First, I advise you to instruct a lawyer. At your AGM you must authorise the President to do this and to proceed legally against the debtors. The law you mention is Ley 8/2013, but it does not specifically authorise the restriction of the swimming pool. Some communities have now enclosed and locked the pool area and issue keys to the paying owners. Yes, you can report the possible tax dodgers. Let your lawyer do this.
Send your questions for David Searl through lawyers Ubeda-Retana & Associates in Fuengirola at [email protected], or call 952 667 090.