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BOE-A-2026-1721 ·24 January 2026 ·Resolution Low impact
Tax

Madrid short-term rental owners: municipal licence required to obtain registration number

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal regarding the mandatory requirement to provide a municipal tourist use licence to be assigned a short-term rental registration number (Art. 9.2.a RD 1312/2024). The dispute focused on whether registration in the Community of Madrid's Registry of Tourist Enterprises is sufficient or if the requirement for a municipal licence must prevail. The resolution examines the application of Royal Decree 1312/2024 within the framework of regional and local regulations.

In 2 key points

  1. The application for a registration number must include the document proving the enabling title (licence or authorisation) in accordance with local or regional regulations (Art. 9.2.a RD 1312/2024). (art. 9.2.a)
  2. Proof of the enabling title for the intended use must be provided according to the applicable regulations (Art. 9.2.a RD 1312/2024). (art. 9.2.a)

How it affects those involved

For owners of properties intended for short-term rental in Madrid, prior registration in the Community of Madrid Registry does not exempt them from the obligation to present a municipal tourist use licence to obtain a registration marketing code (Art. 9.2.a RD 1312/2024). This implies a risk of suspension in the assignment of registration numbers if the corresponding municipal authorisation is not held, regardless of how long the regional registration has been in place.

Lifecycle

2026-01-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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