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BOE-A-2026-14963 ·9 July 2026 ·Resolution Low impact
Tax

Homeowners: Directorate General for Legal Certainty reviews validity of statutory bans on short-term rentals

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against the refusal to assign a short-term rental registration number in Marbella. The registrar had denied the application, claiming that the community statutes prohibited activities other than residential use (Articles 4 and 14 of the Statutes). The appeal challenges this decision, citing breaches of the principles of equality, legitimate expectation, and the doctrine of own acts, given that similar licences had been previously granted.

In 1 key point

  1. Potential breach of the principles of equality and legitimate expectation if previous licences exist in identical circumstances (art. 3 y 4 de la Ley de Régimen Jurídico del Sector Público)

How it affects those involved

For owners seeking to operate short-term holiday rentals, this ruling highlights the conflict between community statutes and rental activities. If the Administration has previously granted licences under identical conditions, owners may invoke the doctrine of own acts and the principle of legitimate expectation to prevent arbitrary discrimination (Articles 3 and 4 of the Law on the Legal Regime of the Public Sector).

Lifecycle

2026-07-09PublishedPublished in the BOE
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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