BOE-A-2026-14833 ·8 July 2026 ·Resolution Low impact
Tax

Tourist rental companies: Directorate General for Legal Certainty rejects Registrar's refusal to assign registration number

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against the refusal of the Barcelona Property Registrar No. 5 to assign a short-term rental registration number. The ruling is based on the fact that the statutory prohibition against changing a property's use to tourist use does not apply to the dwelling in question, as it already held such a licence at the time of acquisition (Facts II).

In 2 key points

  1. The prohibition on changing use to tourist use does not apply if the property already held a licence at the time of acquisition (Hechos III)
  2. The validity of the administrative tourist use licence is confirmed for the purpose of assigning a registration number (Alegaciones Primera)

How it affects those involved

For the owning company, the ruling validates the possibility of obtaining a short-term rental registration number despite statutory limitations within the homeowners' association, as no actual change of use occurs (Facts III). For homeowners' associations, it reinforces the interpretation that statutory prohibitions on changing use do not extend to properties that already carried out tourist activities previously (Facts III).

Lifecycle

2026-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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