Short-Term Rentals and the new legal framework: what changes for landlords in 2026

The revision of the alojamento local (short-term rental) regime, in force since the beginning of 2026, introduced new obligations and clarified previously ambiguous areas. Whether you already operate in this segment or are considering entering it, three points deserve attention.

First, the property-per-taxpayer limit has been retained, but the count now includes units held indirectly through corporate structures. Arrangements previously used to circumvent the limit are no longer effective.

Second, the landlord is now jointly and severally liable for VAT not collected when operating through an intermediary platform. Non-compliance by the platform with its withholding obligation may revert to the alojamento local licence holder.

Third, the rules for termination by the owner when a property ceases to meet urban planning requirements have been clarified. The Tax and Customs Authority (AT) may now request termination directly.

Our practical recommendation: review existing contracts and corporate structures in light of the new limits before the AT's next cross-referencing exercise, which typically takes place in June.