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The Directorate General for Legal Certainty and Public Faith has confirmed the suspension of a registration number for non-tourist short-term rentals due to limitations within the community statutes (Facts II). The statutes expressly prohibit dwellings from being used as inns, hotels, or boarding houses. As non-tourist short-term rentals serve a purpose different from regulated residential leasing (Art. 4.2.a RD 1312/2024), the activity contravenes the registered statutory regulations.
For homeowners in buildings under a horizontal property regime, the presence of statutory clauses limiting use to 'residential' prevents obtaining a registration number for non-tourist short-term rentals (Facts II). The ruling ratifies that the prohibition of use for 'inns, hotels, or boarding houses' is incompatible with the nature of these accommodation services (Legal Grounds II).
The tax team reviews your specific situation.
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