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The Directorate General for Legal Certainty and Public Faith has upheld a registrar's negative decision to withhold a unique registration number for short-term tourist rentals. The ruling is based on the fact that the building's community bylaws specify that dwellings may only be used for a particular purpose, which, through teleological interpretation, excludes tourist rental activities via digital platforms (Facts I; Legal Grounds).
For homeowners in buildings with restrictive bylaws, tourist rental activities are administratively blocked as they cannot obtain the registration number required by regulations (Art. 9.2.5. RD 1312/2024). For homeowners' associations, the validity of long-standing statutory clauses to limit uses not originally intended, such as holiday rentals via digital platforms, is reaffirmed.
The tax team reviews your specific situation.
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