The Directorate General for Legal Certainty and Public Faith confirms that assigning the single registration number for short-term rentals is the responsibility of Land Registries (Art. 6, 10 and 15 of Regulation (EU) 2024/1028). To obtain this number, the Registrar may require a prior declaration of the property's new construction, describing and justifying it in accordance with the Mortgage Law (Art. 20 L.H. and Art. 45 et seq. of RD 1093/1997). Without this number, the property cannot be offered on online rental platforms.
For owners or managers of short-term rental properties, failure to ensure the property's registry compliance (such as the lack of a new construction declaration) prevents obtaining the single registration number, thereby blocking its commercialisation on digital platforms (Art. 10 RD 1312/2024). In the event of remediable defects, a period of 7 working days is provided to avoid the refusal of the marginal note and the subsequent disabling of advertisements on platforms (Art. 10 RD 1312/2024).
The tax team reviews your specific situation.