The General Directorate of Legal Certainty and Public Faith confirms that owners obtaining tourist use licenses after April 3, 2025, must obtain express approval from the community of owners to be assigned a unique short-term rental registration number (art. 7.3 Horizontal Property Law, as amended by LO 1/2025). This requirement applies within the framework of the Unique Lease Registration procedure regulated by Royal Decree 1312/2024. The resolution upholds the suspension of the registration number assignment in cases where this community authorization requirement is not met.
For owners of properties used for tourist rentals, obtaining a sectorial licence is no longer sufficient for registration; if the licence is issued after 3 April 2025, the lack of approval from the homeowners' association prevents the assignment of a single registration number (Art. 7.3 Law 49/1960). Homeowners' associations gain increased control and may require the immediate cessation of the activity if such approval is not obtained (Art. 7.3 Law 49/1960). Land registrars are obliged to suspend the assignment of the registration number if they detect that the licence was issued after the reform's entry into force.
The tax team reviews your specific situation.