Can a community of owners prohibit tourism rent without an express clause?

The Superior Court of Justice of Madrid (TSJM), in its judgment 970/2024, deals with taxation on the Income Tax of Physical Persons (IRPF) related to tourist flats. The case focuses on a taxpayer who resorted to a liquidation of the Tax Agency (AEAT) for the financial year 2017. The AEAT charged real estate rents for 69 days in which the properties were not rented, based on article 85 of the Law of the IRPF. In addition, the AEAT rejected the de…