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The Directorate General for Legal Certainty and Public Faith has confirmed the validity of a Registrar's negative assessment, which denied the assignment of a registration number for non-tourist short-term rentals. The decision is based on the fact that the previously registered bylaws of the property owners' association expressly prohibited weekly or daily rentals. Although the appellant argued that the activity constituted non-tourist seasonal leasing, the resolution upheld the application of the statutory limitations.
For rental management companies, the existence of prohibitions within homeowners' association bylaws prevents obtaining a short-term rental registration number, even if the activity is intended to be distinguished from 'tourist use'. For homeowners' associations, this ratifies the effectiveness of statutory clauses that limit the use of private elements for short-term rental activities.
The tax team reviews your specific situation.
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