BOE-A-2026-5836 ·12 March 2026 ·Resolution Low impact
Tax

Owners of tourist rental properties must prove community authorisation via notarised or ratified signatures

The Directorate General for Legal Certainty and Public Faith confirms that express approval from the homeowners' association is required for tourist rentals if the responsible declaration is made after 3 April 2025 (Art. 7 LPH). For this authorisation to be valid before the Land Registry, the community's signatures must be notarised or ratified before the Registrar (as per the Registrar's qualification note).

In 2 key points

  1. If the responsible declaration is made after 3 April 2025, prior authorisation from the Homeowners' Association is required (Art. 7 LPH) (art. 7 LPH)
  2. Community authorisation must feature notarised signatures or be ratified before the Registrar (nota de calificación de la Registradora)

How it affects those involved

For owners managing short-term rentals, obtaining authorisation from the homeowners' association now requires an additional legal certainty procedure: the notarisation of the administrator's and president's signatures, or appearing before the Registrar for ratification. This increases the bureaucratic burden and management costs for owners attempting to register their activity in the relevant registry.

Lifecycle

2026-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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