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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 overturns the Land Registrar's negative assessment, which had required segregation deeds based on a restrictive interpretation of Royal Decree 1312/2024 (Art. 9.5). The decision is supported by state and regional regulations, as well as Supreme Court ruling 999/2024.
The tax team reviews your specific situation.
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