The reform of the Horizontal Property Act (Organic Law 1/2025) requires express authorisation from the owners' community for the tourist use of dwellings if the activity commenced after 3 April 2025 (final provision 38a). To avoid this requirement, it is not sufficient to own the property before said date; the tourist use must already be in effect through the obtaining of the administrative licence or enabling title before the reform enters into force (art. 7.3 and 17.12 LPH).
Owners of properties intended for holiday rentals who obtain their tourist licence after 3 April 2025 are subject to the obligation of obtaining consent from the owners' community (art. 7.3 LPH). Failure to obtain this authorisation may result in the suspension of the single registration number and the obligation to remove advertisements on rental platforms (art. 10 RD 1312/2024). Owners already conducting the activity with a licence prior to the reform may continue under the previous conditions (additional provision 2a LPH).
The tax team reviews your specific situation.