The Directorate General for Legal Security and Public Faith has ruled that a prohibition on commercial activities within a homeowners' association's bylaws is not sufficient grounds to deny the Tourist Single Rental Registration Number (NRUA), provided that no hospitality services are offered (Art. 9 RD 1312/2024). The resolution establishes that renting properties without complementary services does not constitute an economic activity within the civil sphere, making it compatible with uses limited to residential purposes (legal grounds).
For investment or rental management companies (such as Rentcastello, SL), it is confirmed that mere registration in the Tax Administration Activities Registry (IAE) for property rentals does not allow the use to be classified as a 'commercial activity' prohibited by bylaws (legal grounds). This reduces the risk of Registrars using extensive interpretations of the Horizontal Property Law to block the registration of tourist rental properties (NRUA) when no hospitality services (cleaning, customer service, etc.) are provided.
The tax team reviews your specific situation.