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The Directorate General for Legal Certainty and Public Faith confirms that, following the reform of the Horizontal Property Act in force since 3 April 2025, the mere absence of a prohibition is insufficient for short-term rentals. To be assigned a rental registration number, proof of express authorisation from the Owners' Meeting is mandatory (Art. 17.12 Horizontal Property Act).
For owners operating tourist accommodation, obtaining a rental registration number is now conditional upon the consent of the community (Art. 17.12 HPA). Failure to comply with this requirement, or failure to rectify it within seven working days following a negative qualification, may result in the suspension of the registration number's validity and the disqualification of the property from rental platforms (registrar's qualification note).
The tax team reviews your specific situation.
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