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BOE-A-2026-4755 ·28 February 2026 ·Act critical
Tax

Properties with statutory prohibitions: 3-month suspension on issuing unique tourist rental registration numbers

The resolution suspends the assignment of unique registration numbers for tourist rentals in properties where the bylaws contain a prohibition, in accordance with the reform of the Horizontal Property Act effective from 3 April 2025. The Marbella No. 1 case is deemed identical to others previously dismissed (Art. 2). The decision is based on the requirement for express approval from the community of owners, which is now mandated by the current reform.

In 3 key points

  1. Suspension of unique registration number assignment due to statutory prohibitions (art. 2)
  2. Applicable from 3 April 2025 following the reform of the Horizontal Property Act (art. 2)
  3. Marbella No. 1 case deemed identical to previous dismissals (art. 2)

How it affects those involved

Owners and communities of owners must verify whether their bylaws contain prohibitions on tourist rentals. If they do, the assignment of unique registration numbers is suspended until express approval is obtained. Registry administrations must follow the precedent of previous dismissals. Advisors should inform clients of the obligation to review bylaws and the necessity of 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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