Skip to content
BOE-A-2026-3187 ·11 February 2026 ·Resolution Low impact
Tax

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

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'.

In 2 key points

  1. Suspends assignment of registration number due to exclusive use for permanent residence (resolución de 17 de octubre de 2025)
  2. Applies to residential units in horizontal properties with bylaws requiring exclusive use for permanent residence (Ley de 15 de julio de 1954)

How it affects those involved

Owners of residential units in horizontal properties whose bylaws require exclusive use for permanent residence cannot obtain a registration number for short-term rentals. Real estate companies operating in this sector must review their contracts and bylaws to avoid registration suspensions. Property advisors should inform their clients about this legal limitation arising 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.

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