The Supreme Court annuls the single registry for tourist and seasonal rentals: what changes for owners

What the Supreme Court has decided

Since 1 July 2025, those offering a home for tourist or seasonal rental had to obtain a national single registry number. In its judgment 620/2026, of May this year, the Third Chamber of the Supreme Court partially upheld the appeal of the Generalitat Valenciana and annulled the provisions of Royal Decree 1312/2024 that regulated that procedure and the obligation to register in the Land Registry.

The reason is one of competence: the Court concludes that the State lacks competence to create that registry, which overlapped with the registries already managed by the autonomous communities. The ruling was published in the BOE on 8 June 2026.

What remains

• The Digital Single Window for Rentals and the data-transmission obligations of online platforms are not annulled.
• Regional registries and licences remain fully in force. In Andalusia, a tourist-use home is registered in the Andalusian Tourism Registry by means of a responsible declaration.
• The regime for homeowners’ associations does not change: to operate a tourist rental in a building under horizontal property, the approval of three fifths of the owners is required (art. 17.12 of the Horizontal Property Act) and the by-laws must be respected.

What changes for the owner

The national procedure disappears: it is no longer necessary to obtain the single registry number nor, with it, to file the annual information return based on article 10.4 of the Royal Decree, which has also been annulled. What platforms ask for from now on will depend on regional rules and their own conditions.

What to do now

1. Check that your home is registered in the Andalusian Tourism Registry and that your responsible declaration is in order.
2. Review the by-laws and resolutions of your homeowners’ association on tourist use.
3. Keep the documentation: proof of fees paid, decisions removing listings and communications with platforms.
4. Review your taxation: the annulment of the registry does not change the tax obligations of renting.
5. Consult us before claiming, to assess whether it is worthwhile and within what time.

In summary

The judgment simplifies the procedure, but it does not remove the substantive requirements: the regional licence or registration, the homeowners’ association and taxation remain the points that cause the most problems. If you have doubts about your tourist rental or want to assess a claim, we can analyse it with you.

Sources: Supreme Court judgment 620/2026; Royal Decree 1312/2024; Horizontal Property Act; legal analyses and specialist press consulted on 19 October 2026. This article is for information purposes and does not replace individual legal advice.