The Directorate General for Legal Certainty and Public Faith examines the validity of suspending a holiday rental registration number due to restrictions imposed by the statutes of a property under horizontal property law. The case focuses on the capacity of the General Meeting of Owners to agree on limiting or conditioning the temporary assignment of housing for holiday rental use (Art. 5.1 of the Horizontal Property Act). The resolution addresses the tension between activity registration requests and community agreements recorded in the Land Registry.
For owners wishing to operate holiday rentals, General Meeting agreements that restrict this activity are binding against third parties if they are recorded in the Land Registry (Art. 18 of the Mortgage Law). Homeowners' associations retain the power to condition this use through Ordinary General Meeting agreements (Art. 5.1 of the Horizontal Property Act). Failure to comply with these restrictions may result in the suspension of holiday rental registration numbers and notification to the Digital Single Window for Leases to disable listings on online platforms.
The tax team reviews your specific situation.