour operators or real estate agents who wish to rent out properties in such units will be unable to do so through the registration system. Registration authorities must review the property ownership bylaws before issuing the registration number. Advisors must inform their clients of this legal prohibition and avoid submitting invalid applications.

Lifecycle

2026-05-23PublishedPublished in the BOE
2026-01-21Into forceComes into force (resolución de 21 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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