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BOE-A-2026-11124 ·23 May 2026 ·Act critical
Tax

Properties with bans on tourist exploitation: suspension of single tourist rental registration number allocation

The Resolution of 21 January 2026 suspends the allocation of the single registration number for short-term tourist rentals in residential properties whose statutes contain an express prohibition on tourist exploitation, in accordance with the Tourism Law. This criterion applies when the text of the statutes establishes that the activity is prohibited under the provisions of the Tourism Law. This change directly affects the registration processes for tourist rentals in such properties.

In 2 key points

  1. Suspension of single registration number allocation due to prohibitions in tourist exploitation statutes (art. 1)
  2. The prohibition is based on the provisions of the Tourism Law (art. 1)

How it affects those involved

For homeowners in residential complexes with statutes prohibiting tourist exploitation, the possibility of obtaining a single tourist rental registration number is suspended. Tourist or real estate operators intending to rent properties in these developments will be unable to do so through the registration system. Registration authorities must review property statutes before granting a registration number. Advisors should inform their clients of this legal prohibition to avoid 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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