Sergio Montiel bought a flat in the Teatinos district of Málaga in 2024 and in September 2025 began letting it to tourists after entering it in the regional register. He did not ask the comunidad de propietarios, the owners' association of the building, for permission. In January 2026 the president sent him a burofax (a certified letter with proof of its content) requiring him to stop, and on 20 February the owners' meeting approved, with three fifths of the owners and of the shares, a ban on tourist flats in the building. Sergio stopped taking bookings on 31 March, left the flat empty for two months and on 1 June let it to a family as their main home for 1,100 € a month. Now he wants to know how to declare a year split into three.
Before the taxes, you have to know whether the ban really reaches him.
Who the resolution reaches
Since 3 April 2025, the Ley de Propiedad Horizontal, the Horizontal Property Law that governs buildings divided into flats, distinguishes three situations:
| Situation | What the law says | Consequence |
|---|---|---|
| Already carrying on the activity before 3 April 2025, under the tourism rules | Second additional provision: may continue "under the conditions and time limits" of those rules | A later ban does not, in principle, reach them |
| Started afterwards without the community's express approval | Article 7.3: prior approval was needed; the president may require them to stop | Must stop, with or without a ban |
| Had approval and a ban is voted afterwards | Article 17.12: resolutions "shall not have retroactive effect" | The scope of the resolution has to be analysed case by case |
Sergio is in the second row. He started in September 2025 without approval, so article 7.3 already required him to ask for it before starting. The February vote hardly changes his situation: what changes it is not having asked for permission.
His neighbour on the third floor, on the other hand, has let her flat since 2021 with an entry in the register. For her, the second additional provision and the non-retroactivity in article 17.12 are a strong argument, although not a guarantee. There may be earlier bylaws that already banned the activity, or disputes over the validity of her registration.
If the owner persists, article 7.2 allows the president, with the authorisation of the owners' meeting, to sue for the activity to stop. The judge may order it as an interim measure and the judgment may add compensation and deprive the owner of the use of the flat for up to three years. Declaring the income to Hacienda, the Spanish tax authorities, does not make the activity lawful as far as the community is concerned.
Sergio's year in three stretches
For tax purposes, 2026 is divided into three periods with different rules. Let us assume a cadastral value of 80,000 €, revised a few years ago, and these annual costs: IBI (the annual municipal property tax) 540 €, community fees 1,080 €, insurance 300 € and depreciation of the building 3,000 €. They add up to 4,920 € a year.
January to March: tourist letting. He collected 6,800 € for 58 nights. This is income from real estate capital. The annual costs are allocated to the 90 days on which the flat was devoted to letting: 4,920 × 90/365 = 1,213.15 €. To that are added the costs specific to the bookings, such as commissions and cleaning.
April and May: empty flat. For 61 days it produces no income and stays at Sergio's disposal. It generates imputed income under article 85 of the IRPF Law (Spanish personal income tax): 80,000 × 1.1 % × 61/365 = 147.07 €. No costs are deducted for those days.
June to December: residential letting. Seven months at 1,100 € make 7,700 € of income. The annual costs are allocated to 214 days: 4,920 × 214/365 = 2,884.60 €. This stretch may qualify for the reductions in article 23.2 for letting a home, if it meets their requirements, something that was never possible with the tourist letting.
| Stretch | Days | Income | Attributable annual costs | Result |
|---|---|---|---|---|
| Tourist | 90 | 6,800 € | 1,213.15 € + booking costs | Income from real estate capital |
| Empty | 61 | — | Not deducted | Imputed income: 147.07 € |
| Tenant's main home | 214 | 7,700 € | 2,884.60 € | Income with a possible reduction |
The calculator for apportioning by days repeats this split with your own dates.
The bookings that had to be refunded
When the demand arrived, Sergio had been paid for four bookings for April and May, totalling 1,900 €. He cancelled them and returned the money. Those amounts are not 2026 income because the stays never took place, but the platform may still have reported them to Hacienda in its information return. It is worth keeping proof of each refund to explain the difference if a letter arrives; the reason for these mismatches is in does Airbnb report my income to Hacienda?.
VAT and the census: it depends on how you let
Sergio handed over the flat clean and provided no services during the stay. His letting was exempt from VAT, so he did not file Modelo 303 and has no quarter to close. He only needs to check whether he appears in the tax census of businesses for this activity and, if he does, notify the cessation on Modelo 036. Modelo 037 no longer exists: it was abolished with effect from 3 February 2025.
Had he offered cleaning during the stay, a change of linen or breakfast, the situation would be different. He would have to file the 303 for the first quarter with the bookings up to the closure and check whether he must adjust the VAT deducted on furniture and other capital goods, which article 107 of the VAT Law requires to be reviewed over several years when their use changes. The line between one case and the other is in does cleaning turn my flat into a hotel?.
If you would like us to put the dates, the minutes and the last returns in order, you can send us the documents with the holiday let form.
The other closures, outside Hacienda
- Apply to be removed from the regional register of tourist homes.
- Take down the listings and the registration number from every platform.
- Review the contracts with the cleaning company and with the manager.
- Keep the demand, the minutes of the meeting and the date of the last guest.
- If you switch to residential letting, sign a contract that matches the real use.
This last point matters. A "seasonal" contract that in reality covers tourist stays does not solve the problem with the community and may create another one with Hacienda, because the tax treatment follows what is actually done, not the title of the contract.
If he would rather sell than let
Many owners in Sergio's position choose to sell. In that case, the gain is calculated by subtracting from the acquisition value the depreciation for all the months in which the flat was let, to tourists or otherwise, even if it was not deducted. A flat bought in 2024 and sold in 2026 will have little accumulated depreciation, but the rule applies all the same. The exemption for reinvestment in a main home does not help here: the flat was never Sergio's home.
If the ban does not reach you
If you are in the first row of the table, the ban need not shut you down, but it is worth reviewing the minutes, the majority obtained and the earlier bylaws. A resolution that was wrongly adopted or wrongly registered can also be challenged, within short time limits, and that is not something to leave until the lawsuit arrives. In the meantime, you carry on declaring as always.
The page on VAT and tourist homes summarises the owner's tax obligations while the activity is still running, and helps you decide what to do with the flat if it has to close.