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BOE-A-2026-2798 ·6 February 2026 ·Resolution Low impact
Tax

Properties under construction: ineligible for short-term rental registration numbers

The Directorate General for Legal Certainty and Public Faith has confirmed that properties listed as "under construction" are incompatible with the equipment and furnishing requirements mandated for short-term rentals (Art. 4.b Royal Decree 1312/2024). The ruling ratifies that the state's Single Rental Registry does not supersede regional competencies or the material requirements for tourist licences. To be suitable for this use, the property must comply with Regulation (EU) 2024/1028.

In 2 key points

  1. Incompatibility of "under construction" properties with equipment and furnishing requirements for short-term rentals (art. 4.b Real Decreto 1312/2024)
  2. The state Single Registry does not encompass material regulations regarding regional competencies (Exposición de Motivos Real Decreto 1312/2024)

How it affects those involved

For owners of properties in the construction or development phase, the registrar's refusal prevents obtaining the registration number required to operate the property as a short-term rental until works are completed and mandatory equipment is provided (Art. 4.b RD 1312/2024). Additionally, owners must ensure that community statutes do not restrict property use to residential purposes, which could prohibit professional or tourist use (Master Property Statutes 46782).

Lifecycle

2026-02-06PublishedPublished 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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