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CRITICAL
Tax inmobiliario

Suspension of registration number assignment for short-term rentals in properties dedicated exclusively to permanent residence

BOE-A-2026-3187

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

Technical details

Type
Identifier
BOE-A-2026-3187
Published
11 Feb 2026
Entry into force
17 Oct 2025 (in force)

Summary

The 17 October 2025 Resolution suspends the assignment of a unique rental registration number for short-term non-tourist rentals where horizontal property statutes designate units exclusively for permanent residence, as per the 1954 Law. This applies to the property 'Atolón Capital Partners Socimi, SA'.

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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