The Directorate General for Legal Certainty and Public Faith has analysed an appeal against a Land Registrar's refusal to assign a short-term tourist rental registration number (NRA). The suspension of the assignment is based on the failure to prove registration in the General Tourist Registry of the Canary Islands and non-compliance with municipal planning requirements (Art. 9 Royal Decree 1312/2024). Furthermore, it notes a breach of the principle of successive chain of title if the building is not previously registered in the Land Registry (Arts. 18 and 19 of the Mortgage Law).
For owners of tourist accommodation, obtaining a single registration number is conditional not only on regional tourist regulations but also on strict compliance with municipal planning laws and the accurate land registry description of the building (Art. 18 Mortgage Law). The absence of prior registration of the building, or discrepancies between the physical reality and the registry description (e.g., plot vs. building), prevents the assignment of the registration number required for commercial exploitation (Art. 9 Royal Decree 1312/2024).
The tax team reviews your specific situation.