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BOE-A-2026-11156 ·23 May 2026 ·Resolution Low impact
Tax

Properties with multiple dwellings: horizontal division not required to obtain tourist rental registration numbers

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. This resolution dismisses the negative assessment by the Toledo Registrar, who sought to suspend the assignment of three distinct numbers for a single property based on Royal Decree 1312/2024 (Art. 9.5). The ruling is supported by state regulations and Supreme Court 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 housing multiple tourist accommodation units, this facilitates obtaining the necessary registration numbers without the obligation to undergo segregation or horizontal division procedures (Supreme Court judgment 999/2024). This reduces costs and administrative complexity for the holiday rental sector. Land Registrars must apply this criterion when assigning registration codes in accordance with Royal Decree 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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