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BOE-A-2026-1639 ·23 January 2026 ·Resolution Low impact
Tax

Holiday rental companies: 7 days to rectify registration defects for new builds or lose registration number

The Directorate General for Legal Certainty and Public Faith has resolved an appeal regarding the suspension of a short-term rental registration number assignment. The Eivissa No. 2 Land Registrar suspended the process because the new building construction is not registered, requiring a prior declaration of said work in accordance with the Mortgage Law (Art. 20 L.H. and Art. 45 et seq. RD 1093/1997).

In 3 key points

  1. 7-working-day deadline to rectify defects in rental registration number applications (nota de calificación)
  2. Failure to rectify defects leads to the disabling of listings on rental platforms (art. 10 RD 1312/2024)
  3. Mandatory declaration of new residential construction to obtain a registration number (art. 20 L.H.)

How it affects those involved

For companies managing short-term rentals, the failure to register new construction in the Land Registry prevents obtaining a single registration number (Art. 10 RD 1312/2024). If the defect is not rectified within 7 working days, the Registrar will refuse the marginal note and report the situation to the Digital Single Window for Leases, forcing rental platforms to remove or disable published listings (Art. 10 RD 1312/2024).

Lifecycle

2026-01-23PublishedPublished 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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