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BOE-A-2026-1723 ·24 January 2026 ·Act critical
Tax

Properties with limited rental housing: suspension of registration numbers for exclusive permanent residence use

The Resolution of 10 October 2025 suspends the assignment of a unique registration number for non-tourist short-term rentals in properties where the community statutes mandate that dwellings are intended exclusively for permanent residence, in accordance with the Law of 15 July 1954. This criterion prevents the use of such dwellings for short-term rentals, even if they are not for tourist purposes, to protect housing as a primary residence.

In 2 key points

  1. Suspension of registration number assignment due to exclusive permanent residence use (resolución de 10 de octubre de 2025)
  2. Applies to dwellings in properties with community statutes requiring exclusive permanent residence use (Ley de 15 de julio de 1954 sobre protección de «viviendas de renta limitada»)

How it affects those involved

Homeowners in properties with statutes requiring exclusive use as a permanent residence will be unable to obtain a registration number for non-tourist short-term rentals. Real estate companies operating in this sector must review their contracts and statutes to avoid registration suspensions. Property advisors and managers must inform their clients of this legal limitation. Local authorities may see a reduction in non-tourist rental registrations in areas with protected housing.

Lifecycle

2026-01-24PublishedPublished in the BOE
2025-10-10Into forceComes into force (resolución de 10 de octubre de 2025)
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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