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CRITICAL
Tax inmobiliario

Suspension of registration number for short-term rentals in homes designated exclusively for permanent residence

BOE-A-2026-1723

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 24 Jan 2026, 20:39

Technical details

Type
Identifier
BOE-A-2026-1723
Published
24 Jan 2026
Entry into force
10 Oct 2025 (in force)

Summary

The October 10, 2025 resolution suspends the assignment of a unique registration number for short-term non-tourist rentals where horizontal property statutes designate homes exclusively for permanent residence, under the July 15, 1954 Law, to protect housing as a place of habitual residence.

Lifecycle

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

BMC resources for this provision

Official text Based on BOE data (boe.es). Information, not advice.

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