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BOE-A-2026-4739 ·28 February 2026 ·Resolution Low impact
Tax

Holiday rental companies: 7 days to rectify missing new build registration or risk platform deactivation

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal regarding the suspension of a short-term rental registration number assignment. The Land Registrar of Eivissa No. 2 suspended the process because the new building construction is not registered, requiring a prior declaration of said work (Art. 20 LH). Failure to rectify this will result in the denial of the marginal note and notification to the Digital Single Window for Leases to remove advertisements from platforms (Art. 10 RD 1312/2024).

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. Failure to rectify will lead to the removal or deactivation of listings on rental platforms. (art. 10 RD 1312/2024)
  3. A prior declaration of the new building construction is mandatory for the assignment of the registration number, Art. 20 LH. (art. 20 L.H.)

How it affects those involved

For short-term rental management companies (such as Ibiza Puig Gros, SL), the lack of registration for new construction prevents obtaining the single registration number required to operate legally. Affected parties have 7 working days to rectify defects in the description of the work (Art. 10 RD 1312/2024). Failure to do so risks the immediate deactivation of their listings on all rental platforms following an order from the Digital Single Window for Leases.

Lifecycle

2026-02-28PublishedPublished 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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