Skip to content
BOE-A-2026-11152 ·23 May 2026 ·Resolution Low impact
Tax

Change of use from commercial premises to tourist apartment: Directorate General allows registration without prior regional licence if process...

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a Valencia registrar's refusal to register a change of use from commercial premises to a tourist apartment. The ruling establishes that, in the Valencian Community, the tourist process begins with the application for urban planning compatibility rather than the regional licence (Articles 64 to 66 of Law 15/2018). Therefore, if the procedure was initiated before restrictive regulatory changes, the previous regulations must apply based on the principles of legal certainty and legitimate expectation (Art. 3.1 Law 40/2015).

In 2 key points

  1. The tourist process in the Valencian Community begins with the application for urban planning compatibility (Arts. 64 to 66 Law 15/2018). (artículo Tercero)
  2. The retroactive application of restrictive norms to rights in procedures already initiated is prohibited (Art. 2.3 Civil Code). (artículo Segundo)

How it affects those involved

For owners of commercial premises seeking to convert them into tourist accommodation, the ruling protects the continuity of procedures already initiated with the administration. This prevents delays beyond the applicant's control (such as delays in municipal resolutions) from forcing compliance with new, more restrictive legal requirements. In the Valencian Community, this means that the application for urban planning compatibility marks the start of the process for the purposes of applying regulations (Law 15/2018).

Lifecycle

2026-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact