While the same comments would apply, the previous Portuguese government enacted a law in 2023 that severely restricted certain types of short-term rental in certain areas and that law has been abolished by the new government because they realized it wouldn't solve the problem.

I don’t necessarily love working with numbers,  but I realize it’s the nature of the beast.   

I didnt realize there were so many restrictions in Oceanside/Carlsbad.  

The guest stay with discount and toilet replacement did not cover the cost of the unit for the stay. i have the issue on occasion that the guest is expecting a bigger unit and thinks the price is high but they do not realize the value of the unit.  

They realize the due on sale clause could get exercised and believe the risk is justified by the reduced rate.

I realize this is a very long answer to questions you never asked. 

Capital gains realized by nonresidents on the sale of Portuguese property are taxed at a flat rate of 28%.

But doing this we ran into a lot of crooks who once they realized they were not personally responsible for the debt just ripped rents and never paid on the underlying thereby totally fubaring the sellers..

It is also what I am starting to realize. 

I realize I added no context.