The Directorate General for Legal Certainty and Public Faith confirms that the assignment of the unique code for short-term leases by Land Registrars is subject to the principle of successive chain of title (Art. 20 of the Mortgage Law). In this instance, an appeal against the refusal to assign a code to an individual who is neither the registered owner of the property nor its legal representative has been dismissed. Obtaining this number is a mandatory requirement for offering properties on short-term rental platforms (Art. 9 of RD 1312/2024).
For owners of properties intended for short-term rental, any discrepancy between the applicant and the registered owner prevents the acquisition of the marketing code, thereby blocking the property's availability on online platforms. Applicants who are not owners must provide conclusive evidence of their status as representatives to comply with the civil and urban planning requirement checks that the Land Registry must perform (Art. 9 of RD 1312/2024).
The tax team reviews your specific situation.