BOE-A-2026-15093 ·10 July 2026 ·Resolution Low impact
Tax

Owners of tourist rental properties: obligation to submit a new responsible declaration upon change of ownership

The Directorate General for Legal Certainty and Public Faith confirms that a new responsible declaration must be submitted when ownership of a tourist rental property changes (Art. 23.bis.3 Decree 10/2021 of the Valencian Community). This obligation applies even if the previous registration remains valid. Proof of submission to the Tourism Registry must be provided, and if the submission occurs after 3 April 2025, express authorisation from the Owners' Association is also required.

In 3 key points

  1. The responsible declaration is valid for five years from the date of submission (Art. 23.bis.3 Decree 10/2021). (art. 23.bis.3)
  2. If submitted after 3 April 2025, express authorisation from the Owners' Association is required. (art. 23.bis.3)
  3. A change of ownership requires a new responsible declaration and the submission of the municipal urban planning compatibility report. (art. 23.bis.3)

How it affects those involved

For new owners of properties intended for tourist rentals, a change in ownership does not result in the automatic continuation of the activity, but rather triggers the obligation to restart the responsible declaration process (Art. 23.bis.3 Decree 10/2021). Owners completing this process after 3 April 2025 must additionally obtain consent from the Owners' Association to prevent the suspension of their registration.

Lifecycle

2026-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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