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Info to owners

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1/ Co-ownership regulations

Before renting your property, make sure that the rules of your condominium do not prohibit it. Indeed, you may be the owner of your home, a clause may prohibit it.
It is advisable to ask the syndic of co-ownership that no rental prohibition is specified.

2/ Collection of tourist tax

You will have to collect it and return it to your municipality. This collection can also be done by a professional partner who manages your rental administratively.


3/ Taxation

The interest of being accompanied by a partner lawyer on this subject is necessary for the declarations and tax rules in force

4/Security obligations

As an owner, you must ensure several security obligations. Here is an overview below:

  • Install at least one smoke detector

  • Some upstairs windows must be equipped with a railing

  • Bunk beds and stairs must be equipped with safety barriers

  • The swimming pool must be secured according to the standards in force

  • Etc...


5/ Laws applying to the Canarian tourism sector

The private rental of tourist accommodation in the Canary Islands is currently devoid of its own regulation. The following laws are those that currently apply:

. Spanish Constitution

. Statute of Autonomy of the Canary Islands Organic Law 10/1982 of August 10

. Law 7/1995, of April 6, of Tourism Planning in the Canary Islands

. Decree 142/2010 that approves the Regulation of the tourist accommodation activity

. National Law of Urban Rentals 29/1994 of November 24, LAU

. National Law 4/2013 of June 4 of relaxation measures and promotion of the housing rental sector 

. European Directive 2006/123/EC of the European Parliament and European Council of December 12, 2006.

  Article 148.1.18º of the Spanish Constitution authorizes the autonomous communities to assume competences in the matter of tourism.

Through article 30.21 of the Statute of Autonomy of the Canary Islands, this autonomous community acquires this exclusive competence in matters of tourism.

Finally, Law 7/1995, of April 6, on the Development of Tourism in the Canary Islands, regulates the powers assumed by article 30.21 of the Statute of Autonomy of the Canary Islands.

Decree 142/2010 regulates certain situations provided for by Law 7/1995 but does not regulate the rental of seasonal accommodation by individuals.

Law 29/1994, of 24 November, of Urban Rentals regulates rentals for housing and rentals for uses other than housing. In this last classification are the temporary rentals, in article 3.2, legal model used by the owners of accommodation to regulate tourist and seasonal rentals.

“Temporary rentals will have the consideration of rentals for different use for use other than housing. when they settle for a vacation rental. Also this law considers as non-habitual dwelling, the rental to carry out a professional, industrial, commercial, recreational, assistance, cultural activity whatever be the persons who establish it”.

But it is with Law 4/2013 of June 4, "Law of flexibility measures and promotion of the housing rental sector" that tourist seasonal rentals will be excluded from the application of the LAU (Law of Urban Rentals) .

Article number 5.e excludes as temporary rentals, the rentals of the entire furnished dwelling with the possibility of immediate use, marketed or promoted in tourist supply channels with a lucrative purpose, when this activity is subject to specific legislation resulting from sectoral regulations.

For a temporary rental to be excluded from the LAU, it must then fulfill the following requirements:

  1. The rental must be made on the entire housing/dwelling

  2. The possibility of renting must be immediate

  3. The accommodation must be advertised in the tourist offer channels ( etc.)

  4. The purpose must be profitable

  5. Need for specific legislation by the different Autonomous Communities.

If the rental does not fulfill the requirements set out in article 5.e of the LAU, it may submit to the temporary rental regime of the LAU, which will prevent the application of the economic sanctions provided for the non-fulfillment of the obligations. to the tourist administration.

If, on the other hand, the rental fulfills the requirements of this article, the individuals will have to submit to the specific legislation of the autonomous community in the matter of tourist and seasonal rental.

Decree 142/2010 is the specific legislation in this matter, created by the Canarian legislator, but it makes no reference to private seasonal rentals.

The current situation is as follows. The Canarian Administration imposes sanctions when it considers that the owner rents without fulfilling the requirements that it itself imposes to start the tourist accommodation activity. These requirements are established in the Tourism Planning Law, but the Regulation that establishes accommodation in tourist establishments is not applicable to private accommodation, as they are not included in article 5 of this Regulation. It is the Canarian Administration that prevents to fulfill the requirements of the Law to start the tourist activity; it does not accept the registration of the accommodations in the Tourist Register, nor does it accept the responsible declarations of the owners because the Regulations do not accept private accommodations as tourist accommodations. It is then, the Canarian Administration, with its attitude of omission, the one that prevents owners from being able to legally rent their properties.

This is why the sanctions imposed by the tourist inspection can be attacked by individuals because of this legal vacuum by the failure of the Canarian government to establish specific regulations for seasonal rentals made by individuals.

It is impossible to fulfill the requirements of the Tourism Law if the private accommodations are not regulated.

The possibility of being able to legalize a tourist establishment only with the registration of the accommodation in the corresponding Tourist Registry and then the responsible declaration of the owner also presents an important avenue of study. This is European Directive 2006/123/EC of the European Parliament and European Council of December 12, 2006.

This European Directive was observed by the Canarian legislator and was included in the Spanish legal system in 2010 through Regulation 142/2010. The freedom of establishment and provision of services is the main guideline that follows this European law. The only registration in the tourist register and then the responsible declaration are currently sufficient for the opening of a tourist establishment legally. A control and inspection system is planned to verify the fulfillment of the legal requirements once the activity is running.

Private owners who try to carry out the procedures foreseen for tourist establishments find themselves with the denial of the administration because this type of tourist establishment is not foreseen in Regulation 142/2010.

Your obligations as a seasonal lessor

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