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The Directorate General for Legal Certainty and Public Faith confirms that prohibitions on tourist use or temporary accommodation contained in a community of owners' statutes prevent the assignment of a short-term rental registration number (RACD), even if the rental is not for tourist purposes (Facts and legal grounds, First). The resolution ratifies the registrar's negative assessment based on the statutory limitations of the property (Facts and legal grounds, First).
For owners wishing to exploit properties through short-term rentals (non-tourist), the existence of statutory clauses prohibiting temporary accommodation or shift-based use blocks the obtaining of the mandatory registration number (Facts and legal grounds, First). This poses a risk of nullity or impossibility of registration for hosts operating in communities with restrictive statutes, affecting the legality of their leasing activity (Facts and legal grounds, First).
The tax team reviews your specific situation.
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