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The Directorate General for Legal Certainty and Public Faith has confirmed that statutory clauses prohibiting lodging activities also apply to properties intended for non-tourist short-term rentals (RDGSJFP of 5 March 2026). The resolution establishes that the concept of lodging and the obligations of sector-specific legislation encompass these types of uses, following the doctrine of previous 2025 resolutions (BOE-A-2025-11582). Consequently, if the community's statutes do not permit such activity, it is not possible to assign a short-term rental registration number to the property.
For rental management companies (such as Ukio Spain, SL), it is impossible to register properties for short-term rental if the community statutes prohibit it, even if they are not strictly classified as 'tourist' (Art. 553-11-3 of Book V). For homeowner associations, their ability to limit uses through registered statutes is ratified, extending the lodging prohibition to these new leasing models.
The tax team reviews your specific situation.
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