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The Directorate General for Legal Certainty and Public Faith has confirmed the suspension of the assignment of a tourist marketing code due to a prohibition on tourist activity contained within the community of owners' statutes (Art. 1.3 Decree 28/2016). The resolution ratifies that a statutory prohibition registered in the Land Registry prevents tourist use, even if a prior registration resolution exists in the Tourism Registry (Art. 1.3 Decree 28/2016).
For owners of properties seeking to operate tourist rentals, the existence of an express prohibition in the community of owners' statutes, duly registered, blocks the obtaining of marketing codes, regardless of whether they hold regional tourism licences (Art. 1.3 Decree 28/2016). For communities of owners, the effectiveness of General Meeting resolutions that amend statutes to prohibit tourist use is confirmed (Law 49/1960).
The tax team reviews your specific situation.
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