BOE-A-2026-1720 ·24 January 2026 ·Resolution Low impact
Tax

Ban on tourist rentals: community statutes may prevent the assignment of a registration number

The Directorate General for Legal Certainty and Public Faith has upheld a registrar's refusal to assign a tourist rental registration number to a property. The decision is based on the fact that the community of owners' statutes expressly prohibit the conduct of business activities within the dwellings (Art. 1.3 b of Decree 28/2016). Consequently, the existence of a tourist accommodation licence does not override the prohibition contained in the constitutive titles or the community statutes.

In 2 key points

  1. An express prohibition in the community statutes prevents the assignment of a tourist rental registration number, pursuant to Art. 1.3 b of Decree 28/2016 (art. 1.3 b del Decreto 28/2016)
  2. The insufficiency of the digital signature on the application prevents the definitive assignment of the registration number (art. 3 de la Ley Hipotecaria)

How it affects those involved

For property owners intending to use their homes for tourism, the existence of an administrative licence does not guarantee the legality of the activity if the community of owners' statutes expressly prohibit it (Decree 28/2016). Owners must verify that their activity is compatible with the registered statutes before making investments or applying for registrations. Communities of owners retain the power to limit tourist use by prohibiting business activities in their statutes.

Lifecycle

2026-01-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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