Skip to content
CRITICAL
Tax inmobiliario

Properties with rent-limited housing: 30 days for bylaws to ensure exclusive use for permanent residence

BOE-A-2026-3186

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

Technical details

Type
Identifier
BOE-A-2026-3186
Published
11 Feb 2026
Entry into force
17 Oct 2025 (in force)

Summary

The Resolution of 17 October 2025 suspends the assignment of a unique registration number for short-term non-tourist rentals due to bylaws not complying with exclusive use for permanent residence, as required by the Law of 15 July 1954 (art. 2). This criterion prevents rent-limited housing from being used for tourism or temporary purposes.

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.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact