The Directorate General for Legal Certainty and Public Faith confirms that the assignment of a single registration number for short-term tourist rentals requires proof of express authorisation from the community of owners (arts. 7.3 and 17.12 LPH). In this instance, tourist licences obtained after 3 April 2025 do not allow for the invocation of transitional rights to bypass current regulations. Furthermore, compliance with the principle of successive chain of title is required, meaning the application must be signed by the registered owner or their accredited representative.
For owners of properties intended for tourist use, the absence of an express approval agreement from the community of owners recorded in the horizontal property prevents the obtaining of the registration number necessary for the activity. Owners who have obtained licences after 3 April 2025 cannot rely on previous regulations to avoid the requirement for a general meeting resolution (art. 2 of the qualification note). Additionally, any proceedings before the Land Registry must be carried out strictly by the registered owner or through a duly accredited power of attorney to respect the successive chain of title.
The tax team reviews your specific situation.