Tourist accommodation and short-term rentals remain among the most closely scrutinised areas of the Spanish property market. In recent years, public authorities have increased control over this type of accommodation because of its impact on access to housing, neighbourhood coexistence, taxation and urban planning.
In this context, Royal Decree 1312/2024 introduced a national registration system for certain short-term rentals, together with the Digital Single Gateway for Rentals. However, the Spanish Supreme Court, in judgment no. 620/2026, has partially annulled that Royal Decree in relation to the national Single Register.
The practical point is important: the annulment of the national Single Register does not mean that tourist rentals have been deregulated. Regional, municipal, urban planning, tax and homeowners’ association requirements remain fully in force.
1. What Royal Decree 1312/2024 regulated
Royal Decree 1312/2024 sought to establish a national registration procedure for short-term accommodation mainly offered through digital platforms. Its purpose was to improve traceability, facilitate the exchange of information between authorities and adapt Spanish law to Regulation (EU) 2024/1028.
In practical terms, the system required a registration number to market certain accommodation units on platforms such as Airbnb, Booking or similar operators. This mainly affected tourist accommodation and other short-term rentals falling within the scope of the regulation.
2. What the Supreme Court has decided
The Supreme Court held that the State exceeded its powers by creating a national Single Register with broad and detailed rules that overlapped with existing regional registers.
As a result, the national registration procedure for short-term rentals has been annulled. However, the judgment does not remove the entire system created by the Royal Decree. The Digital Single Gateway and the mechanisms for data collection and exchange, particularly in relation to digital platforms, remain relevant.
In short: the national Single Register falls, but administrative control over these rentals does not disappear.
3. What this means for property owners
Following the judgment, this national Single Register cannot be required as a general and uniform condition for marketing short-term accommodation in Spain.
However, this does not allow owners to rent freely without complying with any obligations. Owners must still review regional regulations, municipal rules, urban planning compatibility, tax obligations and, where applicable, the rules of the homeowners’ association.
The key point is that regulation now depends mainly on the regional and municipal framework applicable to each property.
4. Regional and municipal rules: the essential point
In Spain, tourist accommodation is mainly regulated by the autonomous regions. Each region may require registration, a responsible declaration, a licence, technical requirements, insurance, complaint forms, external identification, time limits, inspections and sanctions.
Many municipalities have also approved ordinances or special plans restricting tourist use in certain areas, buildings or floors. A property may comply with regional rules and still be unviable from a municipal or urban planning perspective.
For that reason, before advertising a property on a digital platform, it is not enough to check whether a national register exists. The full legal situation of the property must be reviewed.
5. Homeowners’ associations: express authorisation for new tourist dwellings
Since the reform of the Spanish Horizontal Property Act, in force from 3 April 2025, the establishment of new tourist dwellings in buildings subject to the horizontal property regime requires express authorisation from the homeowners’ association.
This authorisation must be approved by a qualified majority of three fifths of all owners who, in turn, represent three fifths of the participation quotas.
This significantly strengthens the role of homeowners’ associations. Before starting the activity, it is necessary to check whether the statutes prohibit or restrict tourist use, whether community resolutions exist and whether the association has expressly authorised the activity. Acting without this review may lead to disputes and even legal action to cease the activity.
6. Tourist rental and seasonal rental are not the same
It is also important to distinguish tourist rental from seasonal rental. Tourist rental is usually linked to short stays, holiday purposes, marketing through platforms and conditions typical of tourist accommodation.
Seasonal rental, by contrast, responds to a specific temporary need of the tenant, such as studies, work, medical treatment or professional relocation. It is not enough to call a contract “seasonal”: there must be a real, specific and documented temporary reason.
This distinction matters because some authorities are reviewing the use of seasonal leases when they are used to avoid tourist accommodation controls or permanent housing rules.
7. Recommended review before renting
Before using a property for tourist or short-term rental, we recommend reviewing: the type of rental intended; regional rules; municipal and urban planning regulations; whether a licence, responsible declaration or registration is required; the statutes and resolutions of the homeowners’ association; tax obligations; and the contractual terms with guests or tenants.
This preliminary review helps prevent fines, cease-and-desist orders, neighbourhood disputes, tax issues or future difficulties when selling the property.
Conclusion
Supreme Court judgment no. 620/2026 is relevant because it annuls the national Single Register provided for by Royal Decree 1312/2024. However, it should not be understood as a deregulation of tourist rentals.
The autonomous regions retain their powers, municipalities may impose urban planning restrictions, digital platforms remain subject to information obligations and homeowners’ associations now play an increasingly important role.
In short, the national Single Register has been annulled as designed by the Royal Decree, but the obligation to operate legally remains. At CPG Abogados, we advise property owners, investors and homeowners’ associations on tourist rentals, seasonal leases and real estate compliance.
