Published: July 22 , 2026
Summary
The Supreme Court (hereinafter, “SC”) has struck down the essential part of Royal Decree 1312/2024 (hereinafter, “RD 1312/2024”), the regulation that established the Single Rental Registration Number (hereinafter “NRUA”). This registration was mandatory for advertising any short-term or tourist rentals on digital platforms[1]. According to Judgment 620/2026, dated May 19 (hereinafter “STS 620/2026”), the State lacked constitutional authority to impose this registration nationwide, as it encroached upon matters that fall exclusively within the jurisdiction of the Autonomous Communities. STS 620/2026 upholds the Digital Single Window for Leases (VUDA) and the obligations to transmit data for statistical purposes.
I. Background and Grounds for Annulment
Regulation (EU) 2024/1028 of the European Parliament and of the Council of April 11, 2024, (hereinafter “Regulation (EU) 2024/108”) established a harmonized framework for the collection and exchange of data relating to short-term rental services, with the aim of providing public authorities with reliable information on this sector and thereby facilitating appropriate regulatory responses.
To comply with this European regulation, Royal Decree 1312/2024 established two mechanisms: the VUDA, designed to centralize data exchange with the competent authorities, and the NRUA, a registration procedure administered through the Real Estate Registry and the Registry of Movable Property. The latter required any owner wishing to offer a short-term rental—whether for tourism or seasonal purposes—to obtain this number in advance; without it, digital platforms could not publish the listing.
This new requirement quickly sparked controversy. The Valencian Regional Government filed an appeal, arguing that the autonomous communities already had fully operational tourism registries, and that the new national registry therefore constituted an unnecessary duplication of procedures. According to the Generalitat, this duplication was contrary to both the constitutional division of powers and EU Regulation 2024/1028 itself.
II. Supreme Court Decision
The Supreme Court upholds this position and rejects, one by one, the three grounds of jurisdiction that the State had invoked to justify the enactment of Royal Decree 1312/2024:
1. Organization of public records. The Court ruled that this jurisdiction does not apply to the regulation, because the NRUA did not function as a civil registry but rather as a genuine administrative authorization that conditioned the exercise of an economic activity, and that matter (housing and tourism) falls under the jurisdiction of the Autonomous Communities.[2]
2. Foundations and Coordination of Economic Activity. The Court acknowledges that the State could have established minimum standards or coordination measures, but finds that Royal Decree 1312/2024 regulated the procedure in such detail that it exceeded that scope, ultimately overlapping with the existing regional tourism registries.[3]
3. Basic Conditions for Equality. The Court finds no direct connection between the registry that was created and the essential content of the right to housing; therefore, it also dismisses this claim.[4]
However, the ruling does uphold the validity of the VUDA and the obligations to transmit data for statistical purposes—including its submission to the INE and Eurostat—on the grounds that, in this area, the State legitimately exercised its power of coordination without encroaching on the powers of the autonomous communities.[5]
III. What Changes for Property Owners and Managers
The immediate consequence of the ruling is that the requirement to obtain an NRUA in order to market a short-term rental (temporary or tourist) through digital platforms has been eliminated.
This does not mean that all obligations applicable to this type of lease have been eliminated. The Autonomous Communities continue to fully maintain their own tourism registries, licenses, and self-declaration systems, which have not been affected by this ruling. Therefore, owners and managers must continue to comply with the regional and local regulations applicable to their territory: registration in their Autonomous Community’s tourism registry, a municipal license where required, and any other requirements arising from regional regulations regarding housing or tourism. Likewise, the VUDA and the obligations to report data to the INE and Eurostat continue to operate normally, unaffected by the ruling.
IV. Conclusions and Recommendations
Supreme Court Ruling No. 620/2026 removes a layer of national regulations that had been superimposed on an already established regional system, without altering the set of sectoral, tax, and administrative obligations that—depending on each Autonomous Community and municipality—continue to apply to those engaged in short-term rentals.
In light of this ruling, we recommend that those who own or manage this type of rental property verify that their property has the corresponding regional and municipal license or registration, without assuming that the elimination of the NRUA exempts them from other administrative procedures. Likewise, it is advisable to remain attentive to possible future regulatory developments, given that the State retains the authority to coordinate information through the VUDA and could, if necessary, approve new regulations in line with the constitutional division of powers defined by this ruling.
If you need help or advice on the need to file the informative declaration on assets abroad, at Gentile Law we have a team of experts in the field ready to advise you.
This publication is for informational purposes only and should not be construed as legal advice.
Contact us:
Lucía Goy Mastromiechele
Founding Partner at Gentile Law
luciagoy@gentile.law
+34 626 118 451
Aranza Montero Guizar
Real Estate Legal Advisor at Gentile Law
aranzamontero@gentile.law
+34 604 510 566
Miguel Espinosa García
Corporate Associate at Gentile Law
+34 604 510 566
[1] For example, these platforms include Airbnb, Booking.com, Vrbo, and Spotahome.
[2] Article 149.1.8, Spanish Constitution.
[3] Article 149.1.13a, Spanish Constitution.
[4] Article 149.1.1(a) of the Spanish Constitution.
[5] Article 149.1.31, Spanish Constitution.