Spanish Supreme Court annuls the Single Register o […] Spanish Supreme Court annuls the Single Register of Short-Term Rental Agreements (NRUA) procedure: one fewer requirement […]
Category: Real Estate Law
Less than one year after the Single Register of Short-Term Rental Agreements procedure took full effect, established under Royal Decree 1312/2024 of 23 December, the Supreme Court, in Judgment 620/2026 of 19 May 2026, has annulled the Single Register of Short-Term Rental Agreements. This ruling is of particular significance for owners of tourist apartments, managers […]
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Does the Rental Registration Number (NRU) block sh […] Does the Rental Registration Number (NRU) block short-term tourist rentals? Legal key points
The introduction of the Rental Registration Number (NRU) has brought a new layer of control to the short-term tourist rental market and to non-tourist short-term lets. Conceived as a tool for oversight and transparency, its purpose is clear: to ensure the proper identification of properties and to strengthen control over their use, particularly on digital […]
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Hotel contracts: management agreement, lease agree […] Hotel contracts: management agreement, lease agreement and hotel franchise agreement
Hotel contracts acquire special relevance in a context in which tourism in Spain is one of the most profitable sectors with the greatest economic projection, particularly foreign tourism. According to the Ministry of Industry and Tourism, expenditure by international tourists exceeded 105 billion euros up to September 2025, 7% more than in the same period […]
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Cryptocurrencies and transfer tax (ITP): a new fro […] Cryptocurrencies and transfer tax (ITP): a new front in Spanish taxation
The interpretation of the Directorate-General for Taxation (DGT) Cryptocurrencies and ITP have become a central debate in the Spanish tax system. The expansion of crypto-assets has tested the limits of tax and legal frameworks. In Spain, the DGT — according to binding consultation V0935-25 — is consolidating an interpretation that directly affects the use of […]
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Main vehicles for real estate investment in Spain Main vehicles for real estate investment in Spain
Real estate investment in Spain has experienced remarkable growth in recent years, making it an attractive focus for both domestic and international investors. Larger cities, such as Madrid and Barcelona, remain the focus of attention, but other less traditional regions, such as Alicante, Málaga and Bilbao, are seeing a significant increase in interest and investment. […]
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How has the new Housing Law affected the eviction […] How has the new Housing Law affected the eviction procedure for large tenants?
Law 12/2023 of 24 May on the right to housing, which entered into force on 26 May 2023, established a series of measures to protect the constitutional right to housing, which materialised in the amendment of article 439.6 of the Civil Procedure Law, through the addition of paragraphs 6 and 7. These regulate the admission […]
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REIT as a problem-solving tool in family businesse […] REIT as a problem-solving tool in family businesses: tax advantages and legal regime
One of the common grounds for disputes within the family businesses, especially when it comes to the second or third generation, is the distinction between partners who participate in the management or activity of the company, and partners who do not. It is normal that, either because of capacity or quantity, not everyone can obtain […]
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Types of hotel management contracts: leasing and m […] Types of hotel management contracts: leasing and management
What types of contracts exist for hotel operations? In this post we will focus on the characteristics of the two most common hotel management models: the lease or rental contract and the hotel management contract. In fact, according to a recent publication by Hosteltur, three out of four hotel establishment operations are regulated by one […]
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The Rebus Sic Stantibus clause and rent reduction. […] The Rebus Sic Stantibus clause and rent reduction.
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The crisis due to Covid-19 has generated a very important economic problem derived from the drop in turnover, clientele loss, capacity limitations, commercial establishments opening and closure hours’ limitation. Many of the establishments are not owned by the activity holder, they are rented with different contract’s term duration and with an established rent in a […]
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What value does a real estate Due Diligence bring […] What value does a real estate Due Diligence bring to the investor?
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Due diligence is a verification process of possible contingencies and risks of a certain asset or company in operation. Is an essential precaution to avoid the frustration of the investor’s acquisition profitability expectations. In addition, as we know from self-experience at Devesa & Calvo Abogados, sometimes it is the seller himself who previously commissions professionals […]
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