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BOE-A-2026-4608 ·27 February 2026 ·Resolution Low impact
Tax

Suspension of denial of short-term rental registration number due to conflict with community statutes

The Directorate General of Legal Certainty and Public Faith suspends the denial by a Barcelona property registrar regarding the assignment of a short-term rental registration number. The registrar had denied the request because the community statutes expressly prohibited tourist use (Hechos II). The appeal is based on the non-retroactivity of statutory prohibitions and the protection of acquired rights, as the tourist use license was granted in 2012, eight years prior to the 2020 statutory amendment (Fundamentos de Derecho, Recurso).

In 2 key points

  1. The filing entry is extended for 60 days from the last mandatory notification (Art. 323 of the Mortgage Law) (art. 323 de la Ley Hipotecaria)
  2. The tourist use licence predates the statutory prohibition (2012 vs 2020), with non-retroactivity being argued (Recurso, punto 1)

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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