Skip to content
BOE-A-2026-12146 ·5 June 2026 ·Resolution Low impact
Tax

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

The Directorate General for Legal Certainty and Public Faith has analysed the refusal to grant a registration number for non-tourist short-term rentals due to the lack of a detailed description of the accommodation unit and the absence of a horizontal property regime (Art. 18 Mortgage Law). The ruling emphasises the importance of the principle of speciality, which requires the exact determination of the nature and extent of the right to be registered (Art. 9.2 Mortgage Law).

In 2 key points

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

How it affects those involved

For companies managing short-term rentals, the lack of a precise registry description or the absence of horizontal property in the building prevents the obtaining of a single registration number (Art. 18 Mortgage Law). Interested parties have a strict period of seven working days following notification to rectify defects, otherwise risking the suspension of the validity of the affected registration number (Art. 10 Royal Decree 1312/2024).

Lifecycle

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

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