Skip to content
BOE-A-2026-15098 ·10 July 2026 ·Resolution Low impact
Tax

Short-term rental companies: community bylaws prohibiting accommodation apply to tourist rentals

The Directorate-General for Legal Certainty and Public Faith has confirmed that statutory clauses prohibiting hospitality activities also apply to tourist rentals (RDGSJFP of 09.05.2025). In this specific case, a request for a non-tourist short-term rental registration number was denied due to a lack of community authorisation, as the registered bylaws do not permit such activity (Art. 9.2, paragraph five of Royal Decree 1312/2024).

In 2 key points

  1. Statutory prohibitions on hospitality activities also extend to tourist rentals (RDGSJFP of 09.05.2025). (RDGSJFP de fecha 9.5.2025)
  2. Community authorisation is required if the bylaws mandate it for hospitality activities (Art. 9.2 RD 1312/2024). (art. 9.2 párrafo cinco del Real Decreto 1312/2024)

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact