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BOE-A-2026-11155 ·23 May 2026 ·Resolution Low impact
Tax

Properties with multiple dwellings: horizontal division not required to obtain a tourist rental registration number for each unit

The Directorate General for Legal Certainty and Public Faith has ruled that the horizontal division of a property is not mandatory for each tourist accommodation unit to obtain its own short-term rental registration number. The resolution clarifies that although Royal Decree 1312/2024 stipulates that each unit may only have one number per category (Art. 9.5), this does not necessitate prior segregation or horizontal division if there are distinct accommodation units, in accordance with Supreme Court jurisprudence (Judgment 999/2024).

In 2 key points

  1. Each unit may only have one registration number per category and lease type (Art. 9.5 RD 1312/2024) (art. 9.5)
  2. Horizontal division is not required to obtain a rental number for each tourist accommodation unit (fundamentos de derecho)

How it affects those involved

For owners of properties containing multiple dwellings intended for tourist rental, the barrier of having to formalise a horizontal division or segregation to obtain individual registration numbers is removed. This facilitates the regularisation of accommodation units within the same property without incurring the costs and procedures of horizontal division, provided that state and regional regulatory requirements are met.

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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