Rental Digital Single Window and Supreme Court Rulings

What Royal Decree 1312/2024 created, what the Supreme Court annulled in 2026 and how to act prudently regarding the rental registry.

28 October 2026. 2 min read. Tourism

Royal Decree 1312/2024 of 23 December regulates the Single Rental Registry procedure and creates the Digital Single Window for Rentals. It was born to apply the European Regulation on the collection and sharing of short-term rental data, and its path has been bumpy in 2026. It is worth knowing the current state before acting.

What it aimed to do

The royal decree creates the Digital Single Window for Rentals and develops the single rental registry procedure, applying Regulation (EU) 2024/1028 of 11 April 2024. The European regulation aims to give authorities reliable data on short-term accommodation rentals and on the platforms that market them.

The rule defines the short-term rental service broadly. It includes the rental for a short period of one or several units, for tourist purposes or not, in exchange for payment, whether professional or not.

The annulments

The consolidated text of the Official State Gazette warns that article 1 is annulled insofar as it refers to the development of the single rental registry procedure. This follows the Supreme Court rulings of 19 May 2026 and 1 June 2026. Another ruling, of 21 May 2026, annuls the mentions of the Single Rental Registry procedure and of the registration number.

The royal decree has also been amended in June and July 2026, so its wording has changed within a few weeks.

What it means for owners

The practical consequence is uncertainty that calls for prudence. Do not assume that the state registration number is currently required in the original terms. But the regional tourism rules, which remain in force and require their own declarations and registers, must not be ignored either.

Practical guidelines

  • Check the current consolidated version before any filing.
  • Keep the regional registration of the home up to date.
  • Do not remove data that the platform requires from your listings without checking the rule.
  • Keep the documents of each step taken.
  • Ask for advice on any request from the authorities.

Short-term rental law changes quickly. An owner with several homes, or a management company, needs regular monitoring of the rules to avoid breaches and unnecessary filings.

This article is general information on Spanish law and not personalised advice. Contact us to discuss your case.

Carlos Babot, lawyer

Carlos Babot Horcajadas
Lawyer admitted in Málaga, no. 10.971. Partner at Babot Aranguren Abogados. More about the author.