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BOE-A-2026-4604 ·27 February 2026 ·Resolution Low impact
Tax

Owners of tourist accommodation: single registration number assignment requires compliance with civil and community requirements

The Directorate General for Legal Certainty and Public Faith analyses the competence of Land Registrars regarding the assignment of short-term rental registration numbers, in accordance with Regulation (EU) 2024/1028. In this specific case, it confirms the necessity of obtaining express authorisation from the community of owners if the tourist registration occurs after 3 April 2025, pursuant to section 12 of Article 17 of the Horizontal Property Act (Art. 17.12 LPH).

In 2 key points

  1. The assignment of a single registration number is necessary to offer properties on short-term rental platforms (art. 6, 10 y 15 del Reglamento (UE) 2024/1028)
  2. Registrations after 3 April 2025 require express authorisation from the community of owners (art. 17.12 LPH)

How it affects those involved

For owners of properties intended for short-term rental, obtaining the single registration number (essential for listing on online platforms) is subject to exhaustive scrutiny of urban planning, administrative, and civil requirements. If the tourist registration takes place after 3 April 2025, the owner must prove authorisation from the community of owners (Art. 17.12 LPH). Failure to meet these requirements prevents the assignment of the number, thereby blocking the commercialisation of the property on digital platforms.

Lifecycle

2026-02-27PublishedPublished 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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