Inheriting a Holiday Rental Home in the Canary Islands: What the Law Says

If you have inherited a holiday rental home (vivienda vacacional) in the Canary Islands, or are about to, the question is immediate: can I keep renting it out? With Law 7/2026 of 31 July, which amends Law 6/2025, the answer is "yes, but only in certain cases and for a limited time". Here are the rules.

The general rule: death ends the right

Consolidated tourist use (uso turístico consolidado) is the regime that lets an existing holiday rental home keep operating with no time limit. It is a personal right, which is why the law provides that it ends, among other cases, on:

• the death of the holder;
• the transfer of the property by any title (sale, gift…);
• more than a year without operating the property;
• definitive cessation, total demolition or the end of the right to manage the property.

Before the reform, this meant heirs lost the activity.

What's new in Law 7/2026: up to 10 years for the heir

Law 7/2026 introduces an exception for inheritance. On a transfer on death, the heir can notify the Cabildo of the change of holder and continue the activity for a maximum of 10 years from the transfer.

The conditions deserve a careful read:

• The deceased must have had the "dual condition": being at once owner of the property and holder of the declaración responsable, and having obtained consolidated use.
• The period is 10 years at most, counted from the transfer, not from when the heir gives notice.
• Later inheritances do not extend the period. If the heir dies, their own heirs do not restart the clock.
• Selling still ends the right. If you sell the property, consolidated use is over.

What if the property did not have consolidated use?

If the deceased did not have the dual condition, for example because the property was managed by a third party, this 10-year exception does not apply. In that case the situation depends on the 5-year transitional regime (until 13 December 2030) and the circumstances of each case.

Before deciding, check your specific case. The law does not set out in detail what happens to the 5-year transitional regime when its holder dies. If your situation does not fit the consolidated-use scenario, get advice from a lawyer before doing, or not doing, anything.

What to do if you have inherited a holiday rental home

1. Gather the property's paperwork: the original declaración responsable, the tourist registration number and, if there is one, the declaration of consolidated use.
2. Check whether the deceased had consolidated use and met the dual condition.
3. Notify the Cabildo of the change of holder if you want to continue the activity.
4. Do not stop operating the property for more than a year, because that ends the right.
5. Check whether the prior notification of classified activity is missing. If the declaración responsable predates 13 December 2025 and the notification was never filed, the deadline is 31 July 2027 (we explain it in our guide to the prior notification).

If you prefer not to continue

You have two exits:

• Renounce tourist use at any time, by notifying the town hall of a change of use. The property goes back to being residential.
• Sell the property. The buyer does not inherit tourist use: the right ends with the transfer.

The tax and succession aspects of the inheritance (taxes, splitting between heirs, capital-gains tax) should be reviewed by a tax adviser or a lawyer.

Frequently asked questions

Can I inherit the property and keep renting it forever? No. The law limits continuation to a maximum of 10 years from the inheritance.

What if there are several heirs? The law speaks of "the heir" and does not regulate how it is divided. It is best to settle which heir will be the holder before notifying the Cabildo of the change.

What happens if I sell after inheriting? Consolidated use ends. The buyer cannot continue the activity under that title.

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At FuerteProyecto we help with the technical documentation

If you have inherited a holiday rental home in Fuerteventura and need to regularise its activity, we prepare the technical report (memoria técnica) that town halls ask for.

Fixed quote, no surprises. Project signed by a competent professional. Delivered within 15 days at most of receiving your documents.

• Phone: +34 620 395 305
• Email: info@fuerteproyecto.com