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BOE-A-2026-3188 ·11 February 2026 ·Act critical
Tax

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

The Resolution of 17 October 2025 suspends the assignment of a unique registration number for short-term non-tourist rentals due to property bylaws not ensuring exclusive use for permanent residence, in accordance with the Law of 15 July 1954 (art. 2). This criterion prevents use for short-term rentals, such as tourism, if destination conditions are not met.

In 2 key points

  1. Suspension of registration number allocation due to failure to maintain exclusive use as a permanent residence (art. 2)
  2. Horizontal property bylaws must comply with the Act of 15 July 1954 on the protection of limited-rent housing (art. 2)

How it affects those involved

For owners of limited-rent housing, this means they must review their bylaws to ensure they are designated exclusively for permanent residence. Registration authorities may suspend allocation if conditions are not met. Property advisors must verify that bylaws comply with the 1954 Act and advise clients on the risk of registration suspension. Short-term rental operators face risks of inactivity if they fail to comply with the established purpose.

Lifecycle

2026-02-11PublishedPublished in the BOE
2026-10-17Into 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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