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BOE-A-2026-5941 ·13 March 2026 ·Resolution Low impact
Tax

Owners of tourist accommodation: lack of formal homeowners' association does not prevent rental registration number assignment

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a registrar's refusal to assign a short-term rental registration number. The registrar required authorisation from the homeowners' association with a 3/5 majority quorum, based on Organic Law 1/2025, as the tourist licence was issued after 3 April 2025. The appellant argued that there was no formally constituted homeowners' association (lacking statutes and an administrator) in their building of single-family homes.

In 2 key points

  1. Requirement for homeowners' association authorisation with a 3/5 majority quorum of owners and shares for licences issued after 3 April 2025, under Organic Law 1/2025 (Fundamentos de Derecho)
  2. The registration procedure is governed by Royal Decree 1312/2024 for the creation of the Single Registry of Leases (Fundamentos de Derecho)

Lifecycle

2026-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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