The Directorate General for Legal Certainty and Public Faith confirms that to obtain a short-term rental registration number, it is essential for the property to be registered in the Land Registry and for the building to be inscribed (Art. 9 RD 1312/2024). The resolution upholds the refusal of a registration number requested for a property that was not registered, as the identification of the object is essential to comply with the European Regulation (Art. 2(f) RD 1312/2024).
For owners or managers of tourist accommodation, the physical existence of the property is insufficient; they must ensure the prior registration of the estate and the inscription of the new building in the Land Registry to process the rental registration (Art. 9 RD 1312/2024). Failure to meet this requirement results in the refusal of the registration number and the loss of validity of any provisional number assigned if the defect is not rectified within 7 working days (qualification note).
The tax team reviews your specific situation.