The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a registrar's refusal to assign a short-term rental registration number to a property. The resolution establishes that, under Royal Decree 1312/2024 and Regulation (EU) 2024/1028, it cannot be required that a property be registered in the Land Registry to proceed with the registration of the rental service. The aim of the regulation is to ensure the collection of data on hosts and accommodation without imposing land registry title requirements not required by European regulation.
For owners and operators of holiday homes, this resolution clarifies that the lack of land registry entry for the property, or a discrepancy between the registered owner and the operator, must not prevent obtaining a short-term rental registration number (legal grounds). This reduces legal uncertainty in the processing of the Single Registry of Leases through the Land Registry. Registrars must adjust their assessment to avoid requiring land registry title as a sine qua non requirement for the registration of the service.
The tax team reviews your specific situation.