BOE-A-2026-12147 ·5 June 2026 ·Resolution Low impact
Tax

Short-term rental companies: lack of detailed land registry description prevents assignment of unique registration number

The Directorate General for Legal Certainty and Public Faith has confirmed the suspension of the assignment of a non-tourist short-term rental registration number due to non-compliance with the principle of speciality (Art. 18 of the Mortgage Law). The property in question lacked a detailed description of the individual dwellings it comprises and was not constituted under the Horizontal Property Regime, preventing the exact determination of the accommodation unit (Art. 9.2 of the Mortgage Law).

In 2 key points

  1. A 7-working-day period to rectify defects following notification of the assessment (Art. 10 of Royal Decree 1312/2024). (art. 10 Real Decreto 1312/2024)
  2. The obligation to respect the principle of speciality for the exact determination of the right (Art. 9.2 of the Mortgage Law). (art. 9.2 Ley Hipotecaria)

How it affects those involved

For companies managing short-term rentals, the absence of a precise land registry description for housing units blocks the acquisition of the mandatory registration number (Art. 10 of Royal Decree 1312/2024). This requires owners to ensure that the description of the property in the Land Registry matches exactly with the unit intended for registration to avoid a negative assessment of the application.

Lifecycle

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

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