Royal Decree 1312/2024 had introduced a national procedure for obtaining a registration number that would allow short-term accommodation to be offered through online platforms. Depending on the property, the number was to be processed through the Land Registry or the Movable Property Registry. Supreme Court judgments dated 19 and 21 May and 1 June 2026 annulled the provisions establishing that procedure and the related registration requirement.

The scope of those judgments must be understood carefully. The Supreme Court did not abolish the regulation of tourist accommodation or remove the powers of Spain’s autonomous communities and municipalities. A property intended for tourist use may therefore remain subject to responsible declarations, authorisations, tourism registers, planning restrictions, area-specific limitations or other conditions imposed by regional and local legislation. In places such as Mallorca, Ibiza or Marbella, the feasibility of the activity continues to depend largely on the relevant regional and municipal rules.

The Spanish Horizontal Property Act is also particularly important. Since 3 April 2025, an owner wishing to start a tourist accommodation activity falling within Article 5(e) of the Urban Leases Act in a property governed by the horizontal property regime must first obtain the express approval of the homeowners’ association. The resolution requires the favourable vote of three-fifths of all owners who, in turn, represent three-fifths of the participation quotas. Transitional rules apply to owners who were already lawfully carrying out the activity before that date and must be assessed on a case-by-case basis.

This framework is complemented by Regulation (EU) 2024/1028, applicable since 20 May 2026. Its purpose is to improve transparency and the exchange of data concerning short-term accommodation rental services offered through online platforms. The Regulation does not replace existing licences, authorisations or territorial requirements. Instead, it establishes common rules for registration procedures that may exist at national, regional or local level and for the transmission of certain data by platforms to the competent authorities.

Before advertising a property on a platform, owners should therefore verify its planning status, the applicable tourism rules, the statutes and resolutions of the homeowners’ association, municipal requirements and any registration procedure that remains in force. Following the 2026 judgments, the national system is less uniform, but operating a short-term rental is not necessarily simpler.

An early legal review can help identify these variables before commitments are made, investments are completed or a property is marketed. Considering the administrative, planning and community aspects together provides a clearer basis for decision-making, particularly in areas where rules differ from one municipality to another and where a seemingly minor formal requirement can determine whether the intended activity is legally viable in practice before any commercial decision is taken.