Ley 5/2024, de 27 de diciembre, de medidas fiscales y administrativas. | BOE-A-2025-2145 — Spain law | Esheria

Ley 5/2024, de 27 de diciembre, de medidas fiscales y administrativas.

Un local comercial comprado para usarlo como vivienda puede tratarse como vivienda si se formaliza en escritura pública, se declara ese destino y se presenta la comunicación previa de primera ocupación en un máximo de cuatro años.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Spain
Instrument
Act or statute
Citation
BOE-A-2025-2145
Version
Undated source snapshot
Language
es
Updated
Official source
View official record ↗
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Statute overview

About this statute

The tax is charged when each stay begins in tourist accommodation, counted by day or part of a day. For tourist cruises, the stay begins when the ship stops at a port in Galicia. The finance department may issue by order the rules for applying the tax, and tax administration bodies handle application, review, and sanctions. The President’s appointment term is six years and may be renewed; after the term ends, the President remains in office until the new President takes office. La norma cambia reglas sobre las comisiones de valoración y obliga a ciertos funcionarios en provisión provisional a participar en concursos y pedir puestos dentro de 30 km, con una excepción para personal de nuevo ingreso. This article says the tax is governed by this law, its implementing regulations, and, where those do not cover a matter, the general tax rules.