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BOE-A-2026-4755 ·28 February 2026 ·Resolution Low impact
Tax

3-month suspension of tourist rental registration numbers where statutes prohibit it

The resolution suspends assignment of unique rental registration numbers in properties where statutes prohibit it, under the April 3, 2025 horizontal property law reform. The Marbella case No. 1 is deemed identical to previously rejected cases (art. 2). The decision is based on the requirement for explicit community approval, now mandated by the current reform.

In 3 key points

  1. Assignment of unique registration number suspended due to prohibition in bylaws (art. 2)
  2. Applicable from 3 April 2025 pursuant to reform of the Horizontal Property Law (art. 2)
  3. Marbella case no. 1 considered identical to prior dismissals (art. 2)

How it affects those involved

Property owners and property owners' associations must check whether their bylaws contain prohibitions on tourist rentals. If such prohibitions exist, the assignment of unique registration numbers is suspended until explicit approval is obtained. Registration authorities must follow the precedent of prior dismissals. Advisors must inform their clients of the obligation to review bylaws and the need for community approval.

Lifecycle

2026-02-28PublishedPublished in the BOE
2025-11-14Into forceComes into force (resolución de 14 de noviembre 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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