BOE-A-2026-14960 ·9 July 2026 ·Resolution Low impact
Tax

Owners of tourist accommodation: refusal of registration due to lack of homeowners' association authorisation suspended

The Directorate General for Legal Certainty and Public Faith has suspended a registrar's negative ruling that denied the registration of a property as a tourist apartment. The resolution addresses the application of Art. 7.3 of the Mortgage Law (introduced by LO 1/2025), determining that if the activity or responsible declaration was submitted before 3 April 2025, authorisation from three-fifths of the Homeowners' Association is not required (Art. 7.3 LPH and DA 2.ª).

In 2 key points

  1. Requirement for Homeowners' Association authorisation (three-fifths majority) for new tourist activities, Art. 7.3 LPH (art. 7.3 LPH)
  2. Exemption from said authorisation if prior submission before the entry into force of LO 1/2025 (3 April 2025) is proven (DA 2.ª LO 1/2025)

How it affects those involved

For owners and tourist management companies, the resolution strengthens legal certainty for those who had already initiated procedures or submitted responsible declarations to the Generalitat Valenciana before LO 1/2025 came into force (3 April 2025). It prevents the new requirement for approval by the Homeowners' Association (three-fifths majority) from being applied retroactively to activities already legally covered by previous sectoral regulations (Art. 7.3 LPH).

Lifecycle

2026-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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