Legal regulations

18505 BOE and DOUE regulations analyzed and simplified by AI

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Tax & Revenue DOUE

Technical correction to the EU directive on 15% global minimum tax for multinationals

An official correction to the EU directive requiring large multinational groups to pay at least 15% in taxes is published. It affects companies with revenues ex...

Multinational groups and large domestic groups with revenues exceeding 750M€

26 May 2026 Read more

Real Estate BOE

It is confirmed that the bylaws of a homeowners' association can prohibit short-term rental of dwellings

A property registrar suspended the assignment of the short-term rental number due to an express prohibition in the association's bylaws. The General Directorate...

Homeowners in associations with statutory prohibition of short-term rental

23 May 2026 Read more

Real Estate BOE

Tourist rental registration may be denied if community bylaws prohibit it

A registrar may suspend the tourist rental registration number if community bylaws prohibit such use. Statutory prohibition is sufficient to prevent registratio...

Property owners in communities with bylaws prohibiting tourist rental

23 May 2026 Read more

Real Estate BOE

Tourist rental can be prohibited in homeowners' associations if bylaws expressly provide for it

A registrar suspended the assignment of the tourist rental number due to the existence of a statutory prohibition. The resolution confirms that such prohibition...

Owners of tourist dwellings, homeowners' associations and real estate investors

23 May 2026 Read more

Real Estate BOE

Denial of tourist rental registration number to commercial premises converted into vacation rental in Madrid

The DGRN confirms that a tourist rental registration number cannot be assigned to a property registered as commercial premises. Residential use must be previous...

Owners of commercial premises who wish to convert them into short-term tourist rentals

23 May 2026 Read more

Real Estate BOE

The Property Registry may deny the short-term rental number if the property is not registered

The General Directorate resolves that a short-term rental registration number cannot be assigned if the property or building is not registered in the Property R...

Property owners with unregistered homes who want to use them for short-term tourist rentals

23 May 2026 Read more

Real Estate BOE

The Property Registry must assign registration numbers to short-term tourist rentals

A resolution requires property registrars to assign registration numbers to tourist rental properties when requested, without being able to deny them for formal...

Owners of tourist properties and property registrars in Spain

23 May 2026 Read more

Real Estate BOE

Community bylaws can block the registration of tourist apartments if they require prior authorization

A community can prevent the registration of tourist apartments if its bylaws require prior authorization from owners. The registrar can suspend the unique touri...

Tourist apartment owners, homeowner associations and property registrars

23 May 2026 Read more

Real Estate BOE

Short-term tourist rental registration requires homeowners' association authorization if registered after April 3, 2025

Tourist apartments registered in the Valencian Tourism Registry after April 3, 2025 need express authorization from the homeowners' association to obtain the un...

Home owners of tourist properties in Valencia registered after April 3, 2025

23 May 2026 Read more

Real Estate BOE

The Property Registry may deny the change of use from premises to tourist apartment without municipal license

A resolution clarifies that to register the change of use of premises to a tourist apartment, it is necessary to prove the corresponding municipal license. With...

Owners of premises who wish to convert them into tourist apartments and property registrars

23 May 2026 Read more

Grants & Subsidies BOE

Amendment of the regulatory bases for aid managed by Sepides under the Next Generation EU Recovery Plan

The rules governing several aid programs managed by Sepides within the European Recovery Plan are updated. The changes affect the conditions and requirements fo...

Companies and entities applying for aid managed by Sepides with Next Generation EU funds

22 May 2026 Read more

Real Estate BOE

Bank of Spain publishes official interest rates for mortgages in May 2026

The Bank of Spain updates the official reference indices used to calculate the interest on variable-rate mortgages. This data affects periodic reviews of mortga...

Holders of variable-rate mortgages and financial institutions

21 May 2026 Read more

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