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The New Housing Law and Its Impact on Local Accommodation

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The new law approved on October 6th of 2023 brings a significant impact to all those who engage in the activity of Local Accommodation, especially in apartments integrated into residential buildings in large cities.

The law mainly affects autonomous fractions in residential buildings, where the condominium now has a say on the possibility of carrying out this activity.

On the other hand, new registrations have been suspended nationwide, except for islands and the interior of the country.

There is now a temporal limit for those who carry out the activity in their own permanent residence of 120 days.

Taxes are also increased for all Local Accommodations regarding IMI (Municipal Property Tax), and a new contribution is created that will apply to accommodations in apartments integrated into residential buildings. Learn more in this presentation:

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