Skip to content
BOE-A-2026-4904 ·2 March 2026 ·Resolution Low impact
Tax

Short-term tourist rentals require express community approval for 3 months

The resolution suspends the assignment of a unique registration number for short-term tourist rentals due to lack of express community approval, as per the reform of the Horizontal Property Law from 3 April 2025. This requirement applies when the factual situation matches those previously analysed by the Directorate. The measure ensures collective consent in such cases.

In 2 key points

  1. The assignment of registration numbers is suspended due to the lack of explicit community approval (resolución de 13 de noviembre de 2025)
  2. Applicable from 3 April 2025 under the reform of the Horizontal Property Law (previsiones que derivan de la reforma de la Ley sobre propiedad horizontal en vigor desde el día 3 de abril de 2025)

How it affects those involved

For owners of residential properties in property communities, this introduces a new requirement of explicit community approval before registering short-term tourist rentals. Communities must formally assess and approve each case. Property managers and real estate advisors must verify whether a case falls within the scope of the reform and take appropriate action. Individuals wishing to rent out their properties for tourism purposes must coordinate with the community prior to submitting an application.

Lifecycle

2026-03-02PublishedPublished in the BOE
2025-04-03Into forceComes into force (previsiones que derivan de la reforma de la Ley sobre propiedad horizontal en vigor desde el día 3 de abril de 2025)
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact