Judicial Background.-

The Royal Decree 2877/1982 expressly defined the Tourist Holiday Home: “as any housing regardless of their furnishing conditions, equipment, facilities and services offered on a rental basis for holiday and touristic purposes.”  Merely informing the corresponding Island Council was sufficient to carry out this activity.

Article 148.1.18° of the Spanish Constitution grants Autonomous Communities the opportunity to assume responsibility for tourism. The Canary Islands endorses this concession, through Article 30.21 of the Statute of Autonomy, noting that the Canary Islands has exclusive competence in tourism.

The Law 7/1995 from April 6th of that year, regarding Canary Islands Tourism, is to regulate the jurisdiction assumed by Article 30.21 of the Canary Islands Autonomous Community Statue. That Law was intended to be the basis of the creation of all regulations produced to govern tourism in the Canary Islands.

The subsequent Decree 142/2010 again specifies in further detail other accommodation modalities that are included in a general manner in Law ### 1995 of Tourism, but Touristic Holiday Homes was banned from Canary Island ordinance at this moment, after functioning for 28 years.