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BOE-A-2026-11151 ·23 May 2026 ·Resolution Low impact
Tax

Owners of tourist accommodation: unique registration number assignment requires express authorisation from the owners' association

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against the suspension of the assignment of a unique registration number for short-term rentals. The registrar suspended the process because the necessary enabling title was not proven in accordance with Royal Decree 1312/2024. The case highlights the importance of the owners' association statutes and the need to comply with regional or local regulations to prevent the disabling of advertisements on platforms (Art. 9 and 10 RD 1312/2024).

In 2 key points

  1. A 7-working-day period to rectify defects following a negative notification, otherwise the validity of the registration number will be suspended, Art. 10.2 RD 1312/2024 (art. 10, párrafos 2 y 3, del Real Decreto 1312/2024)
  2. Rental platforms must remove or disable advertisements if the registration number is suspended, Art. 10.3 RD 1312/2024 (art. 10, párrafos 2 y 3, del Real Decreto 1312/2024)

How it affects those involved

For owners of tourist accommodation, obtaining a unique registration number is conditional upon proving the licence or responsible declaration and complying with the owners' association statutes (Art. 9.2.a RD 1312/2024). Failure to comply or failure to rectify within 7 working days results in the suspension of the registration number's validity and requires platforms to remove or disable the advertisements (Art. 10.2 and 10.3 RD 1312/2024).

Lifecycle

2026-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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