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The Directorate General for Legal Certainty and Public Faith has ruled that a prohibition in community bylaws against using properties for commercial or professional activities does not prevent the assignment of a short-term rental registration number (Art. 9.2.a R.D. 1312/2024). It establishes that Tourist Use Dwellings (VUT) are neither regulated tourist establishments nor commercial activities, according to Supreme Court doctrine and current regulations.
For owners and managers of tourist use dwellings (VUT), this resolution clarifies that statutory clauses prohibiting the commercial or professional use of a property do not, in themselves, constitute a legal impediment to obtaining short-term rental registration. This reduces the risk of negative assessments by Land Registrars based on restrictive interpretations of the Horizontal Property Law and R.D. 1312/2024.
The tax team reviews your specific situation.
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