BOE-A-2026-3178 ·11 February 2026 ·Resolution Low impact
Tax

Owners of holiday rental properties: mandatory declaration of new works to obtain registration number

The Directorate General for Legal Certainty and Public Faith has confirmed that declaring new works on a property is mandatory to obtain a short-term rental registration number (Art. 20 LH). This procedure ensures that Land Registrars can verify urban planning, administrative, and civil requirements before allowing listings on rental platforms (Art. 2.f RD 1312/2024). Without this unique number, the property cannot be advertised on short-term rental platforms.

In 3 key points

  1. 7 working day deadline to rectify defects in the registration number application, Art. 10 RD 1312/2024 (art. 10 RD 1312/2024)
  2. Obligation to declare and justify new works in accordance with Arts. 45 et seq. of RD 1093/1997 and Art. 202 LH (art. 20 L.H.)
  3. Removal of platform listings if defects are not rectified or are irremediable, Art. 10 RD 1312/2024 (art. 10 RD 1312/2024)

How it affects those involved

For owners of holiday rental properties, failure to describe and justify new works on the property prevents the issuance of a unique registration number (Art. 20 LH). If defects are not rectified within 7 working days of notification, the Registrar will refuse the marginal note and report the situation to the Digital Single Window for Leases, resulting in the removal of listings from all platforms (Art. 10 RD 1312/2024).

Lifecycle

2026-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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