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The Directorate General for Legal Certainty and Public Faith has confirmed the suspension of short-term rental registration number assignments due to prohibitions on commercial use within community statutes (Art. 9.2.a R.D. 1312/2024). The resolution ratifies that use limitations contained in the Horizontal Property Law and registered statutes prevail over tourist registration applications (Art. 5 and 7.2 Law 49/1960).
For property owners intending to operate short-term rentals, the existence of statutes prohibiting commercial or industrial purposes constitutes a legal impediment to obtaining the required registration number (Art. 9.2.a R.D. 1312/2024). Homeowners' associations retain the ability to limit the use of dwellings for tourist activities if such restrictions are recorded in their registered statutes (Art. 5 and 7.2 Law 49/1960).
The tax team reviews your specific situation.
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