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The 19 January 2026 Resolution suspends the assignment of unique rental registration numbers for horizontal properties whose bylaws expressly prohibit tourism exploitation. This is based on the interpretation that such activity is regulated by the Tourism Law and thus prohibited within the residential complex (art. 1). The rule applies to properties where the bylaws contain such a prohibition.
For owners of residential properties in complexes whose bylaws prohibit tourism exploitation, the possibility of obtaining the unique registration number for tourist rentals is suspended. Tourism operators or real estate agents who wish to rent out properties in these buildings will be unable to do so legally. Registration authorities will maintain this suspension until the appeal is resolved. Property advisors must check the building bylaws before recommending tourist rentals.
The tax team reviews your specific situation.
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