Advanced Search

Law 4/2012, On 6 July, Contracts For Timeshare Timeshare, Acquisition Of Holiday Products Long-Lasting, Resale And Exchange And Tax Rules.

Original Language Title: Ley 4/2012, de 6 de julio, de contratos de aprovechamiento por turno de bienes de uso turístico, de adquisición de productos vacacionales de larga duración, de reventa y de intercambio y normas tributarias.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

TEXT

JOHN CARLOS I

KING OF SPAIN

To all who present it and understand

Sabed: That the General Courts have approved and I come to sanction the following law.

INDEX

Title I. General rules.

Chapter I. Application scope.

Article 1. Scope of application.

Article 2. Contract for the use of tourist goods in turn.

Article 3. Long-term vacation product contract.

Article 4. Calculation of the duration of the contracts.

Article 5. Resale contract.

Article 6. Contract of exchange.

Chapter II. Advertising and pre-contractual information.

Article 7. Advertising.

Article 8. Requirements for the information.

Article 9. Pre-contractual information.

Article 10. Warning about the right of withdrawal and the prohibition of payment of advances.

Chapter III. Formalization of the contract.

Article 11. Form and content of the contract.

Chapter IV. Right of withdrawal, prohibition of advances, contracts for long-term holiday products and accessories.

Article 12. Right of withdrawal.

Article 13. Prohibition of payment of advances.

Article 14. Specific provisions for contracts for long-term holiday products.

Article 15. Ineffectiveness of ancillary contracts.

Chapter V. Legal framework.

Article 16. Imperative character.

Article 17. Rules of Private International Law.

Chapter VI. Consumer information and extra-judicial complaint.

Article 18. Consumer information.

Article 19. Codes of conduct.

Article 20. Extra-judicial claim.

Chapter VII. Judicial and administrative protection.

Article 21. Cessation action.

Article 22. Sanctioning regime.

Title II. Special rules on the use of buildings for tourist purposes.

Chapter I. General provisions.

Article 23. Objective and subjective scopes.

Article 24. Duration.

Chapter II. Legal regime.

Section 1. Constitution.

Article 25. Constitution of the scheme.

Article 26. Regulatory writing.

Article 27. Registration of the scheme and its modification.

Article 28. Secure.

Section 2. Promotion and transmission conditions.

Article 29. General scheme.

Article 30. Minimum form and content of the contract.

Article 31. Notarial formalisation and registration of the contract.

Article 32. Resolution for non-payment of quotas.

Article 33. Powers of the holder of rights to take advantage in turn.

Chapter III. Non-compliance with services.

Article 34. Non-compliance with services.

Title III. Tax rules.

Article 35. Scope of application.

Article 36. Heritage Tax.

Article 37. Tax on Proprietary Transmissions and Documented Legal Acts.

Single transient arrangement. Pre-existing contracts.

Single repeal provision. Regulatory repeal.

Final disposition first. Competence title.

Final disposition second. Incorporation of European Union law.

Final disposition third. Amendment of Law 37/1992 of 28 December of the Tax on Value Added.

Final disposition fourth. Entry into force.

Annex I. Standard information form for contracts for the use of tourist goods in turn.

Annex II. Standard information form for contracts for long-term holiday products.

Annex III. Standard information form for resale contracts.

Annex IV. Standard information form for exchange contracts.

Annex V. Standard withdrawal form in separate document intended to facilitate the right of withdrawal.

PREAMBLE

I

The economic and legal relations arising from the development of tourism have led this sector to be a universal phenomenon in which citizens and operators from all over the world today are recipients or service providers. tourism. These benefits have been characterised by their dynamism, constant evolution and adaptation to market circumstances, by their international dimension and by the concurrency or conflict of interests between economic operators such services and the consumers receiving them.

With regard to multiproperty, the regulation which was included in Directive 1994 /47/EC of the European Parliament and of the Council of 26 October 1994 on the protection of purchasers in the field of multiproperty is to be highlighted. on certain aspects of the contracts for the acquisition of a right to use immovable property on a timeshare basis, which exclusively covered the contract, directly or indirectly, for the acquisition of a right of use of one or more buildings on a timeshare basis. This rule was in line with the harmonization of the laws of the Member States, laying down a minimum basis for common rules to improve the protection of purchasers, which was the subject of the information, minimum content of the contract, language of its wording, right of withdrawal and prohibition of the payment of advances within the period of its exercise and ineffectiveness of certain financing loans.

Directive 2008 /122/EC of the European Parliament and of the Council of 14 January 2009 on the protection of consumers with regard to certain aspects of contracts for the use of goods for use For the purchase of long-term, resale and exchange holiday products, it repeals Directive 1994 /47/EC. The new Directive is based on the emergence of new holiday products which it defines precisely; it also provides complete loopholes, extends the harmonization of the internal systems of the Member States, strengthens consumer information, regulates (a) the time limit for the exercise of the right of withdrawal is more precise, it insists and extends the prohibition on the payment of advances during the period of the exercise of that right, requires a timetable for payments for long-term contracts and determines the ineffectiveness of certain financing loans for the case of withdrawal.

addition, the Directive requires States to organise the judicial and administrative redress of consumer rights, to encourage the development of codes of conduct, to enable the creation and development of adequate and effective out-of-court procedures for the settlement of consumer disputes and the establishment of a system of effective, proportionate and dissuasive penalties in the event of non-compliance by employers with the provisions national implementing this Directive.

II

The transposition of Directive 1994 /47/EC into our legal order was made by Law 42/1998 of 15 December on the rights to use real estate for tourist purposes and tax rules. It adopted the law this denomination, rejecting as inappropriate the "multiproperty". The legislator was then asked whether several institutional forms should be regulated or whether one should limit its regulation to one, leaving out of the law all the others; an intermediate formula was chosen, consisting of the detailed regulation of a new real right, allowing, however the configuration of the right as a variant of the season lease. Moreover, Law 42/1998 of 15 December 1998 was not limited to the strict transposition of the Directive, but sought to provide the institution with complete regulation.

Later, the peculiar regime of the constitution of the use of property in the real estate of Law 42/1998, of December 15, discouraged its inclusion in the recast text of the General Law for the Defense of Consumers and Users and other complementary laws approved by the Royal Legislative Decree 1/2007 of 16 November. This is a peculiarity which, moreover, has an undeniable influence on the areas of the register and the tax system, which are outside the core of consumer protection. However, the core regulatory core of the recast text is applicable to the matter.

III

On the basis of this background, this new rule has chosen to produce a unified text, which includes both the transposition of Directive 2008 /122/EC, Title I, and the incorporation of Law 42/1998 into the Titles II and III, with the adaptations required by that Directive. The same criterion of Law 42/1998, which was incorporated in its text, is followed not only by the rules transposing Directive 1994 /47/EC, but by Spanish law itself. This solution tries to avoid the plurality of rules and possible antinomies.

Title I deals with the transposition of the Directive in seven chapters.

Chapter I contains the provisions intended to delimit the scope of the rule. The objective scope includes the definition of the four contractual figures, which are regulated in the same terms as the Directive and which are the contracts for the use of tourist goods, for the purchase of holiday products. long duration, resale and exchange.

The definition of the contract for the use of tourist goods gives cover not only to contracts on immovable property, but also to contracts relating to accommodation in boats and caravans, for example. On the other hand, there are no other contracts which do not relate to accommodation, such as rental of land for caravans; nor does it include formulas such as the multi-annual reserves of a hotel room, in so far as this is not the case. of contracts, but of reserves that are not binding on the consumer.

The long-term holiday product contract basically consists of the consumer acquiring the right to obtain discounts or other advantages in the accommodation, in isolation or in combination with travel or other services. As a result, this right is obtained in return for a counterpart and includes the clubs for holiday discounts and similar products. It does not cover loyalty programs that offer discounts for future stays in a hotel chain, nor for discounts offered for less than one year or for one-off discounts. It also does not include contracts whose primary purpose is not to offer discounts or bonuses.

The resale contract covers intermediation contracts concluded between a resale agent and a consumer who wishes to sell or buy a right to take advantage of a tourist asset or a holiday product. long duration, in exchange for a brokerage or commission. Where an employer does not act as an intermediary, but buys a right to take advantage of a long-term holiday product or a holiday product and subsequently resells it to a consumer, the contract is for sale of this right or product and is (a) in Articles 2 and 3 respectively, each time the said precepts are not limited to first hand sales.

The exchange definition gives coverage to participation contracts in an exchange system.

Highlights the distinct delimitation of the subjective field, since Title I, in the same way as the Directive, applies to contracts between employers and consumers, while Title II, like Law 42/1998, is applies to contracts between employers, understood as owners, promoters or any natural or legal person who is professionally engaged in the transfer of rights to the use of immovable property, and the acquirers of such rights rights.

Chapter II transfers the rules of the advertising and pre-contractual information Directive with particular reference to the right of the consumer to withdrawal, as well as to the prohibition of paying advances during the period of exercise of that right. As regards the way in which pre-contractual information is provided, the European standard seeks total harmonisation by requiring the use of certain standard forms which are incorporated by the corresponding annexes of this standard.

Chapter III transposes the Directive on form, in writing or on other durable medium, by specifying the language (s) of its wording, and the content of the contract to which pre-contractual information is incorporated.

Chapter IV regulates withdrawal as a single right "ad nutum", without any expression of reason; and this, whether the employer has correctly provided the pre-contractual information, or has omitted it. or he would have done it in an insufficient way. It is not two rights of a different nature, but only one; and only the calculation of the time limits for the exercise of the right varies in both cases. This assumes the criterion of Directive 2008 /122/EC which, in its French and English versions, uses the terms 'retract' and 'withdraw' respectively. And it ends with the dualism of Directive 1994 /47/EC which used these terms for the withdrawal "ad nutum", when the employer correctly provided the information; however, for the alleged lack or incorrect information pre-contractual terms "resilience" and "cancellation", in French and English respectively. With this unitary treatment, the confusion raised by the Spanish translation of Directive 1994 /47/EC, which had used the word 'resolution', was brought to an end, which was transferred to Law 42/1998 of 15 December, which applied the dual system of "withdrawal" for cases of correct information and "resolution" for missing or incorrect pre-contractual information.

The rules on the prohibition of advances or payments by the consumer during the period of the exercise of the right to withdraw, as well as the ineffectiveness of ancillary contracts, are also transposed into the Directive. loans, in the event of withdrawal, and the need to organise a phased payment plan for long-term holiday product contracts.

Chapter V, under the heading "legal regime", declares the imperative nature of the provisions contained in this Title, which is reflected in the penalty for the nullity of the acts of renunciation by the consumer to the rights conferred on him confers the rule, as well as those made in law-fraud in accordance with the provisions of Article 6 of the Civil Code.

The rules of Private International Law are also included in this chapter. In general, the determination of the law applicable to contracts covered by Title I is Regulation (EC) No 593/2008 of the European Parliament and of the Council of 17 June 2008 on the law applicable to obligations Article 6 sets out the criteria relating to the law applicable to international consumer contracts. However, given that under this Regulation, the legislation of a third country may be applicable, in particular where employers are directed to consumers while they are in a country other than their country of residence, the The Directive contains an additional safeguard where a court of the Member States has jurisdiction over the contract in order to ensure that the consumer is not deprived of the protection of this European standard; incorporated into our legal order.

Chapter VI contains provisions on information-of a general nature and on the possible existence of codes of conduct-which employers must provide to the consumer and regulates the possibility of referral to arbitration. conflicts arising between entrepreneurs and consumers.

Chapter VII, under the heading "judicial and administrative guardianship", regulates the action of cessation and the sanctioning regime, with reference to the general legislation and to the special consumer and user.

Title II, under the title "special rules on rights to take advantage of real estate for tourist use", incorporates Law 42/1998 with the necessary adaptations of its text to the requirements of the Directive. In addition, the Community Regulations, in particular the Rome I Regulation, the intermediate way laid down in that Law, namely to regulate in detail the actual right of use per shift and to allow for the configuration of this Regulation. the right as a variant of the seasonal lease, is opened to accommodate any other contractual modality of the constitution of the right of a personal or associative nature, having as object the use of one or several lodgings for to stay overnight for more than one period of employment, to which the provisions of this Law and of the general consumer protection legislation.

Finally, Title III updates the tax rules applicable to the rights regulated in Title I.

TITLE I

General rules

CHAPTER I

Scope

Article 1. Scope of application.

1. Contracts for the marketing, sale and resale of rights for the use of tourist goods and long-term holiday products, as well as exchange contracts, are governed by the provisions of this Law when they are concluded. celebrate between an entrepreneur and a consumer.

2. An employer means any natural or legal person acting for purposes relating to his economic activity, business, trade or profession and any person acting on behalf or on behalf of an employer.

3. Any natural or legal person acting for purposes other than his economic activity, business, trade or profession is understood to be a consumer.

Article 2. Contract for the use of tourist goods in turn.

A contract for the use of tourist goods is understood to be that of a duration of more than one year under which a consumer acquires, for consideration, the right to use one or more lodgings for overnight for more than one period of occupation.

Article 3. Long-term vacation product contract.

A long-term holiday product contract is understood to be that of a duration exceeding one year under which a consumer acquires, for consideration, essentially the right to obtain discounts or other advantages over of your accommodation, in isolation or in combination with travel or other services.

Article 4. Calculation of the duration of the contracts.

To calculate the duration of the contracts defined in Articles 2 and 3, any provision of the contract allowing for the tacit renewal or extension shall be taken into consideration.

Article 5. Resale contract.

A resale contract is understood to mean that an employer, for consideration, assists a consumer in the purchase or sale of rights to take advantage of the use of tourist goods or of a holiday product long duration.

Article 6. Contract of exchange.

An exchange contract is understood to mean that a consumer is entitled to an exchange system, for consideration, to an exchange system that allows him to enjoy accommodation or other services in exchange for granting to others a temporary enjoyment of the advantages of the rights deriving from his contract for the use of tourist goods in turn.

CHAPTER II

Advertising and pre-contractual information

Article 7. Advertising.

1. In the notices and offers displayed in establishments open to the public, as well as in commercial communications and other advertising on contracts for the acquisition of rights for the use of tourist goods or for the use of Long-term holiday products, or their resale or exchange, must include where the pre-contractual information provided for in this Law can be obtained.

2. In any invitation to any promotional or selling act in which a consumer is offered directly any of the contracts covered by this Law, the commercial purpose and the nature of such act must be clearly stated.

The pre-contractual information provided for in this Law will be available to the consumer at all times during the promotional event.

3. A right to take advantage of tourist goods or a long-term holiday product may not be marketed or sold as an investment.

Article 8. Requirements for the information.

The information that under this Law must be provided to the consumer, either prior to the contract, or for the formalization of the contract, as well as during its term, will be on paper or on any other support lasting. Durable medium means any instrument that allows the consumer or the entrepreneur to store the information that has been personally addressed to him, so that he can consult it in the future as long as it is necessary for the purpose of the purpose of the information and allow it to be reproduced unaltered.

Failure to comply with the provisions of the preceding paragraph of this provision shall entitle the consumer to terminate the contractual relationship by providing the employer with the right to notify the employer of the manifest the lack of information that the consumer considers to be insufficient or sufficient, recaying the burden of proof of the true existence and sufficiency of the same in the employer and, all of this, without prejudice to the right of withdrawal (a) the provisions of this Law, or of any sanctions which may be imposed on the employer in accordance with Article 22 thereof.

Article 9. Pre-contractual information.

1. In good time for the provision of consumer consent to any offer on the contracts covered by this Title, the employer must provide him with precise and sufficient information, in a clear and comprehensible manner, of the next mode:

(a) In the case of a contract for the use of tourist goods in turn, by means of the standard information form set out in Annex I to this Law and the information provided for in Part 3 of that Law.

(b) In the case of a long-term holiday product contract, by means of the standard information form set out in Annex II and the information provided for in Part 3 of Annex II.

(c) In the case of a resale contract, by means of the standard information form set out in Annex III and the information provided for in Part 3 of Annex III.

(d) In the case of an exchange contract, by means of the standard information form set out in Annex IV and the information provided for in Part 3 of Annex IV.

2. The information referred to in paragraph 1 of this Article shall be provided, free of charge, by the employer on paper or on any other durable medium which is easily accessible to the consumer.

3. Such information shall be drawn up in the language or in one of the languages of the Member State in which the consumer resides or is a national, at his or her choice, provided that it is an official language of the European Union. If the consumer is resident in Spain or the employer carries out his activities here, the contract must also be drawn up in Spanish and, where appropriate, at the request of either party, may also be written in any of the other languages Official Spanish at the place of conclusion of the contract.

4. The employer may publish the pre-contractual information in full on the company's website, or on the website of a professional or business association of his/her choice, being responsible for his/her permanent update and This page will be operational for the duration of the marketing of the rights under this information.

Article 10. Warning about the right of withdrawal and the prohibition of payment of advances.

Prior to the conclusion of the contract, in the manner provided for in the previous article, the employer shall explicitly inform the consumer of the existence of the right of withdrawal and the duration of the period for exercising it, as well as the prohibition on the payment of advances during that period, as referred to in Article 13.

CHAPTER III

Formalization of the contract

Article 11. Form and content of the contract.

1. Contracts for the use of long-term, long-term, resale or exchange-use goods for tourism purposes shall be formalised in writing, on paper or in other durable medium, and shall be drawn up in a typographical and with an appropriate print contrast which is easily legible, in the language or in one of the languages of the Member State in which the consumer resides or of which the consumer is a national, at his or her choice, provided that it is an official language of the Union European. If the consumer is resident in Spain or the employer carries out his activities here, the contract must also be drawn up in Spanish and, where appropriate, at the request of either party, may also be written in any of the other languages Official Spanish at the place of conclusion of the contract.

2. Pre-contractual information provided to the consumer, duly signed by the consumer, shall form an integral part of the contract and shall not be altered unless the parties expressly provide otherwise or where the changes are due to circumstances. abnormal, unforeseeable and beyond the will of the employer and whose consequences could not have been avoided despite all the due diligence. These changes shall be communicated to the consumer, on paper or in any other durable medium easily accessible to him, before the contract is concluded and must be explicitly stated in the contract.

3. In addition, the contract shall include the identity, the address and the signature of each of the parties, and the date and place of conclusion of the contract.

4. The contractual clauses corresponding to the right of withdrawal and the prohibition on the payment of advances shall be signed separately by the consumer.

The contract shall also include a standard withdrawal form in separate document, as set out in Annex V.

5. The consumer shall receive at least one copy of the contract with its annexes at the time of its conclusion.

CHAPTER IV

Right of withdrawal, prohibition of advances, contracts for long-term holiday products and accessories

Article 12. Right of withdrawal.

1. In contracts governed by this Law, the consumer shall have the right of withdrawal without any need for any justification.

In the absence of the provisions of this Law, the right of withdrawal will be governed by the recast text of the General Law for the Defense of Consumers and Users and other complementary laws, approved by the Royal Decree Legislative 1/2007 of 16 November.

2. The period for its financial year is 14 calendar days and shall be computed:

(a) To be counted from the date of conclusion of the contract or any binding preliminary contract, if at that time the consumer received the contract document or, in another case, from the subsequent receipt of the contract document.

(b) If the employer has not completed and delivered to the consumer the withdrawal form provided for in Article 11 (4), the time limit shall start from the date of delivery of the withdrawal form to the consumer. duly completed and shall, in any event, be completed one year and fourteen calendar days from the date of the conclusion of the contract or of any binding preliminary contract or the subsequent receipt of the document contractual.

(c) If the employer has not provided the consumer with the pre-contractual information referred to in Article 9, including his forms, the time limit shall start to be counted from the time that the information is provided and the information has elapsed. three months and fourteen calendar days from the date of the conclusion of the contract or of any binding preliminary contract if at that time the consumer received the contract document or that of the subsequent receipt of that document.

3. Where the contract of exchange is offered to the consumer in conjunction with the contract for the use of tourist goods for the time and at the same time as the contract, a single withdrawal period shall apply to both contracts in accordance with the The same rules in the previous sections.

4. The consumer shall notify the employer of the withdrawal in writing on paper or other durable medium, and may use the form set out in Annex V. The issue or dispatch of the notification must be made within the time limit. legal and will be effective whatever the date of receipt by the employer.

5. The exercise of the right of withdrawal by the consumer shall leave the contract without effect.

6. The consumer who exercises the right of withdrawal shall not bear any cost or have to pay any consideration corresponding to the service which may have been carried out before the date of the withdrawal exercise.

7. The provisions of this Article do not prevent the exercise of the actions of nullity or legal or contractual resolution that proceed according to the law, in accordance with the provisions of Article 78 of the recast of the General Law for the Defense of the Consumers and Users and other complementary laws, approved by the Royal Legislative Decree 1/2007 of 16 November.

Article 13. Prohibition of payment of advances.

1. In the case of contracts for the use of tourist goods, long-term and long-term holiday products, the payment of advances, the provision of guarantees, the reserve of money in accounts, the express recognition of of debt or any consideration in favour of the employer or a third party and the consumer, before the end of the withdrawal period.

2. The same prohibitions are laid down in respect of resale contracts, before the sale has actually taken place or the contract has been terminated on other routes.

3. Acts carried out against this prohibition shall be void in full and the consumer may claim the duplication of the quantities delivered or guaranteed by such concepts.

Article 14. Specific provisions for contracts for long-term holiday products.

1. The payment of the price for long-term holiday products shall be made in accordance with a phased plan. It shall be prohibited for the price specified in the contract to be paid in advance or in any other manner other than in accordance with the phased payment plan.

2. Payments, including any membership fees, shall be divided into annual instalments, all of which are equal.

3. The employer shall send in writing an application for payment, on paper or in any other durable medium, at least 14 calendar days before each expiry.

4. From the second deadline, the consumer may terminate the contract without incurring any penalty, notifying the employer within 14 calendar days of receipt of the payment application for each of the period.

5. The provisions of this Article are without prejudice to the other rights that the Law establishes to terminate the contract.

Article 15. Ineffectiveness of ancillary contracts.

1. If the consumer exercises his right of withdrawal from the contract for the use of goods for long-term tourist or tourist goods, the ancillary contracts shall be automatically rendered ineffective, including those of exchange or resale, at no cost to that person.

An ancillary contract means any contract under which the consumer acquires services related to one of the contracts listed in the preceding paragraph, where such services are provided by the employer or a third as agreed between him and the employer.

2. Where the price has been wholly or partly covered by a loan granted to the consumer by the employer or by a third party, as agreed between the third and the employer, the loan agreement shall be without effect, without cost (a) for the consumer, if the consumer exercises his right to withdraw from the contract for the use of long-term, long-term, resale or exchange-use goods.

3. Clauses which involve a penalty or penalty imposed on the consumer in the event of withdrawal may not be included in the loans. If the consumer has subrogated on a loan granted to the transferor, the withdrawal shall be exercised without effect.

4. For the annulment of the ancillary contract, it is for the consumer to prove that he has exercised the right of withdrawal of the corresponding contract for the use of goods for long-term tourist or tourist goods.

5. The time limit for bringing the action for annulment is two years from the date of the exercise of the right of withdrawal of the contract referred to in the previous paragraph.

6. Within the same period, the consumer may also be able to exercise the right of cancellation, by means of a feisty notification addressed to the employer, of the ancillary contract, with the expression of the date on which he has exercised the right of withdrawal of the corresponding contract for the use of long-term tourist goods or holiday products.

7. If the ancillary contract is cancelled, the contractors shall return the benefits which they have received by virtue of the contract. If the return in kind is not possible, its value must be restored.

As long as one of the contractors does not make the return of what he is obliged to, he cannot be compelled to do what he is responsible for.

The consumer will not have to reimburse any amount for the decrease in the value of the good, which is a consequence of its use according to the agreement or its nature.

CHAPTER V

Legal regime

Article 16. Imperative character.

1. Consumers will not be able to waive the rights granted to them in this Law.

2. The waiver of the rights recognized by this Law to the consumers is null, and the acts carried out in fraud of the law, as provided for in Article 6 of the Civil Code, are also null.

Article 17. Rules of Private International Law.

In the event that the law applicable to the contract between an employer and the consumer acquiring rights to take advantage of the use of tourist goods, long-term holiday products, resale rights or exchange, in accordance with Regulation (EC) No 593/2008 of the European Parliament and of the Council of 17 June 2008 on the law applicable to contractual obligations (ROME I), the law of a non-member State of the European Economic Area, the the consumer may invoke the legal protection granted to him by this Law in any of the following cases:

(a) Where any of the buildings in question are situated in the territory of a Member State of the European Economic Area.

(b) Where the contract is not directly related to an immovable property, it shall be related to the activities which the employer exercises in a Member State or which has a projection in a Member State.

CHAPTER VI

Consumer information and extra-judicial claim

Article 18. Consumer information.

The employer will inform the consumer, if appropriate, with the consumer regulations, about how he can request generic and free information about the forecasts contained in this Law, as well as the rights that he The following official bodies and professionals attend: the tourist offices, the Instituto Nacional del Consumo, the bodies of the Autonomous Communities responsible for tourism and consumption, the municipal consumer offices, the Property registrars and notaries. This information shall indicate the address and telephone number of the bodies and professionals closest to the place where the tourist property is situated, the purpose of the contract for the use of the contract, as well as the contract of resale or exchange on this good.

All without prejudice to the information that professional associations of architects, real estate agents, farm managers and lawyers can provide.

Article 19. Codes of conduct.

1. In the case of contracts for the use of tourist goods, for the purchase of long-term holiday products, for resale and for exchange, employers shall inform the consumers with whom they contract, of the codes of conduct that they have subscribed to to facilitate the exercise of their rights.

2. Professional associations of entrepreneurs will urge their partners to promote codes of conduct and inform consumers to request codes of conduct.

Article 20. Extra-judicial claim.

The employer and the consumer may submit their conflicts to consumer arbitration, by means of accession to the arbitration system of consumption or to other systems of out-of-court settlement of disputes, which appear on the list that publishes the European Commission on alternative dispute resolution systems with consumers and respects the principles laid down by consumer law.

CHAPTER VII

Judicial and administrative protection

Article 21. Cessation action.

The action of cessation may be exercised against conduct contrary to what is prevented in this Law that damages the interests of the consumers, in the form and with the conditions laid down in Law 1/2000, of January 7, Civil Prosecution and in the recast text of the General Law for the Defense of Consumers and Users and other complementary laws, approved by the Royal Legislative Decree 1/2007 of 16 November.

Article 22. Sanctioning regime.

Failure by the companies to comply with the provisions of this Title shall be sanctioned as a breach in the consumer's matter, in application of the provisions of the general sanctioning regime provided for in Title IV of Book I of the text recast of the Law for the Defense of Consumers and Users and other complementary laws, approved by the Royal Legislative Decree 1/2007, of 16 November, and in the autonomous regulations that are applicable.

It will be considered a serious infringement that, once the withdrawal period has expired, the employer has not complied with the information requirements required in this Law, and may be considered to be very serious. taking into account the criteria laid down in Article 50 of the recast text.

TITLE II

Special rules on the use of real estate

tourist purposes

CHAPTER I

General provisions

Article 23. Objective and subjective scopes.

1. The purpose of this Title is to regulate the constitution, exercise, transmission and extinction of the right to take advantage of immovable property.

The right to take advantage of the property in turn gives the holder the right to enjoy, on an exclusive basis, for a specific period of each year, consecutive or alternate, a suitable accommodation for use independent of its own exit to the public road or a common element of the building in which it is integrated and which is permanently equipped with the appropriate furniture and the right to the provision of services complementary. The power of enjoyment does not include the alterations of the accommodation or its furniture. The right to take advantage in turn may be constituted as a limited or obligational real right, in accordance with the provisions of this Article.

2. The system of use by shift can only be applied to a building, a real estate or a sector of which it is architecturally differentiated. All independent accommodation which is part of it, with the necessary exception of the premises, must be subject to the scheme. It will be necessary for the assembly to have at least ten lodgings. It is possible, however, that the same real estate as a whole is subject, at the same time, to a system of rights to take advantage in turn and to other types of tourist exploitation, provided that the rights to take advantage of the right are on the other hand. specific accommodation and for specified periods. In this case the building, real estate or sector of them architecturally differentiated must be adapted to the regulations regarding the system of use per shift as well as the regulations of the type of exploitation that corresponds.

3. The annual period of use may never be less than seven days in a row and, within the same scheme, shifts may or may not be the same duration. It shall also be reserved for repairs, cleaning or other common purposes for a period of time which may not be less than seven days for each of the accommodation subject to the scheme.

4. The actual right of use in turn may not in any case be linked to an undivided share of the property, or be referred to as multiproperty, or in any other way that contains the word property.

For the purposes of advertising, marketing and transfer of the right to take advantage of immovable property, any other name may be used, provided that it does not mislead the final acquirers and the the nature, characteristics and legal and economic conditions of the right of enjoyment are clearly detached.

Each of the actual rights of use in turn will impose, in aggregate, the total property of the accommodation or the property, as previously constituted or not a horizontal property on the same. The meeting of a real right of exploitation and ownership, or a quota of it, in the same person does not imply extinction of the limited real right, which will remain for the entire life of the regime.

The owner of the property, without prejudice to the limitations resulting from the regime and the powers of the holders of the rights to take advantage in turn, may freely dispose of all or part of its right to property in accordance with the rules of private law.

5. The provisions of this Title shall apply to the owner, promoter and any natural or legal person who is a professional participant in the transmission or marketing of rights to use in turn.

It is understood by acquirer the natural or legal person to whom, acting in the contracts falling within the scope of this Title, the right object of the contract is transferred, the addressee of the right object of the contract.

6. Contracts for the lease of holiday property per season, which have more than one of them, are anticipated or not the income corresponding to some or all of the contracted seasons, and any other arrangements The contract of duration of more than one year, which without setting up an actual right shall be subject to the use of one or more lodgings to stay overnight for more than one period of occupation, shall be subject to the provisions of this Title, without prejudice to the provisions of Law No 29/1994 of 24 November 1994 on Urban Leases and legislation consumer protection general. It also cannot be called multiproperty or any other way that contains the word property.

7. The contract by virtue of which any other right, real or personal, is constituted or transmitted for a period of more than one year and relating to the use of one or more buildings for a specified or determinable period of time, irrespective of the Title, and with the exception of the provisions of the following paragraph, shall be void in full right, with any rent or consideration being returned to the acquirer or transferee, as well as compensation for damages and injury suffered.

8. The provisions of this Title shall not preclude the validity of any other contractual arrangements for the formation of a right of a personal or associative nature, which shall be such as to use one or more lodgings for such purposes. to stay overnight for more than one period of occupation, constituted under cover and in the terms of the rules of the European Union, in particular Regulation (EC) No 593/2008 of the European Parliament and of the Council of 17 June 2008 on the law applicable to contractual obligations (ROME I) and in international conventions in which Spain is part. The provisions of Title I of this Law shall apply to all such contractual arrangements.

To facilitate the publicity and general knowledge of these regimes and their regulatory norms, and with purely advertising purposes, the aforementioned obligation regimes constituted under the regulations international, as well as its regulatory standards may, if its owner registral considers it appropriate, be advertised in the Land Registry where it radiuses the property.

Such publicity, which shall consist in giving publicity to the existing regime in accordance with the rules of this Law, shall be made by means of public deed, to be granted by the owner of the building, where it shall state the characteristics of the existing regime and its regulatory standards.

It will be presumed, for all legal purposes, that the advertised rules are in force, until their modification is publicized. Any modification of the regime or its regulatory standards will have to be publicized in the same way, the owner being responsible for the damages that could be derived to the third parties for not being duly updated the rules (a) the rules governing the scheme, unless the actual knowledge of the scheme is credited to the third party.

Article 24. Duration.

1. The duration of the scheme shall be more than one year and shall not exceed 50 years, from the date of registration of the scheme or from the registration of the completion of the work where the scheme has been established on a building site.

2. If the scheme is extinguished by the duration of the period, the holders shall not be entitled to any compensation.

CHAPTER II

Legal regime

Section 1. Constitution

Article 25. Constitution of the scheme.

1. The system of use per shift must be made up of the owner of the property. Before you can do this, you must:

a) Haber entered the conclusion of the work in the Land Registry and incorporated it into the Real Estate Registry. In case the work is started, you must have signed the new work declaration under construction.

b) comply with the requirements laid down for the exercise of the tourist activity, have the opening licences and the first occupancy of the accommodation, common areas and ancillary services that are necessary for the destination. In the event that the work is only initiated, it is sufficient to have obtained the work license and the necessary one for the tourist activity.

The latter, whether the work is completed or only started, will only be required in those Autonomous Communities where the marketing of rights involving the right of enjoyment of accommodation for a period of time per year, in accordance with its legislation, the rating of tourist activity under licence.

(c) Haber concluded, in accordance with this Chapter, the contract with a service undertaking which meets the requirements which are required, unless the owner, in compliance with the same requirements, has decided to take them directly.

Service companies may not be domiciled in tax havens and will have to have at least one branch domiciled in a Member State of the European Union.

(d) the insurance or guarantees referred to in Article 28, as well as, where appropriate, the guarantees for material damage due to defects or defects in the construction provided for in Law 38/1999 of 5 November of 5 November, Management of the Edification, if it is the builder or developer of the building, or otherwise have provided information to the holders of the rights to take advantage of the property in turn.

2. The owner who constitutes the regime on a building under construction must also contract in favour of the future acquirers of rights of use in turn a bank guarantee with one of the entities registered in the Bank of Spain, or a course of course concluded with an entity authorised to operate in that class in any Member State of the European Union, which guarantees the return of the quantities delivered for the acquisition of the right, updated with fixed to the Consumer Price Index, if the work has not been completed on the set date or has not been incorporated the furniture described in the regulatory writing when the acquirer of the right opts for the termination of the contract. The amounts thus received shall be independent of the amounts to be met by the owner or promoter in respect of damages resulting from the failure to fulfil their obligations.

The guarantees of the quantities delivered to account for the acquisition of the right to take advantage in turn, will be governed, in all that is applicable to them, by Law 57/1968, of July 27, regulating the perceptions of anticipated amounts in the construction and sale of homes, and their development standards.

As long as the notarial record is not entered, where the completion of the work is recorded, in no case shall the constituted endorsement be released, nor shall the insurance contract be extinguished.

3. The system of taking advantage of a property in turn will be constituted by its formalization in public deed, and will be entered in the Land Registry. The undertaking which has assumed the administration and the provision of the services shall be provided with the grant of the deed, unless the owner expresses the express expression of the fact that they are directly assumed.

For contracts by virtue of which rights of use are made or transmitted per shift before the scheme is validly constituted, the provisions of Article 23.7 shall apply to them.

4. Notaries shall not authorise a write-off of a use-by-shift scheme and registrars shall not register it until they are credited with complying with the requirements set out in paragraphs 1 and 2 of this Article.

Article 26. Regulatory writing.

1. The regulatory public writing of the use-by-shift scheme shall at least express the following circumstances:

1. The description of the farm on which the use-by-shift scheme is constituted and the building or buildings which exist in it, with a review of the common services to which the holders of the Leverage. If the build is only started, the deadline for the completion of the construction will be indicated.

2. The description of each of the enclosures that integrate each building, to which a correlative numbering will be given with reference to the farm. If the building is to be used for tourist purposes, the time taken for it to be used for the use of the building, it shall be determined which of the lodgings are liable to be taxed at the rate of duty per shift. for which periods per year.

3. In each accommodation intended for use in turn, the number of shifts shall be expressed, their duration, indicating the initial and final day and time, the quota corresponding to each shift in relation to the accommodation, if this previously constituted the horizontal division, or in relation to the total of the real estate, if not, the furniture it has intended, as well as its value, and the days of the year not configured as taking turns for being reserved, in that accommodation, repairs and maintenance. Each use will also be given a correlative number for each enclosure.

4. A reference to the services to be provided and which are inherent in the rights to take advantage in turn, expressing that they are directly assumed by the owner or by a service company.

5. The statutes to which the system of taking turns is subjected, if they have been established. No obligation or limitation contrary to the provisions of this Title may be for the rightholders of the rights.

6. The registration, cadastral, urban and, if any, tourist situation of the building. The descriptive and graphic cadastral certification of the building will be accompanied, as well as the distribution plan of the different accommodations in the respective plant.

7. The remuneration of the services and, where applicable, community expenses.

8. The duration of the regimen.

2. In addition, the contract concluded with the service undertaking and the insurance contracts referred to in Article 28 shall be incorporated into the original or by a notarial testimony. An authenticated copy of these must be accompanied for your file in the Property Registry.

Where the building is under construction, it must be incorporated in the document that the security or the security referred to in Article 25.2 has been constituted.

The person or natural persons who grant the deed will be responsible for the reality of the embedded contracts.

3. In the event that the scheme has been constituted on a building under construction, the completion of the work must be recorded in the Land Registry within three months, to be counted from its conclusion. In order to carry out such a constancy, the licences referred to in point (b) of Article 25.1 shall be provided and not provided at the time of the registration of the new work under construction.

The owner or promoter, once the completion of the work has been registered, must notify the fact to those who acquired rights to take advantage of the building in question while the latter was in construction.

Article 27. Registration of the scheme and its modification.

1. Submitted the regulatory writing for registration in the Land Registry, the registrar shall suspend the registration of those paragraphs or articles of the statutes that impose to the holders of the rights of exploitation by turn any obligation or limitation contrary to the provisions of this Title.

If by registering the regime in the Land Registry by means of the regulatory writing, the different accommodations for use by shift, the registrar will not be found as independent registers. This will open up the portfolio, even if the regulatory writing does not make it horizontal division of the building. In doing so, it shall express, in each of them, the shifts and other circumstances referred to in paragraph 1.3. of the previous article.

By registering the first acquisition of a right of use in turn, you may also register, if so agreed in writing or in the contract raised to the public, the subrogation in the proportional part of the mortgage credit that despite the entire property without the need for the consent of the mortgage creditor if, when the mortgage was constituted, a target system of distribution of the mortgage responsibility was agreed between all the rights for use in turn resulting from the establishment of the scheme.

2. Once the regulatory writing has been registered, and before returning the title to the filing, the registrar will file a copy of the contracts incorporated in it, stating in the registration of the system and in all the advertising that of, both of the (a) the right to take advantage of the property in turn, and must accompany copies of such contracts to the certificates issued in respect of the immovable property on which the scheme was established, where it would have been expressly requested in the certification request.

3. If, after the establishment of the scheme, a new contract with a service company is provided for its file in the Register, in the event that the owner does not wish to continue to take charge of the same or to have extinguished the contract or the case of a decision, or an act of demonstrations in which the owner takes over directly the services or where the pre-contractual information referred to in Article 9 is provided, the registrar shall file a copy and record the fact by note on the margin of registration of the scheme with reference to the file where they were archived. The registrar will suspend the file if in the act the owner or, in the new contract, the service company does not make express assumption of the conditions of the previous one, if the contract had been concluded before the constitution of the regime or if the pre-contractual documentation does not contain the particulars required by Article 9. It will also suspend the registrar of the file of those contracts that do not have the legitimate signatures.

Any modification made in the previous contracts and documents, provided that it is permitted by this title, shall not be valid until it is entered in the Property Registry in accordance with the provisions of the paragraph previous.

4. The scheme may only be amended by the registrant, with the consent of the service undertaking and the community of holders, in accordance with the provisions of Article 33.4, and shall include such a change in public deed and be entered in the Register of Property, in the terms set out in Article 25.3.

Article 28. Secure.

Prior to the constitution of the use-by-shift rights regime, the owner must subscribe and maintain in force an insurance policy or other equivalent guarantee covering, for all the duration of the promotion and until the transfer of all rights to take advantage in turn, the risk of the birth of the person in charge of the obligation to compensate third parties for the damages caused by him or any of his dependents, until such time transmission occurs.

The contract may be subscribed for annual periods and will be renewed for the duration of the scheme. The sum insured shall be no less than the proportional share of the value allocated to the whole, corresponding to the non-marketed part at the beginning of the period of the contract.

In addition, you must subscribe and maintain in force insurance that covers the civil liability in which the occupants of the accommodations may incur the use of the same, as well as fire insurance and other damages. general of the building or of the assembly of its facilities and equipment. The holder of these insurance shall be the owner or promoter, who may agree with the service undertaking that the latter takes charge of the cost of the premiums.

Section 2. Promotion and Transmission Conditions

Article 29. General scheme.

1. In accordance with Article 23 (4), the transmission of rights to take advantage in turn with the name of multiproperty or any other that contains the word property is prohibited.

2. The promotion and transmission of the right to take advantage of immovable property is governed by the provisions of Title I, with the specifications outlined in this Section.

Article 30. Minimum form and content of the contract.

1. In addition to the provisions of Article 11, the following shall be expressed in the contract concluded by any natural or legal person in the course of his professional activity and relating to the rights to take advantage of immovable property. extremes:

1. The data of the regulatory writing of the regime, with indication of the day of the grant, the authorizing notary and the number of its protocol, and the data of registration in the Registry of the Property.

2. Reference to the actual or personal nature of the right transmitted, stating the date on which the scheme will be extinguished in accordance with the provisions of this Title.

3. The identification of the real property through its cadastral reference, precise description of the building, its location and the housing on which the right falls, with express reference to its registered data and to the turn that is object of the contract, with indication of the days and hours at which it starts and ends.

4. º Expression that the work is completed or is under construction. In the latter case, the following shall be indicated:

a) Phase in which the build is located.

b) Deadline for completion of the building.

c) Reference to the work license and indication and address of the City Council that issued it.

d) Phase in which common services are found to allow the use of the building.

e) Address indicated by the acquirer where the registration of the completion of the work shall be notified to it and the date from which the duration of the scheme shall be computed.

f) A memory of the qualities of the enclosure object of the contract.

g) Detailed relationship of the furniture and equipment to which the accommodation is to be provided, as well as the value attributed to it for the purposes of the guarantee or guarantee referred to in Article 25.2.

(h) Reference to such endorsement or insurance, with indication of the entity in which it has been constituted or with whom it has been contracted and which it may be executed or claimed by the acquirer in the event that the work is not completed on the deadline set for the effect or if the set of furniture is not incorporated into the enclosure.

5. The price to be paid by the acquirer and the amount to be met annually, once acquired by the right, to the service undertaking or to the owner who took charge of the these in the regulatory writing, with the expression that it will be updated according to the Consumer Price Index published by the National Statistics Institute, unless the parties have established another form of update, which cannot be left to the (a) the rate of the rate at which the rate is calculated in the Member States; Last five years. The amount of the taxes which, in accordance with the provisions of this Law, has been acquired, as well as an indication of the notarial and registration fees for the case of the contract being raised, will also be made. public writing and enrol in the Land Registry.

6. Other common facilities and facilities that the acquirer has the right to enjoy and, where appropriate, the conditions for such enjoyment.

7. º Whether or not there is the possibility of participating in services for the exchange of periods of use. Where this possibility exists, any costs shall be expressed.

8. º Expression of the name or social reason, with the data of the registration in the Mercantile Register in the case of the company, and the address:

a) The owner or promoter.

(b) The transmission, with precise indication of its legal relationship with the owner or promoter at the time of the conclusion of the contract.

c) The acquirer.

d) The service company.

e) Of the third party who took charge of the exchange, if any. This third party, if a legal person, must have an open and registered branch in Spain.

9. The duration of the procedure, with reference to the writing of the regulation and the date of the registration of the system. If the building is under construction, with reference to the deadline in which the act of completion of the work is to be entered.

10. Expression of the right of the acquirer to:

(a) Check the ownership and charges of the property, requesting the information of the competent registrar, whose address and fax number shall be expressly stated.

b) Require the public write grant.

c) Register your acquisition in the Property Registry.

11. The address or electronic address expressly designated by the contracting parties for the practice of all kinds of requirements and notifications. Each party may, after the contract, amend that address or electronic address, provided that it informs the other party by means of proof of its receipt.

12. Place and signature of the contract.

13. If there is a possibility to participate in an organised system of transfer to third parties of the right under the contract. Where such a possibility exists, any costs, at least approximate, shall be expressed as the system shall entail for the acquirer.

2. The inventory and, where applicable, the general conditions not included in the contract, as well as the statutory clauses entered, shall be listed as an inseparable annex to the parties.

3. The contract and the pre-contractual information provided for in this Title shall be drawn up in the language or in one of the languages of the Member State in which the acquirer resides or is a national, at his or her choice, provided that it is an official language. of the European Union. If the acquirer is resident in Spain or the employer carries out his activities here, the contract must also be drawn up in Spanish and, where appropriate, at the request of either party, may also be written in any of the other languages Official Spanish at the place of conclusion of the contract. The transfer shall also give the purchaser the translation of the contract into the language or one of the official languages of the Member State of the European Union in which the building is situated, provided that it is one of the official languages of the the Union.

Foreign acquirers who are not nationals of a Member State of the European Union or residents thereof may require that the contract and other documents be delivered to the language of a State. Member of the European Union that they choose.

The owners, promoters or any natural or legal person who is professionally engaged in the transmission of rights of use in turn must keep, at the disposal of the consumer organizations and, in their case, of the tourist authorities, the translations of the documents to be delivered to any acquirer and of the clauses which are considered as general conditions.

Without prejudice to the responsibilities to which there may be, in the event of any divergence between the different versions, the most favourable to the acquirer shall apply.

4. Where appropriate, the energy efficiency certificate of the building or the acquired party shall be delivered to the acquirer, as appropriate, together with the contract.

Article 31. Notarial formalisation and registration of the contract.

1. The acquisition and transfer of rights to take advantage in turn may be registered in the Land Registry, provided that the contract has been concluded or formalized by public deed and the registrar opens a sheet to the turn whose right The purpose of the use is to be transmitted, always remaining to the exception of the provisions of the Mortgage Law.

By registering the first transmission of a right of use per shift, the registrar shall state, by means of a marginal note, that the same shall be taxed in real terms in order to meet the last two quotas, the time of the complaint by court or notarial, for the entire life of the regime. In order to make the guarantee effective, the service provider will be able to use any of the executive procedures that Law 46/1960, of July 21, on Horizontal Property allows to use the community of owners to claim the Fees for common expenses and the out-of-court foreclosure procedure.

2. If the contract is concluded with Notary, the Notary will notice the right of withdrawal that Article 12 establishes in favor of the acquirer, which may be made by a notarial act, and of the other rights granted to him by this Law.

3. The notary shall not authorize the writing, nor shall the registrar enter the right if the contract does not contain the particulars required by Article 30.

Article 32. Resolution for non-payment of quotas.

1. Unless otherwise agreed, the owner shall have a decision-making power in the event that the acquirer of the right to take advantage of the right, once required, does not pay the fees due for the services provided. for at least one year.

The owner may exercise this power of resolution, at the request of the service company, upon request for payment to the debtor at the registered office or, failing that, in which he is placed on the contract, Under the terms of the judgment, if the amounts claimed are not fully met within 30 calendar days, the amounts claimed shall not be fully met.

2. In order to carry out the decision, the owner shall, in favour of the owner of the right, enter the proportional share of the price corresponding to the time until it is extinguished.

However, by criminal clause, the loss in all or part of the amounts which, in accordance with the preceding paragraph, corresponds to the holder of the right shall be agreed. All this without prejudice to the moderating faculty of the Courts established in Article 1154 of the Civil Code.

3. The owner who exercised the decision-making power regulated in this article shall be obliged to pay the debts that the holder of the right of use in turn has to do with the company of services, unless otherwise agreed with is.

Article 33. Powers of the holder of rights to take advantage in turn.

1. The holder of a right to take advantage in turn can freely dispose of his or her right without further limitations than those resulting from the laws and without the transfer of the right to the obligations arising from the scheme.

2. The holder of the right to take advantage of the right to transfer or market actual rights constituted on a professional basis shall be subject to the provisions of this Title. The acquirers of these rights shall be subrogated to those who correspond to the holder of the right to take advantage in turn according to this Law and, in particular, those corresponding to the owner of the property.

3. In the case of the preceding paragraph, if the right to take advantage of the right of use is not registered in favour of the transfer of the right or the transferor of the personal right, the acquirer or transferee may apply for the registration of the right of taking advantage of the procedure under Article 312 of the Mortgage Regulation in the name of the transferor or transferor.

4. The regulatory writing of the system of use by shift shall provide for the establishment of a community of holders. The community of rightholders shall be governed by the statutes provided for in the regulation or those who freely adopt the rightholders and their agreements shall be governed by the following rules:

1. The agreements that tend to modify the constituted regime must be taken by the majority of two-thirds of the holders.

2. The other agreements shall require only the simple majority of the holders of the right to take advantage in turn.

3. Each person will have as many votes as rights to which he is a holder.

4. If no majority is found, or the agreement of the majority is seriously prejudicial to the parties concerned, the Judge shall provide an appropriate part of the matter.

5. The rules of Law 46/1960, of July 21, on the Horizontal Property of the functioning of the communities of owners shall be applied and subsidiary to those present.

CHAPTER III

Failure of services

Article 34. Non-compliance with services.

The owner or promoter is responsible, in front of holders of rights to take advantage in turn, of the effective delivery of the services. In the event of non-compliance by the service company, the owner or promoter must resolve the contract and require damages. The resolution action corresponds to the owner or promoter. In any event, any holder of a right to take advantage of the right to take advantage of the right of use shall be entitled to claim the right to provide the services and the corresponding compensation in the event that such benefit is not effected. Once the contract concluded with the service company that has failed to do so has been resolved, the owner or promoter must directly assume the service or contract it with another service company. Any alteration of the contract shall in no case prejudice the holders of the rights to take advantage of the contract.

TITLE III

Tax Rules

Article 35. Scope of application.

The tax rules referred to in this Title shall apply to the rights governed by Title II, without prejudice to the provisions of the Treaties and international conventions in which Spain is a party.

As not provided for in this Title, the general tax provisions shall apply.

Article 36. Heritage Tax.

The rights referred to in Title II, whatever their nature, shall be valued, in accordance with the provisions of Article 10.3.b) of Law 19/1991 of 6 June of the Heritage Tax, for their price acquisition.

Article 37. Tax on Proprietary Transmissions and Documented Legal Acts.

To transmissions between individuals not subject to the Value Added Tax or the Indirect General Tax Canarian of the rights referred to in this Law, whatever their nature, the type shall apply to them. 4 for 100 in the Tax on Inheritance Transmissions and Documented Legal Acts, except for the competences of the Autonomous Communities in the matter.

Single transient arrangement. Pre-existing contracts.

1. This Law shall not apply to contracts between employers and consumers, whatever their name, referred to in Articles 1 and 23, concluded before and in force at the time of entry into force of the Act, unless the parties agree to adapt them to any of the modalities recognized by this Law.

2. The form and content of the acts of adaptation shall be those laid down in this Law for each of the respective legal businesses.

3. All pre-existing schemes shall have a maximum duration of 50 years, which in the case of those concluded before the entry into force of Law 42/1998 of 15 December, shall be counted from this date unless they are of a lower duration or they have done in the adaptation writing, express declaration of continuity for an indefinite period or for a certain period.

4. The use of a contractual or associative nature in respect of immovable property in Spain referred to in Article 23 (8), which is constituted before the entry into force of this Law, may be advertised. the scheme in the Land Registry where the property is located in accordance with paragraph 8.

Single repeal provision. Regulatory repeal.

Real Decree-Law 8/2012, of 16 March 2012, is hereby repealed with contracts for the use of tourist goods, for the purchase of long-term, resale and exchange holiday products.

Final disposition first. Competence title.

1. This Law is issued under the jurisdiction of the State in matters of commercial, procedural and civil legislation, in accordance with the provisions of Article 149.1.6. and 8. of the Spanish Constitution, without prejudice to conservation, modification and development by the Autonomous Communities of civil, foral or special rights, where they exist.

2. Title III is issued under the terms of Article 149.1.14 of the Spanish Constitution, which gives the State jurisdiction over the general hacienda.

Final disposition second. Incorporation of European Union law.

By this Law, Directive 2008 /122/EC of the European Parliament and of the Council of 14 January 2008 on the protection of consumers with regard to certain aspects of the law is incorporated into the Spanish legal order. contracts for the use of tourist goods in turn, for the purchase of long-term, resale and exchange holiday products.

Final disposition third. Amendment of Law 37/1992 of 28 December of the Tax on Value Added.

A new number 18 is added in Article 91 (2) of Law 37/1992 of 28 December of the Value Added Tax, with the following wording:

" 18. º The cession of the rights to take advantage of buildings, real estate sets or sectors of them architecturally differentiated when the building has at least ten accommodations, according to the established in the regulatory regulations for these services. "

Final disposition fourth. Entry into force.

This Law will enter into force on the day following its publication in the "Official State Gazette".

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this law.

Madrid, 6 July 2012.

JOHN CARLOS R.

The President of the Government,

MARIANO RAJOY BREY

ANNEX I

Standard information form for contracts for the use of tourist goods in turn

Part 1:

Identity, domicile and legal status of the trader or traders who will be party to the contract:

Brief product description (for example, property description):

Nature and exact content of the right or rights:

The exact period during which the right to the contract may be exercised and, if necessary, its duration:

Date from which the consumer may exercise the right to the contract:

If the contract refers to a specific asset that is under construction, the date on which the accommodation and services/facilities will be terminated/available:

Price to be paid by the consumer for the acquisition of the right or rights:

Review of the additional mandatory costs imposed under the contract; type of costs and indication of the respective amounts (e.g. annual contributions, other recurring contributions, special taxes, local taxes):

Summary of the main services that the consumer can enjoy (e.g., electricity, water, maintenance, garbage collection) and indication of the amounts to be paid for such services:

Summary of facilities that the consumer can enjoy (e.g., pool or sauna):

Are they included in the above costs?:

If not, specify what is included and what should be paid separately:

Is it possible to join an exchange system?:

If yes, indicate the name of the exchange system:

Indication of costs arising from membership or exchange:

Has the merchant adhered to one or more codes of conduct and, if so, where it can or can be located?:

Part 2:

General information:

The consumer has the right to withdraw from this contract, without any need for any justification, within fourteen calendar days from the date of conclusion of the contract or any preliminary contract binding, or as of the date of receipt of such contracts if it is later.

During that withdrawal period, any payment of advances by the consumer is prohibited. The ban affects any counterpart, including payment, the provision of guarantees, the reserve of money in accounts, the explicit recognition of debt, etc. It includes not only payments to the merchant, but also to third parties.

The consumer will not support costs or obligations other than those specified in the contract.

In accordance with private international law, the contract may be governed by legislation other than that of the Member State in which the consumer has his habitual residence or domicile and any disputes may be referred to. to courts other than those of the Member State in which the consumer has his habitual residence or domicile.

Consumer Signature:

Part 3:

Additional information to which the consumer and the particular place in which it is entitled to be obtained (e.g. the relevant section of a general prospectus) is not provided below:

1. Information on acquired rights:

Conditions governing the exercise of the right under the contract in the territory of the Member State or Member States in which the goods or goods are situated and information as to whether those conditions have been met or, otherwise, the conditions that remain to be met,

in case the contract provides for occupancy rights for a selected enclosure from among a set of enclosures, information about the restrictions on which the consumer's ability to use any lodging of that set at any time.

2. Information on goods:

In case the contract relates to a specific property, a precise and detailed description of the property and its location; in case the contract relates to several goods (tourist complexes), a description appropriate to the property and its location; in the event that the contract relates to accommodation other than immovable property, an appropriate description of the accommodation and its facilities,

services (e.g., electricity, water, maintenance, garbage collection) that the consumer may or may enjoy, and the conditions of such enjoyment,

where applicable, common facilities such as swimming pools, saunas, etc., to which the consumer has or could have access at the time and the conditions of this access.

3. Additional requirements for accommodation under construction (if applicable):

The termination status of the hosting and services that make it fully operational (gas, electricity, water, and telephone connections) and any facilities that the consumer may enjoy,

deadline for the termination of the accommodation and the services that make it fully operational (gas, electricity, water and telephone connections) and a reasonable estimate of the deadline for the termination of any facilities what the consumer will be able to enjoy,

the number of the building permit and the name and full address of the competent authority or authorities,

a guarantee relating to the termination of the accommodation or a guarantee relating to the repayment of any payment made in the event that the conditions governing the operation of such guarantees are not terminated and, if appropriate, the conditions governing the operation of such guarantees.

4. Cost information:

A precise and appropriate description of all the costs associated with the contract for the use of tourist goods in turn; the way in which the costs will be allocated to consumers and how and when they can be increased such costs; the method for calculating the sum corresponding to the charges relating to the occupation of the property, the statutory charges (e.g. taxes and contributions) and the general administrative costs (for example, management, maintenance and repairs),

where applicable, information on the existence of charges, mortgages, encumbrances, or any other registrant than grave the right to accommodation.

5. Contract termination information:

Where applicable, information on the modalities of termination of ancillary contracts and consequences of such termination,

terms of termination of the contract, consequences of the contract and information on the liability of the consumer for any cost that may result from such termination.

6. Additional information:

Information on how well maintenance and repairs are organised, as well as their administration and management, including the possibility for the consumer to influence and participate in decisions concerning them issues and modalities of this participation,

information on whether or not it is possible to join a system of resale of contractual rights, information on the relevant system and indication of costs related to resale by means of such a system,

indication of the language (s) which may be used for communication with the trader concerning the contract, for example in relation to management decisions, the increase in costs and the treatment of requests for information and complaints,

where appropriate, the possibility of recourse to an out-of-court settlement of disputes.

Acknowledgement of the information:

Consumer Signature:

ANNEX II

Standard information form for long-term vacation product contracts

Part 1:

Identity, domicile and legal status of the trader or traders who will be party to the contract:

Brief product description:

Nature and exact content of the right or rights:

The exact period during which the right to the contract may be exercised and, if necessary, its duration:

Date from which the consumer may exercise the right to the contract:

Price to be paid by the consumer for the acquisition of the right or rights, including any recurring costs likely to be borne by the consumer as a result of his right to enjoy the accommodation, of the trip and of any related products and services that are specified:

Tiered payment schedule in which equal amounts are set for each year of the duration of the contract and dates on which the instalments are to be paid:

After the first year, subsequent amounts may be adjusted to ensure that the actual value of such time limits is maintained, for example to take account of inflation.

Review of the additional mandatory costs imposed under the contract; type of costs and indication of the respective amounts (e.g. annual contributions):

Summary of the main services that the consumer can enjoy (e.g. hotel stays and discounted flights):

Are they included in the above costs?:

If not, please specify what is included and what is to be paid separately (for example: three-night stay included in the annual contribution, any other accommodation must be paid separately):

Has the merchant adhered to one or more codes of conduct and, if so, where it can or can be located?:

Part 2:

General information:

The consumer has the right to withdraw from this contract, without any need for any justification, within fourteen calendar days from the date of conclusion of the contract or any preliminary contract binding, or from the date of its receipt if it is later.

During that withdrawal period, any payment of advances by the consumer is prohibited. The ban affects any counterpart, including payment, the provision of guarantees, the reserve of money in accounts, the explicit recognition of debt, etc. It includes not only payments to the merchant, but also to third parties.

The consumer has the right to terminate the contract, without incurring any penalty, notifying the trader within fourteen calendar days of receipt of the payment request for each annual deadline.

The consumer will not support costs or obligations other than those specified in the contract.

In accordance with private international law, the contract may be governed by legislation other than that of the Member State in which the consumer has his habitual residence or domicile and any disputes may be referred to. to courts other than those of the Member State in which the consumer has his habitual residence or domicile.

Consumer Signature:

Part 3:

Additional information to which the consumer and the particular place in which it is entitled to be obtained (e.g. the relevant section of a general prospectus) is not provided below:

1. Information on acquired rights:

A proper and proper description of existing discounts for future reservations, illustrated with a number of recent offers examples,

information about the restrictions on the consumer's ability to use rights, such as the limited availability of the offers that are awarded to the first customer or the time limits they are in Special discounts or due to specific promotions.

2. Contract termination information:

Where applicable, information on the modalities of termination of ancillary contracts and consequences of such termination,

terms of termination of the contract, consequences of the contract and information on the liability of the consumer for any cost that may result from such termination.

3. Additional information:

Indication of the language (s) that may be used for communication with the trader concerning the contract, for example in relation to the processing of requests for information and complaints,

where appropriate, the possibility of recourse to an out-of-court settlement of disputes.

Acknowledgement of the information:

Consumer Signature:

ANNEX III

Normalized information form for resale contracts

Part 1:

Identity, domicile and legal status of the trader or traders who will be party to the contract:

Brief description of services (for example, merchandising):

Contract Duration:

Price to be paid by the consumer for the purchase of services:

Review of the additional mandatory costs imposed under the contract; type of costs and indication of the respective amounts (e.g. local taxes, notarial costs, advertising costs):

Has the merchant adhered to one or more codes of conduct and, if so, where it can or can be located?:

Part 2:

General information:

The consumer has the right to withdraw from this contract, without any need for any justification, within fourteen calendar days from the date of conclusion of the contract or any preliminary contract binding, or from the date of its receipt if it is later.

Any payment of advances by the consumer is prohibited until the sale has actually taken place or until the resale contract has been terminated on other routes. The ban affects any counterpart, including payment, the provision of guarantees, the reserve of money in accounts, the explicit recognition of debt, etc. It includes not only payments to the merchant, but also to third parties.

The consumer will not support costs or obligations other than those specified in the contract.

In accordance with private international law, the contract may be governed by legislation other than that of the Member State in which the consumer has his habitual residence or domicile and any disputes may be referred to. to courts other than those of the Member State in which the consumer has his habitual residence or domicile.

Consumer Signature:

Part 3:

Additional information to which the consumer and the particular place in which it is entitled to be obtained (e.g. the relevant section of a general prospectus) is not provided below:

Terms of termination of the contract, consequences of the contract and information on the liability of the consumer for any cost that may result from such termination,

indication of the language (s) that may be used for communication with the trader concerning the contract, for example in relation to the processing of requests for information and complaints,

where appropriate, the possibility of recourse to an out-of-court settlement of disputes.

Acknowledgement of the information:

Consumer Signature:

ANNEX IV

Standard information form for exchange contracts

Part 1:

Identity, domicile and legal status of the trader or traders who will be party to the contract:

Brief product description:

Nature and exact content of the right or rights:

The exact period during which the right to the contract may be exercised and, if necessary, its duration:

Date from which the consumer may exercise the right to the contract:

Price to be paid by the consumer for contributions to the exchange system:

Review of the additional mandatory costs imposed under the contract; type of costs and indication of the respective amounts (e.g. renewal fees, other contributions, excise duties, taxes (local):

Summary of the main services that the consumer can enjoy:

Are they included in the above costs?:

If not, please specify what is included and what is to be paid separately (type of costs and indication of the respective amounts; for example, estimate of the price to be paid for each swap transaction, including any additional costs):

Has the merchant adhered to one or more codes of conduct and, if so, where it can or can be located?:

Part 2:

General information:

The consumer has the right to withdraw from this contract, without any need for any justification, within fourteen calendar days from the date of conclusion of the contract or any preliminary contract binding, or from the date of its receipt if it is later. Where the exchange contract is offered in conjunction with the contract for the use of tourist goods for the turn and at the same time as the contract, a single withdrawal period shall apply to both contracts.

During that withdrawal period, any payment of advances by the consumer is prohibited. The ban affects any counterpart, including payment, the provision of guarantees, the reserve of money in accounts, the explicit recognition of debt, etc. It includes not only payments to the merchant, but also to third parties.

The consumer will not support costs or obligations other than those specified in the contract.

In accordance with private international law, the contract may be governed by legislation other than that of the Member State in which the consumer has his habitual residence or domicile and any disputes may be referred to. to courts other than those of the Member State in which the consumer has his habitual residence or domicile.

Consumer Signature:

Part 3:

Additional information to which the consumer and the particular place in which it is entitled to be obtained (e.g. the relevant section of a general prospectus) is not provided below:

1. Information on acquired rights:

Explanation of how the exchange system works; the possibilities and modalities of the exchange; indication of the value assigned to the use of tourist goods in turn that corresponds to the consumer in the exchange system and examples of concrete exchange possibilities,

indication of the number of tourist complexes available and the number of participants in the exchange system, with a mention of any limitation affecting the availability of certain accommodation selected by the consumer, for example, due to periods of increased demand, the possible need to reserve well in advance, as well as any restrictions affecting the choice arising from the rights of use per shift deposited by the consumer on the exchange system.

2. Information on goods:

Short and appropriate description of the goods and their location; in case the contract relates to accommodation other than immovable property, an appropriate description of the accommodation and facilities; where the consumer can obtain more information.

3. Cost information:

Information on the trader's obligation to provide, before an exchange is agreed, information about each proposed exchange and any additional expenditure that is attributable to the consumer in relation to the the exchange.

4. Contract termination information:

Where applicable, information on the modalities of termination of ancillary contracts and consequences of such termination,

-terms of termination of the contract, consequences of the contract and information on the liability of the consumer for any cost that may result from such termination.

5. Additional information:

Indication of the language (s) that may be used for communication with the trader concerning the contract, for example in relation to the processing of requests for information and complaints,

where appropriate, the possibility of recourse to an out-of-court settlement of disputes.

Acknowledgement of the information:

Consumer Signature:

ANNEX V

Standard withdrawal form in separate document intended to facilitate the right of withdrawal

Right of withdrawal

The consumer has the right to withdraw from this contract within fourteen calendar days without the need for justification.

The right of withdrawal begins the ................................... (to be completed by the merchant before the delivery of the form to the consumer).

If the consumer has not received this form, the withdrawal period will begin to count when the consumer has received the form, but will expire in any case after a year and fourteen calendar days.

If the consumer has not received all the required information, the withdrawal period will begin to count when the consumer has received such information, but will expire in any case after three months and fourteen days. natural.

To exercise the right of withdrawal, the consumer will notify the trader by a durable medium (for example, a letter sent by post or an e-mail), to the name and address indicated to continuation. The consumer may use this form, but it is not mandatory.

If the consumer is receiving the right of withdrawal, no cost may be charged.

Ban on payment of advances

During the withdrawal period, any payment of advances by the consumer is prohibited. The prohibition affects any counterpart, including payment, the provision of guarantees, the reserve of money in accounts, explicit recognition of debt, etc.

Includes not only payments to the merchant, but also to third parties.

Notification of withdrawal

Recipient (merchant name and address) (*):

I hereby notify/notify you (**) that I decide/decide (**) to withdraw from the contract:

Contract Celebration Date (*):

Consumer or Consumer Name (***):

Consumer or consumer address (***):

Consumer or consumer signature (only if this form is reported on paper) (***):

Date (***):

Acknowledgement of the information:

Consumer Signature:

(*) To be filled by the merchant before the consumer is delivered.

(**) Strike out what does not apply.

(***) To be completed by the consumer or consumers in case of withdrawal by means of this form.