The Directorate General for Legal Certainty and Public Faith confirms that, pursuant to Article 17.12 of the Law on Horizontal Property (LPH), a resolution adopted by a three-fifths majority of owners and coefficients allows for the absolute prohibition of tourist rental activities within the building. This ruling clarifies that the power to 'limit or condition' use includes a total ban, aligning with Supreme Court jurisprudence (STS 1232/2024 and 1233/2024). For the resolution to be valid, it requires a formal notice with an express agenda and reliable notification to absent members, who then have 30 days to express their dissent (Art. 17.8 LPH).
For homeowners' associations, this consolidates the ability to exclude tourist use of their properties without requiring unanimity, needing only a 3/5 majority (Art. 17.12 LPH). For owners engaged in short-term rentals, this resolution poses a risk of business cessation if the assembly votes against such activity following the legal procedure. The validity of any such agreement depends on strict compliance with the requirements for notice and notification (Art. 17.8 LPH).
The tax team reviews your specific situation.