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CRITICAL
Tax turismo-hosteleria

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

BOE-A-2026-3188

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

Technical details

Type
Identifier
BOE-A-2026-3188
Published
11 Feb 2026
Entry into force
17 Oct 2026 · in 103 days

Summary

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.

Lifecycle

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