BOE-A-2026-12145 ·5 June 2026 ·Resolution Low impact
Tax

Short-term rental companies: 7-day deadline to rectify defects in single registration number applications

The Directorate General for Legal Certainty and Public Faith addresses the impossibility of assigning a short-term rental registration number when the accommodation unit is not sufficiently identified in the Land Registry. In such cases, the failure to establish a Horizontal Property Regime and the lack of a detailed description of the dwellings prevent compliance with the principle of registry speciality (Art. 18 of the Mortgage Law and Art. 10 of RD 1312/2024). The resolution emphasises that the registry description must match the unit subject to the application.

In 2 key points

  1. 7-working-day deadline to rectify defects following notification from the registrar, Art. 10 RD 1312/2024 (art. 10 del Real Decreto 1312/2024)
  2. Obligation to respect the principle of speciality and the exact determination of the nature of the right, Art. 9.2 Mortgage Law (artículos 9.2. de la Ley Hipotecaria)

How it affects those involved

For companies managing short-term rentals (such as Tracedat, SL), the lack of a precise description of the property in the Land Registry blocks the acquisition of the single registration number required for the activity (Art. 10 RD 1312/2024). Interested parties have a critical deadline of only 7 working days following notification to rectify defects, otherwise risking the suspension of the validity of the affected registration number (Art. 10 RD 1312/2024).

Lifecycle

2026-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact