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BOE-A-2026-4915 ·2 March 2026 ·Act critical
Tax

Owners of tourist accommodation: 3 months to obtain municipal licence or face registration suspension

The resolution suspends the assignment of unique registration numbers for tourist rentals due to the lack of a municipal licence, in accordance with the reform of the Horizontal Property Act effective from 3 April 2025. Express approval from the community of owners is required for properties within horizontal property regimes. The timeframe for resolving cases is established by the appeal filed, without specifying a clear period of action for the registrar.

In 2 key points

  1. Suspension of registration number assignment due to lack of municipal licence (resolución de 14 de noviembre de 2025)
  2. Express approval from the community of owners is required (reforma de la Ley sobre propiedad horizontal desde el 3 de abril de 2025)

How it affects those involved

Owners of properties within horizontal property regimes must obtain a municipal licence and express approval from their community of owners to register tourist rentals. Communities of owners must evaluate and approve the tourist use of their properties. Land 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 Act effective from 3 April 2025.

Lifecycle

2026-03-02PublishedPublished in the BOE
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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