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BOE-A-2026-3187 ·11 February 2026 ·Act critical
Tax

Properties with limited rental use: suspension of registration number assignment due to exclusive use as permanent residence

The Resolution of 17 October 2025 suspends the assignment of a unique registration number for non-tourist short-term rentals when the community statutes mandate that dwellings are intended exclusively as permanent residences, in accordance with the Law of 15 July 1954. This criterion prevents the use of dwellings for short-term rentals, even if they are not for tourist purposes, and applies to the property 'Atolón Capital Partners Socimi, SA'.

In 2 key points

  1. Suspension of registration number assignment due to exclusive use as a permanent residence (resolución de 17 de octubre de 2025)
  2. Applies to dwellings in properties governed by community statutes requiring exclusive use as a permanent residence (Ley de 15 de julio de 1954)

How it affects those involved

Homeowners in properties governed by community statutes requiring exclusive use as a permanent residence cannot obtain a registration number for short-term rentals. Real estate companies operating in this sector must review their contracts and statutes to avoid the suspension of registrations. Property advisors must inform their clients about this legal limitation derived from the 1954 Law.

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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