The Supreme Court has partially upheld the appeal lodged by the Valencian Regional Government against Royal Decree 1312/2024 of 23 December, which regulated the Single Register of Leases procedure and established the Single Digital Window for Leases for the collection and exchange of data relating to short-term accommodation rental services.
The ruling does not annul the entire Royal Decree. Its main effect is more specific: it declares null and void the provisions that imposed a single state registration procedure and the obligation to obtain a registration number through entry in the Land Registry or the Register of Movable Property in order to offer short-term accommodation on online platforms.
However, the provisions relating to the Single Digital Window, the data transmission obligations for online platforms, and the reporting of information for statistical purposes remain in force.
For owners and operators, the practical consequence is significant: the state number provided for in the Royal Decree is affected by the annulment, but this does not mean that all administrative obligations applicable to short-term rentals disappear. In particular, a distinction must be made between properties for tourist use and non-tourist temporary lettings.
1. What the Supreme Court has decided
The appeal essentially concerned whether the State had the power to adopt a national registration system applicable to short-term rentals offered through online platforms.
The Supreme Court starts from a key point: Regulation (EU) 2024/1028 harmonises certain aspects of the collection and exchange of data on short-term accommodation rental services, but does not require that the registration procedure must necessarily be state-level or unique at national level. The Regulation allows for registration procedures at national, regional or local level, provided that a single unit is not subject to more than one registration procedure.
On that basis, the judgment concludes that the State lacked the competence to establish a single national registration procedure linked to the Land Registry or the Register of Movable Property as a requirement for advertising short-term accommodation on online platforms.
The underlying reason is one of competence: the annulled procedure is not limited to ordering civil or commercial registrations, but operates as an administrative register enabling the advertising of properties intended for short-term rentals. Under the Spanish Constitution, this matter relates primarily to regional competences in the field of housing and, where applicable, tourism.
2. Which parts of the Royal Decree have been annulled
The judgment annuls the provisions of Royal Decree 1312/2024 relating to the single registration procedure for tenancies and the obligation to register with the Land Registry or the Register of Movable Property in order to obtain the number required to offer short-term accommodation rental services via online platforms.
The annulment affects the core of the state’s single registration system: the procedure, the registration and the obtaining of the state number as a requirement for advertising short-term accommodation on online platforms.
3. What remains in force
The judgment dismisses the appeal in all other respects. Therefore, the framework created by the Royal Decree does not disappear entirely.
In particular, the following remain in force:
- The regulation of the Single Digital Window for Rentals.
- The data transmission obligations on the part of online platforms.
- The transmission of information to national, regional and European bodies for statistical purposes.
- Provisions not connected to the annulled state single-register procedure.
This distinction is essential. The Supreme Court does not deny the need for mechanisms for coordination, information and data exchange regarding short-term rentals. What it rejects is that the State may impose, under the terms of the Royal Decree, a single national register that overlaps with regional competences and registers already in place in certain areas.
4. Current situation following the judgment
Following the ruling, a simplistic conclusion must be avoided. It cannot be stated that there is no longer any registration obligation for all short-term rentals. The correct approach is to distinguish according to the nature of the accommodation and the purpose of the tenancy.
4.1. Accommodation for tourist use
If the property is operated as tourist accommodation, the applicable regional and municipal tourism regulations must be followed. In Catalonia, this type of activity is traditionally linked to the relevant tourism licence or registration and the applicable identification number, commonly known as the HUT.
The Supreme Court’s ruling does not abolish these regional or local regulations. In fact, one of the arguments put forward in the ruling is precisely that regional tourism registers already existed and that the State could not simply impose a new, single national procedure on top of them.
4.2. Non-tourist short-term rentals
The case of non-tourist temporary rentals is different: for example, seasonal contracts for study, work, medical treatment, business travel or other temporary needs that do not constitute a habitual residence, but which are not tourist accommodation either.
For this category, and based on the information currently available, there is no specific regional number in Catalonia equivalent to the HUT that must be obtained in order to publish the advertisement online. Nor would the state number from the Single Register, which has been annulled under the terms of Royal Decree 1312/2024, be required following the ruling.
5. What should be done with pending applications for the state number?
For pending applications for the state number provided for by Royal Decree 1312/2024, our general recommendation is not to automatically proceed with the process without first reviewing its current usefulness and necessity.
The ruling specifically annuls the single register procedure and the obligation to obtain that state number as a condition for offering short-term accommodation on online platforms. Therefore, in principle, if the sole purpose of the application was to comply with that now-annulled state regime, there would be grounds to:
- request information from the Registry or the Administration regarding the status of the application;
- consider withdrawing the application if it no longer serves any practical purpose;
- avoid further payments or unnecessary actions;
- retain all documentation generated to date;
- check whether the specific platform will continue to require any data whilst it adapts its systems.
However, each case should be analysed individually. There may be applications at different stages, payments already made, numbers already assigned or pending administrative communications. The strategy may vary depending on whether the number was applied for, granted, used in advertisements or required by a specific platform.
In practical terms, for new applications, and unless subsequent administrative instructions clarify the transitional regime, it does not seem advisable to initiate or continue procedures aimed exclusively at obtaining the cancelled state number.
6. Can the costs incurred in obtaining the number be claimed?
This is one of the issues that is likely to give rise to the most litigation.
In our opinion, a claim may be considered, particularly regarding direct, necessary and documented expenses incurred to obtain the state number now affected by the annulment. However, this is not an automatic claim, and the costs involved will not justify the application except in cases involving large numbers of registrations requested.
The general regime governing the Administration’s financial liability is set out in Law 40/2015 on the Legal Regime of the Public Sector. In accordance with Articles 32 et seq., for there to be a right to compensation, the following requirements, amongst others, must be met:
- actual damage;
- damage that can be assessed in monetary terms;
- individualised damage;
- a causal link with the administrative action;
- absence of a legal duty to bear the damage.
Furthermore, Law 40/2015 itself states that the administrative or judicial annulment of a provision does not in itself confer the right to compensation. Therefore, it will not suffice to invoke the judgment : it will be necessary to prove the expenditure and its direct connection to the annulled procedure.
The following may be assessed, on a case-by-case basis, as recoverable expenses:
- registration fees or costs paid;
- administrative fees or payments, if any;
- agency or processing fees directly linked to obtaining the number;
- documentation costs necessary to complete the application.
It would be more difficult to claim indirect costs, such as internal time, loss of opportunity, loss of profit or commercial losses arising from delays, unless there is solid and specific evidence.
Time limit: generally speaking, an action for financial liability must be brought within one year. In this case, the starting point must be carefully analysed, but as a matter of prudence it is advisable to calculate it from the date of official publication or from the date the judgment takes effect against the parties concerned, without allowing the time limit to lapse.
7. Practical conclusions
The Supreme Court’s judgment significantly alters the framework established by Royal Decree 1312/2024, but does not remove all obligations relating to short-term rentals.
The main conclusions are as follows:
- The single state register is repealed in relation to the procedure and the obligation to obtain a number through registration in the Land Registry or the Register of Movable Property.
- The Digital One-Stop Shop and the data transmission obligations remain in place, so the framework for information exchange with platforms and public authorities does not disappear.
- In Catalonia, a distinction must be made between tourist accommodation and non-tourist short-term rentals. Tourist accommodation may continue to be subject to the relevant tourism regulations, including the HUT number where applicable.
- For non-tourist temporary rentals in Catalonia, there is currently no specific regional number equivalent to the HUT for publishing the advertisement online. Therefore, platforms should not require it for publication.
- Ongoing applications for the national number must be reviewed on a case-by-case basis. In principle, it does not seem advisable to continue with procedures aimed exclusively at obtaining a national number whose regulatory basis has been annulled.
- Expenses already incurred could be claimed, but not automatically. It will be necessary to prove the expense, its direct link to the annulled procedure, and the absence of a legal obligation to bear it.
- In our opinion, sooner rather than later, the Government of Catalonia will create its own Register; either by utilising the existing one (Land Registrars) or by creating a new one from scratch. The latter seems more likely, for economic reasons and because of the control mechanism it will entail.
