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BOE-A-2026-3185 ·11 February 2026 ·Act critical
Tax

Properties with limited-rent housing: 30 days to justify exclusive permanent use

The Resolution of 17 October 2025 suspends the assignment of registration numbers for non-tourist short-term rentals when community statutes establish that properties are intended exclusively for permanent residence. This criterion is based on the Law of 15 July 1954 on the protection of limited-rent housing (Art. 2). The deadline to justify the permanent use designation is 30 days from the notification of the suspension (Art. 4).

In 2 key points

  1. Suspension of registration number assignment if the property is intended exclusively for permanent residence (art. 2)
  2. 30-day deadline to justify the permanent use designation (art. 4)

How it affects those involved

For owners of properties within community regimes, this implies a 30-day period to prove that the use is exclusively for permanent residence, which may cause delays in formalising rentals. Registration authorities must review applications under this criterion. Advisors should guide owners on how to submit the required justification. Tour operators or real estate agents offering short-term rentals must avoid operating in these properties without prior authorisation.

Lifecycle

2026-02-11PublishedPublished in the BOE
2025-10-17Into forceComes into force (resolución de 17 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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