BOE-A-2026-13166 ·17 June 2026 ·Resolution Low impact
Tax

Registration of change of use: responsible declaration of first occupation is mandatory

The Directorate General for Legal Certainty and Public Faith confirms that to register a new build and change of use to tourist accommodation in the Land Registry, it is mandatory to provide a responsible declaration of first occupation or an equivalent enabling title (Art. 241 Legislative Decree). The resolution dismisses the appeal against the Registrar of Valencia, who suspended the registration due to the absence of said technical and administrative documentation.

In 2 key points

  1. A responsible declaration of first occupation is mandatory for the registration of changes of use (Art. 241 Legislative Decree) (art. 241)
  2. The responsible declaration of occupation must include a statement regarding the first or second occupation licence (Decree 10/2021) (art. 23 Decreto 10/2021)

How it affects those involved

For owners converting commercial premises into residential or tourist apartments, the lack of a responsible declaration of first occupation will prevent the registration of the new legal status in the Land Registry. This blocks the ability to dispose of the property or legally certify its residential/tourist use. Developers must ensure that the construction file includes both the building permit and the occupation documentation required by regional and state regulations.

Lifecycle

2026-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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