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BOE-A-2026-4178 ·23 February 2026 ·Resolution Low impact
Tax

Short-term rental registration applicants: must apply to the Land Registry where the property is located

The Directorate General for Legal Certainty and Public Faith confirms that Registrars must not record the submission of short-term rental registration number applications if the property does not belong to their mortgage district (Art. 420.2 Mortgage Regulations). The procedure must be processed exclusively before the competent Land Registry where the property is registered (Art. 2.f Royal Decree 1312/2024).

In 3 key points

  1. Denial of entry if the property is located in another mortgage district, Art. 420.2 Mortgage Regulations (art. 420.2 Reglamento Hipotecario)
  2. Obligation to process through the Land Registry where the property is registered, Art. 2.f RD 1312/2024 (art. 2.f RD 1312/2024)
  3. Two-month period to appeal judicially before the Civil Court, Arts. 325 and 328 Mortgage Law (arts. 325 y 328 Ley Hipotecaria)

How it affects those involved

For individuals or companies managing short-term rentals, the application for a registration number must be submitted solely to the Land Registry with territorial jurisdiction over the property (Art. 2.f RD 1312/2024). Submitting the application to an incompetent registry will result in the denial of the submission entry (Art. 420.2 Mortgage Regulations), delaying the acquisition of the registration number required for the activity.

Lifecycle

2026-02-23PublishedPublished 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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