Skip to content
BOE-A-2026-4915 ·2 March 2026 ·Resolution Low impact
Tax

Owners of tourist homes: 3 months to obtain municipal license or face registration suspension

The resolution suspends registration numbers for tourist rentals due to lack of municipal license, under the horizontal property law reform from 3 April 2025. Explicit community approval is required for properties in horizontal ownership. The deadline for resolution is set in the appeal, without a clear timeframe for the registrar to act.

In 2 key points

  1. Registration numbers to be suspended due to lack of municipal licence (resolución de 14 de noviembre de 2025)
  2. Explicit approval from the property owners' community required (reforma de la Ley sobre propiedad horizontal desde el 3 de abril de 2025)

How it affects those involved

Owners of horizontally owned properties must obtain a municipal licence and receive explicit approval from the property owners' community before registering tourist rentals. Property communities must assess and approve the tourist use of their properties. Property registrars must suspend the assignment of registration numbers if legal requirements are not met. Advisors must verify compliance with the reform of the Horizontal Property Law from 3 April 2025.

Lifecycle

2026-03-02PublishedPublished in the BOE
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