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The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against the suspension of a non-tourist short-term rental registration. The resolution establishes that limitations on property rights within homeowners' associations must be express and subject to restrictive interpretation. In this instance, a statutory prohibition on economic or tourist activities does not extend to seasonal or short-term rentals, provided they are not specifically classified as 'tourist use' under regional regulations (Art. II, Legal Grounds).
For homeowners in communities with bylaws prohibiting tourist use, the possibility of conducting short-term rentals is opened, provided they do not fall under the legal definition of 'tourist use housing' (Art. II). Homeowners' associations cannot apply broad interpretations to prohibit economic activities that are not explicitly detailed in the bylaws. The registrar must distinguish between general economic activity and specific tourist activity to allow the registration of the rental (Art. II).
The tax team reviews your specific situation.
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