The rules for short-term rentals in Spain have changed during 2026.

Spain’s Supreme Court, Tribunal Supremo, has through several rulings annulled the national registration procedure for the Registro Único de Arrendamientos that was introduced through Royal Decree 1312/2024.

For property owners who rent out, or plan to rent out, a home in Spain, it is therefore important to distinguish between the state Registro Único de Arrendamientos and other rules that may still apply to the rental.

What was the Registro Único de Arrendamientos?

Royal Decree 1312/2024 was adopted in December 2024 and regulated, among other things, a national registration procedure for short-term rentals.

The system meant, among other things, that a home or other rental unit covered by the rules had to be registered through the Registro de la Propiedad or, in certain cases, the Registro de Bienes Muebles.

After registration, a specific registration number was to be obtained. The number was intended to be used when advertising short-term accommodation via digital rental platforms.

At the same time, the Ventanilla Única Digital de Arrendamientos was created, a national digital platform for the collection and exchange of data on short-term rentals.

The regulation was related to EU Regulation 2024/1028 on the collection and exchange of data regarding short-term rentals.

What has the Tribunal Supremo decided?

During 2026, the Tribunal Supremo has reviewed Royal Decree 1312/2024 in several cases.

In a ruling on May 19, 2026, the court partially granted the Generalitat Valenciana’s appeal and annulled central parts of the national registration system.

Further rulings with corresponding implications were announced on May 21, 2026, and June 1, 2026, among others.

In the consolidated version of Royal Decree 1312/2024, last updated in the BOE on July 18, 2026, it is now explicitly stated that several central provisions have been annulled.

Among other things, it states:

Article 5 – Obligaciones de las personas arrendadoras:
Annulled.

Article 8 – Registro único de arrendamientos:
Annulled.

Article 9 – Procedimiento de inscripción y solicitud de número de registro:
Annulled.

Article 10 – Verificación del número de registro:
Annulled.

Parts of other provisions referring to the Registro Único de Arrendamientos and the registration number have also been annulled.

The BOE also explicitly states that the annulment does not only cover the provisions marked separately, but also other provisions or references to the national Registro Único system in Royal Decree 1312/2024.

Do you still need to apply for the Registro Único de Arrendamientos?

Based on the Tribunal Supremo’s rulings and the consolidated version of Royal Decree 1312/2024 published in the BOE, the national registration procedure for the Registro Único de Arrendamientos according to this Royal Decree has been annulled.

This means that the obligation introduced by Royal Decree 1312/2024 to register the rental unit through the Registro de la Propiedad or Registro de Bienes Muebles to obtain the state registration number no longer applies under these provisions.

Property owners should therefore not confuse this former state registration number with other registration numbers, licenses, or permits that may be required under regional or local legislation.

Have all registration requirements for short-term rentals disappeared?

No.

The Tribunal Supremo’s rulings do not mean that all regulation of tourist or short-term rentals in Spain has ceased.

Short-term rentals are regulated at several different levels, and the rules can vary depending on, among other things:

• which autonomous region the property is located in,
• which municipality the property is located in,
• whether the rental is classified as a tourist rental or another type of short-term rental,
• how the property is used,
• rules within any homeowners’ association (comunidad de propietarios),
• and the property owner’s tax situation.

It is therefore important to distinguish between the national Registro Único de Arrendamientos under Royal Decree 1312/2024, which has been annulled, and other permit, registration, and reporting requirements that may follow from other legislation.

What applies in Andalusia, Marbella, and on the Costa del Sol?

For property owners in, for example, Marbella, Málaga, and the rest of Andalusia, regional and municipal rules may still be applicable.

Even after the Tribunal Supremo’s rulings, Royal Decree 1312/2024 states that the competent autonomous or local authority is responsible for the substantive regulation of tourist rentals.

This means that rules regarding, for example, tourist accommodation, registration in regional tourism registers, municipal restrictions or permits, and other requirements have not automatically disappeared because the state Registro Único de Arrendamientos has been annulled.

For properties in Andalusia, a separate assessment must therefore still be made of which regional and local rules apply to the property in question and the type of rental.

Does the Ventanilla Única Digital still exist?

Yes, Royal Decree 1312/2024 still contains provisions regarding the Ventanilla Única Digital de Arrendamientos.

The Tribunal Supremo’s rulings have primarily affected the national registration procedure and the obligation to obtain a registration number through the Registro de la Propiedad or Registro de Bienes Muebles.

It is therefore not correct to say that the entire Royal Decree 1312/2024 or the entire system linked to EU Regulation 2024/1028 has been repealed.

However, the central part of the Spanish system concerning the Registro Único de Arrendamientos and the state registration number has been annulled.

How is the taxation of rental income affected?

The Tribunal Supremo’s rulings on the Registro Único de Arrendamientos do not in themselves change the taxation of rental income.

Rental income from a property in Spain is still subject to Spanish declaration and taxation rules.

Which rules apply and how much any tax will be depends on, among other things:

• the owner’s tax residence,
• the type of rental activity being conducted,
• which costs and deductions can be considered,
• and the property owner’s overall tax situation.

For individuals who are tax residents in Sweden but own and rent out a property in Spain, the interaction between Swedish and Spanish taxation also needs to be considered.

I have already received a registration number – what happens now?

Anyone who has already applied for or obtained a registration number under the previous system should be aware that the registration procedure itself under Royal Decree 1312/2024 has been annulled.

However, this does not automatically mean that other registrations, tourist licenses, or administrative obligations for the property have disappeared.

It is therefore important to first determine what type of registration or number exists and which authority issued it.

A registration number under the state Registro Único de Arrendamientos is, for example, not the same thing as a regional registration of a tourist property.

What should property owners do now?

Anyone renting out or planning to rent out a home in Spain should check their situation based on the legislation in force today.

In particular, you should check:

• if the rental is covered by regional tourism rules,
• if registration or permits are required in the autonomous region,
• if the municipality has specific restrictions or requirements,
• if the homeowners’ association (comunidad de propietarios) affects the possibility of tourist rentals,
• and which declaration and tax rules apply.

Information published when Royal Decree 1312/2024 was introduced during 2024 and 2025 may still state that a state Registro Único number is mandatory. That information should therefore be assessed in light of the Tribunal Supremo’s rulings from 2026.

The regulatory framework for short-term rentals in Spain has changed rapidly in recent years, and the development continues.

Do you need help?

Global Accounting assists individuals and companies with matters within tax, law, accounting, and real estate transactions in Spain.

If you have a home in Marbella, the Costa del Sol, or any other part of Spain and are unsure which rules apply to your rental, you are welcome to contact us.

Global Accounting & Auditing SL
Accounting • Tax • Legal • Real Estate Transactions
Marbella & Stockholm
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The information above is general and should not be regarded as individual legal or tax advice.

You are welcome to contact us via email, telephone, or by visiting our office in central Marbella.

+34 952 82 82 52

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Sources: Boletín Oficial del Estado (BOE), Royal Decree 1312/2024, and the Tribunal Supremo’s rulings of May 19, May 21, and June 1, 2026.

https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-12300

https://www.boe.es/eli/es/rd/2024/12/23/1312

https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-13893

https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-15677