Tourist licence and inheritance upon the holder's death: succession plan

Published February 2026 · Reading time: 10 min · SALAMA LEGAL SLP · Jacob Salama, Lawyer ICAMALAGA 11.294

The death of a VUT holder is a frequent transition point. The licence transmits to the heirs (real nature), but the operating-party status must be updated. Here we explain the steps.

The legal framework

• The tourist licence is attached to the dwelling, not to the person (real nature).
• The operating-party status pertains to the operator, who must be registered (Article 3.2 Decree 28/2016).
• The Civil Code regulates the transmission of rights and obligations to the heirs.

Practical steps

1. Death certificate.
2. Inheritance deed with hereditary acceptance.
3. Registration in the Property Registry of the new owner.
4. Communication to the Tourism Registry: change of operating party.
5. Update of advertising contracts and platforms.
6. Tax registration with the Tax Office.

Period of continuity

While the inheritance is processed, the activity can be continued by the hereditary community if duly accredited.