BOE-A-2026-14977 ·9 July 2026 ·Resolution Low impact
Tax

Tourist rental companies: property transfers require proof of license ownership change and community authorisation

The Directorate General for Legal Certainty and Public Faith has confirmed the suspension of the assignment of a unique tourist rental registration number due to insufficient documentation. The Land Registrar requires proof of the change in the tourist license holder and the express agreement of the Homeowners' Association to authorise tourist use (Art. 23 Bis). The resolution examines whether the property transfer and the validity of the license are governed by the date of the deed or by the payment of the price.

In 2 key points

  1. Property transfer requires a new responsible declaration and compliance with current requirements (Art. 23 Bis.3) (art. 23 Bis.3)
  2. Registration in the tourism register is valid for five years (Art. 23 Bis.1) (art. 23 Bis.1)

How it affects those involved

For companies owning tourist use dwellings (VUT), the mere acquisition of the property does not guarantee the automatic continuity of the tourist license. It is necessary to submit a new responsible declaration and prove the change of ownership (Art. 23 Bis.3). Furthermore, the absence of an express agreement from the Homeowners' Association for short-term rentals may block the obtaining of the registration number required for legal activity.

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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