The Directorate General for Legal Certainty and Public Faith confirms that the reform of the Horizontal Property Act (Organic Law 1/2025) requires express authorisation from the community of owners to assign a tourist rental registration number if the licence is granted after 3 April 2025 (arts. 7.3 and 17.12 LPH). This authorisation must be evidenced by a certificate with an electronic or legitimised signature from the community administrator. Failure to rectify the omission within 7 working days will result in the suspension of the registration number and the removal of advertisements from platforms (art. 10 RD 1312/2024).
For owners of properties intended for tourist rentals, licences obtained after 3 April 2025 are subject to approval by three fifths of the total owners and participation quotas (art. 17.12 LPH). Communities of owners gain veto power over tourist activities in buildings with residential or tertiary use. Rental platforms face the obligation to disable advertisements if the holder fails to rectify the lack of authorisation within 7 working days (art. 10 RD 1312/2024).
The tax team reviews your specific situation.