10 Aug 2026
6/10
Real Estate
The DGSJFP resolves that homeowners association authorization cannot be required to register a tourist rental if such association does not legally exist. The Armilla registrar suspended the process for this reason, but t...
Owners of tourist properties without a constituted homeowners association
08 Aug 2026
6/10
Real Estate
Effective: 08/08/2026
The General Directorate confirms that if the bylaws of a homeowners' association prohibit hospitality activities, the registration number for short-term tourist rental cannot be obtained.
Property owners and investors wishing to allocate apartments in communities with restrictive bylaws to tourist rental
08 Aug 2026
6/10
Real Estate
Effective: 08/08/2026
The General Directorate confirms that if community bylaws prohibit short-term rental, registration of the unique rental number can be denied. The owner cannot obtain the license if the community has vetoed it in its regu...
Property owners in communities with bylaws prohibiting short-term rental
08 Aug 2026
6/10
Real Estate
The property registry can deny the short-term rental number if the community bylaws prohibit it. The General Directorate confirms that this statutory prohibition is valid and binding.
Property owners in communities with bylaws prohibiting short-term rental
08 Aug 2026
6/10
Real Estate
A company appealed the Property Registry's refusal to register a property adjudicated by Social Security due to a subsequent disposal prohibition by the AEAT. The resolution analyzes whether this prohibition can close th...
Companies and individuals adjudicated in administrative auctions with subsequent tax liabilities
08 Aug 2026
6/10
Real Estate
The DGSJFP resolves that revoking a tourist registration number without justification or hearing the owner violates their rights. A registrar cannot automatically cancel a tourist registration when processing a non-touri...
Owners with registered tourist rental who also request non-tourist registration
07 Aug 2026
6/10
European Regulations
Effective: 07/08/2026
The EU Council updates the list of sanctioned individuals for actions against Ukraine. It affects persons and entities with blocked assets and prohibition of entry into the EU.
Companies and individuals with commercial or financial links to Russia or sanctioned entities
06 Aug 2026
6/10
Tax & Revenue
Effective: 06/08/2026
The Supreme Court assigns to a specialized section all cases of claims for the autonomous portion of the hydrocarbon tax, declared illegal by the EU in 2024.
Taxpayers and companies that paid the autonomous portion of the hydrocarbon tax
06 Aug 2026
6/10
Real Estate
The DGSJFP resolves that a prohibition on tourist apartments approved by a homeowners' association cannot be enforced against the owner if it was not registered in the Registry when the property was acquired.
Owners of tourist apartments, homeowners' associations and property registrars
04 Aug 2026
6/10
Real Estate
Effective: 04/08/2026
The Bank of Spain publishes official interest rates for July 2026. The one-year Euribor stands at 2.855%.
Holders of variable-rate mortgages referenced to Euribor or Mibor