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BOE-A-2026-2792 ·6 February 2026 ·Resolution Low impact
Tax

Ban on short-term rentals: community statutes prevail over tourist licences

The Directorate General for Legal Certainty and Public Faith has confirmed the suspension of the assignment of a short-term rental registration number to a property in Arona. The decision is based on the fact that the community statutes expressly prohibit the use of dwellings for tourist accommodation (legal grounds of the qualification note). Royal Decree 1312/2024 establishes a registration procedure that must respect the limitations recorded in the Land Registry (Art. 2.f and Art. 4.2.a).

In 2 key points

  1. Community statutes prohibiting tourist use are mandatory (legal grounds of the qualification note). (fundamentos de derecho)
  2. The single registration procedure for leases is processed by the competent Land Registry (Art. 2.f). (art. 2.f)

How it affects those involved

For property owners in buildings with restrictive statutes, obtaining a tourist or holiday home licence does not validate the use of the property for such purposes if the community statutes prohibit it. The Land Registry has the authority to suspend the assignment of a short-term rental registration number if it detects that the intended use of the dwelling contravenes the registered community rules (legal grounds of the qualification note).

Lifecycle

2026-02-06PublishedPublished in the BOE
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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