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BOE-A-2026-12258 ·6 June 2026 ·Resolution Low impact
Tax

Properties with multiple units: only one tourist rental registration number allowed per unit or property (art. 9.5 RD 1312/2024)

The Directorate General of Legal Certainty and Public Faith confirms that, under Royal Decree 1312/2024, each unit may only have one registration number per category and lease type (art. 9.5). For properties containing multiple dwellings resulting from a division, the corresponding deed of segregation must be presented to obtain independent registration numbers. This resolution ratifies the competence of the Land Registrars in assigning these codes to ensure legal certainty (art. 322 Ley Hipotecaria).

Lifecycle

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

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