The Directorate General for Legal Certainty and Public Faith has upheld the decision of the Land Registrar of Calp to refuse a short-term rental registration number for a property. The ruling is based on the fact that the community statutes prohibit changing the use of residential units for commercial or industrial purposes. The Supreme Court has established that tourist rentals constitute an economic activity that can be prevented by such statutory prohibitions (judgments 1232/2024, 1643/2023, and 1671/2023).
For homeowners in buildings with statutes that explicitly prohibit commercial use or changes to the residential purpose of units, tourist rentals are administratively blocked, as they will be unable to obtain the registration number required for legal operation. This poses a risk of nullity for holiday rental activities that do not comply with current horizontal property regulations. For homeowners' associations, this confirms the validity of their statutes in limiting the economic activity of individual units.
The tax team reviews your specific situation.