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BOE-A-2026-12259 ·6 June 2026 ·Resolution Low impact
Tax

Properties with multiple dwellings: only one tourist rental registration number per unit or estate allowed (Art. 9.5 RD 1312/2024)

The Directorate General for Legal Certainty and Public Faith confirms that, under Royal Decree 1312/2024, each unit may only be associated with a single registration number per category and lease type (Art. 9.5). For estates containing several dwellings resulting from a division, the corresponding deed of segregation must be submitted to obtain independent registration numbers (legal grounds). This resolution ratifies the authority of Land Registrars in assigning these codes to ensure compliance with urban planning and civil requirements.

In 2 key points

  1. Each unit may only have one registration number intended for short-term tourist rentals (Art. 9.5 RD 1312/2024) (art. 9.5)
  2. A deed of segregation is required to request different registration numbers for divided estates (fundamentos de derecho)

How it affects those involved

For owners of estates with multiple dwellings or accommodation units, it is not possible to obtain two tourist rental registration numbers for the same estate without proving the legal segregation of the units (Art. 9.5 RD 1312/2024). Failure to complete formal segregation prevents the assignment of independent codes, limiting the ability to operate each dwelling as a separate tourist unit. Owners must ensure that the registered description of the estate matches the reality of the accommodation units to avoid delays in the assignment of registration numbers.

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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