On 14 August 2026, Law 7/2026 of 31 July was published in the Official Gazette of the Canary Islands. Among other measures, the new law amends Law 6/2025 of 10 December on the Sustainable Regulation of the Tourist Use of Residential Properties (LOSUTV), introducing a number of important changes affecting holiday lets (viviendas vacacionales or VVs) in the Canary Islands.

Below, we summarise some of the changes that may be particularly relevant to property owners.

New deadline for existing VVs to submit the prior notification for classified activities.

Owners who submitted their VV License application (“Declaración responsable inicio de actividad”) before the new law came into force, but who have not yet submitted the required prior notification for classified activities, or they still need to complete the original application, to their local council, now have until 31 July 2027 to do so.

The notification must be accompanied by certain documentation, including evidence of the property’s planning status and a technical report confirming compliance with the applicable requirements for classified activities.

This is important because submitting the notification may lead the local council to examine whether the property complies with the relevant planning and regulatory requirements.

For this reason, from Lajares Law Offices we recommend not filing hastily, but to wait until at least the beginning of 2027, because changes are still possible! We will keep you further informed on this matter.

Tourist rentals vs seasonal rentals: the new 31-day presumption.

One of the most significant amendments concerns the distinction between tourist accommodation and genuine seasonal or temporary rentals.

Under the new rules, a rental is presumed to constitute tourist accommodation — unless evidence proves otherwise — where either of the following circumstances applies:

• the property is advertised or marketed through a tourism distribution channel, including booking platforms, travel agencies, reservation services or similar online intermediaries; or
• accommodation is provided in a residential property for a continuous period of 31 days or less, on one or more occasions during the same year.

This is a particularly important change for owners offering short-term accommodation for reasons that are not tourism-related.

For example, a person may rent a property for three weeks because they are working temporarily on the island, undergoing medical treatment, studying or staying for another genuine temporary reason. The fact that the stay is short does not necessarily make it a tourist rental — but the owner must now be able to demonstrate the non-tourist purpose.

The legislation expressly places this responsibility on the landlord. For rentals of 31 days or less, the landlord must obtain information from the tenant explaining the reason for the temporary stay and its connection with the proposed duration, and that reason must be expressly stated in the tenancy agreement.

In other words, simply labelling an agreement a “seasonal tenancy” will not necessarily be enough. The genuine reason for the temporary occupation should be identified and documented.

This is particularly relevant because the amended tourism legislation also introduces infringements relating to short-term rental agreements where the required reason for the temporary stay has not been properly obtained or recorded.

What happens to an existing VV following the owner’s death?

The amendment also introduces an important exception concerning inheritance.

As a general rule, the consolidated tourist-use status ceases when ownership of the property is transferred. However, where the property passes by inheritance, and the deceased was both the property owner and the holder of the VV License application (“Declaración responsable inicio de actividad”),  the new owner may notify the relevant Island Council (Cabildo) of the change of holder.

The heir may then continue the holiday rental activity for a maximum period of 10 years from the date of the inheritance. Subsequent transfers by inheritance do not restart or extend that 10-year period.

This exception therefore applies specifically to transfers mortis causa and should not be confused with the sale of a property, for which the same mechanism does not apply.

Occasional tourist letting: up to 15 days per year.

Another new feature is the possibility of occasional tourist use of residential properties for up to 15 days per year in certain circumstances.

Planning instruments may allow this type of temporary tourist accommodation where there is an exceptional increase in demand associated with, for example:

• festivals officially recognised as being of tourist interest;
• events or activities of general interest;
• cultural, social or sporting events; or
• competitions or other events of particular significance.

In these circumstances, the occasional tourist use does not constitute a classified activity and the property may retain its residential land-use classification.

However, this does not mean that the property can simply be rented to tourists for 15 days without further formalities.

Before commencing the activity, the owner or operator must submit the corresponding  “Declaración responsable inicio de actividad”, indicating, among other matters, the periods during which the property will be marketed — which may not exceed 15 days in total — and the specific festival, activity or event that justifies the temporary tourist use.

What should holiday-let owners do now?

The amendments introduced by Law 7/2026 make the regulatory position clearer in some areas, but they also introduce new obligations and presumptions that owners need to take seriously.

We especially keep in mind the new deadline of July 31th 2027 for the Classified Activities.

At Lajares Law Offices we keep on following all changes regarding this matter closely and we will keep you further updated.

This article is intended for general information purposes only and does not constitute legal advice. Each property and individual situation should be assessed separately.