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The Directorate General for Legal Certainty and Public Faith has suspended a negative ruling by a Madrid registrar who had denied the assignment of rental registration numbers for two apartments (properties 22.437 and 22.443). The registrar had required a planning licence or a responsible declaration from the Madrid City Council (pursuant to arts. 29 and Annex I of Madrid Ordinance 6/2022). However, it has been determined that since the properties have held an enabling title from the Community of Madrid since 2018 (Decree 79/2014), such a municipal licence is not required for this procedure.
For owners of tourist accommodation who already operate under enabling titles from the Community of Madrid, this resolution sets a precedent to prevent Land Registrars from blocking the assignment of rental registration numbers based solely on the absence of municipal activity licences. The risk of refusal by the registrar is mitigated if prior registration in the Tourism Business Register of the Community of Madrid (Decree 79/2014) is proven.
The tax team reviews your specific situation.
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