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BOE-A-2026-1718 ·24 January 2026 ·Resolution Low impact
Tax

Short-term rental owners: prior registration in the Andalusian Tourism Registry required to obtain a unique registration number

The General Directorate of Legal Certainty and Public Faith confirms that to assign a unique registration number for short-term tourist rentals, proof of registration in the Andalusian Tourism Registry is mandatory (Legal Grounds I). This measure aims to ensure that accommodations comply with required administrative, urban, and civil requirements (Regulation (EU) 2024/1028). Without this number, the property cannot be offered on short-term rental platforms.

In 2 key points

  1. Registration in the Andalusian Tourism Registry is required to be assigned a single registration number (fundamentos de derecho I)
  2. Without a single registration number, the property cannot be listed on short-term rental online platforms (Reglamento (UE) 2024/1028)

How it affects those involved

For owners and managers of tourist rentals, obtaining the single registration number is conditional upon prior compliance with Andalusian regional regulations (Decree 114/2023). Without a resolution from the Junta de Andalucía certifying such registration, the Land Registrar cannot provide a positive assessment. Failure to meet rectification deadlines set by the Registry may lead to the revocation of provisional codes.

Lifecycle

2026-01-24PublishedPublished 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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