BOE-A-2026-807 ·14 January 2026 ·Resolution Low impact
Tax

Owners of tourist rental properties: community agreements cannot prohibit activities already commenced with a licence

The Directorate General for Legal Certainty and Public Faith has ruled that community of owners' agreements prohibiting the tourist use of dwellings do not have retroactive effect (Art. 7.3 LPH). This case analyses a request for a short-term rental registration number for properties with tourist activities initiated prior to a statutory prohibition. The continuity of the activity is protected if it commenced in compliance with current regulations and without a registered prohibition at that time.

In 2 key points

  1. Community of owners' agreements shall not have retroactive effect, regardless of their nature (Art. 7.3 LPH). (art. 7.3 LPH)
  2. The continuity of tourist activities initiated before the adoption of prohibitive agreements is respected (Art. 17.12 LPH). (art. 17.12 LPH)

How it affects those involved

For owners of tourist use dwellings (VUT) already operating with licences and complying with regulations, legal certainty is guaranteed against subsequent community of owners' agreements attempting to veto the activity (Art. 7.3 LPH). Communities of owners cannot apply prohibitions retroactively to activities that are already established and legally commenced. This prevents the loss of investments made under the legitimate expectation of prior legality.

Lifecycle

2026-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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