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CRITICAL
Tax inmobiliario

30-day deadline to prove residential use only for limited-term rentals

BOE-A-2026-3185

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 11 Feb 2026, 20:50

Technical details

Type
Identifier
BOE-A-2026-3185
Published
11 Feb 2026
Entry into force
17 Oct 2025 (in force)

Summary

The 17 October 2025 resolution suspends registration for non-tourist short-term rentals where horizontal property statutes specify exclusive permanent residence use, based on the 1954 Rental Protection Law (Art. 2). A 30-day period from notification is set to justify permanent residential use (Art. 4).

Lifecycle

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

BMC resources for this provision

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

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