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The Directorate General for Legal Certainty and Public Faith has ratified that, under the horizontal property regime, limitations on the use of properties (such as the prohibition of short-term rentals) must be expressly stated in the statutes or the constitutive title to be effective (legal grounds). The resolution examines the validity of a registrar's refusal to assign a tourist registration number when the statutes of a community in Marbella prohibit the use of apartments for activities other than residential housing.
For tourist accommodation management companies and owners, the case law and this resolution confirm that they cannot carry out holiday rental activities if the community statutes expressly prohibit them (legal grounds). For homeowners' associations, the legitimacy of establishing limitations on the use of flats is reaffirmed, provided these are registered in the Land Registry and are clearly defined (Supreme Court ruling of 24 October 2011).
The tax team reviews your specific situation.
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