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The Directorate General for Legal Certainty and Public Faith has confirmed that a prohibition in community statutes against using flats for purposes other than residential or professional use prevents the assignment of a single registration number for short-term rentals (Art. 9 Royal Decree 1312/2024). The ruling ratifies that the Registrar must verify that no such prohibitions exist under the Horizontal Property Act (Art. 9 Royal Decree 1312/2024).
For owners wishing to operate tourist rentals, restrictive clauses within community statutes will block the acquisition of a single registration code (Art. 9 Royal Decree 1312/2024). Homeowners' associations retain the power to limit the use of properties through their statutes, which constitutes a mandatory verification requirement for Land Registrars.
The tax team reviews your specific situation.
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