Key data
| Regulation | Ruling of May 21, 2026, Third Chamber of the Supreme Court, on RD 1312/2024, of December 23 |
|---|---|
| Publication | June 26, 2026 |
| Entry into force | June 26, 2026 |
| Affected parties | Owners of tourist apartments, vacation rental platforms and General State Administration |
| Category | Real Estate |
| Year | 2026 |
| Annulled articles | Arts. 2 (sections f and i), 5, 6, 8, 9, 10 and 12.b); partially arts. 1, 2.j) and 6 |
| Costs | No costs imposed on any of the parties |
Owners of tourist apartments and vacation rental platforms operating in Spain had a pending bureaucratic obligation of significance: to register in the Unique Rental Registry and share data through the Single Digital Window for Rentals. That obligation no longer has legal support.
The Third Chamber of the Supreme Court, in a ruling of May 21, 2026, partially upheld the appeal filed by the Associació d'Apartaments Turístics de Barcelona (Apartur) and the Associació Turística d'Apartaments de Girona (ATA) against the Royal Decree 1312/2024, of December 23. The result: the articles regulating the registration procedure and data exchange have been declared null.
What does this ruling establish?
RD 1312/2024 created the Unique Rental Registry and the Single Digital Window for Rentals, with the objective of centralizing data on short-term accommodations in Spain. The Supreme Court ruling strikes down the articles that gave operational content to that system.
The articles declared null in their entirety:
| Annulled article | Affected content |
|---|---|
| Art. 2, sections f and i | Key definitions of the registration procedure |
| Art. 5 | Procedure for registration in the Unique Registry |
| Art. 6 | Registry operation and registration number |
| Art. 8 | Data exchange obligations |
| Art. 9 | Single Digital Window mechanisms |
| Art. 10 | Operational management of the data system |
| Art. 12.b) | Regime of obligations associated with the registry |
The articles declared partially null:
- Art. 1: regarding references to the registry
- Art. 2.j): regarding the registration number
- Art. 6: regarding references to the registry and registration number
The Single Digital Window for Rentals is affected in its most operational aspects. In practice, the centralized registration system loses its legal basis.
Economic and operational impact
The annulment has direct consequences on compliance costs for owners and platforms:
- Elimination of the registration obligation in the Unique Rental Registry: property owners do not have to process registration in the centralized system.
- No obligation to exchange data through the Single Digital Window for Rentals: vacation rental platforms are not obligated to report operational data under this Royal Decree.
- Reduction of administrative burden for sector operators until the Government adapts the regulation.
- Regulatory uncertainty: the Government will have to approve new regulation that remedies the legal defects detected by the Supreme Court. Until then, the sector operates without that framework.
No costs have been imposed on any of the parties, which means that Apartur and ATA do not recover legal expenses, but neither do they assume them against the State.
Who does it affect?
- Owners of tourist apartments operating short-term rentals in Spain: left without the obligation to register in the centralized registry.
- Vacation rental platforms (such as those that intermediate in short-term accommodation rentals): no obligation to exchange data under this Royal Decree.
- Managers and administrators of tourist apartments managing multiple properties: reduction of administrative procedures.
- General State Administration: will have to redesign the regulatory framework of the registry to adapt it to the Supreme Court's criteria.
- Sector associations: Apartur and ATA, promoters of the appeal, see their challenge partially upheld.
Practical example
A property owner with three tourist apartments in Barcelona who was preparing documentation to register in the Unique Rental Registry—in compliance with RD 1312/2024—can stop that process. The articles that obligated registration (arts. 5, 6 and 8, among others) have been declared null by the Supreme Court with effects from June 26, 2026.
Similarly, a digital platform that intermediated in the rental of those apartments and had initiated technical developments to connect to the Single Digital Window for Rentals can suspend that integration: articles 9 and 10, which regulated that data exchange obligation, no longer have legal validity.
However: both must remain alert to the new regulation that the Government will have to approve to replace the annulled framework.
What should companies do now?
- Halt registration procedures in the Unique Rental Registry if they were underway: the articles supporting them have been annulled and no current legal obligation exists.
- Suspend technical developments for integration with the Single Digital Window for Rentals: articles 9 and 10 that required them are null.
- Review with legal counsel whether other registration obligations exist at the regional or municipal level that remain in force, since the ruling only affects the state registry of RD 1312/2024.
- Monitor the new regulation that the Government will have to approve to replace the annulled framework: the sector will have obligations again when the replacement regulation is published.
- Document the current situation: keep evidence that non-registration is due to the nullity declared by the Supreme Court, in case there are administrative requirements during the transition period.
Frequently asked questions
Do I have to register in the Unique Rental Registry after the Supreme Court ruling?
No. The ruling of May 21, 2026 declares null articles 5, 6, 8, 9, 10 and 12.b) of RD 1312/2024, which were those regulating the registration obligation and the registry procedure. As of June 26, 2026, that obligation has no legal basis. You should be alert to the new regulation that the Government approves to replace the annulled framework.
What articles of RD 1312/2024 have been annulled exactly?
The Supreme Court declares null in their entirety articles 2 (sections f and i), 5, 6, 8, 9, 10 and 12.b). Additionally, articles 1, 2.j) and 6 are partially annulled regarding references to the registry and registration number.
Are vacation rental platforms still obligated to share data with the Single Digital Window?
No, under RD 1312/2024. Articles 9 and 10, which regulated the data exchange mechanisms of the Single Digital Window for Rentals, have been declared null. The Window is affected in its most operational aspects.
Who filed the appeal and what have they achieved?
The appeal was filed by the Associació d'Apartaments Turístics de Barcelona (Apartur) and the Associació Turística d'Apartaments de Girona (ATA). The Supreme Court partially upheld their appeal, declaring null the articles that formed the core of the registration procedure. No costs were imposed on any of the parties.
Is regional or municipal registration of tourist apartments still mandatory?
The ruling only affects the Unique Rental Registry of state scope created by RD 1312/2024. Regional and municipal registries of tourist apartments have their own legal basis and are not affected by this resolution. Consult with a legal advisor the obligations in force in your autonomous community.
Official source
Consult complete regulation in official source
Notice: This article is merely informative in nature and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-13893