Regulation (EU) 2024/1028 — Digital Single Window and obligations for short-term rental platforms

Regulation (EU) 2024/1028, applicable from 20 May 2026, establishes a harmonised European framework for the collection and sharing of data relating to short-term accommodation rental services offered through digital platforms.

Who it applies to

The regulation imposes obligations directly on digital short-term rental platforms (Airbnb, Booking.com, Vrbo and similar), not on property owners. Owners are affected indirectly: platforms may not publish a listing without a valid registration number.

What platforms must do

• Registration number verification: platforms must verify that each listing includes a valid registration number before publishing it (art. 7). Where no applicable registration procedure exists, the listing may be published without a number.
• Monthly data transmission: platforms must transmit monthly to the competent authorities, for each advertised unit: number of nights rented, number of guests per night, host country of residence, exact address, registration number and listing URL (art. 9). Platforms with fewer than 4,250 monthly listings may do so quarterly.
• Removal of irregular listings: if the competent authority notifies that a registration number is invalid or has been revoked, the platform must remove the listing within a maximum of 48 hours.

Relationship with RD 1312/2024 and the annulled NRA

Regulation (EU) 2024/1028 is directly applicable in all Member States without the need for transposition, unlike directives. Royal Decree 1312/2024 was not a "transposition" instrument for the Regulation, but a national implementing measure intended to create the national Unique Register procedure and the Digital Single Window, within the framework of State powers and in application of the Regulation's obligations.

Following the partial annulment of RD 1312/2024 by the Supreme Court judgments of May–June 2026 (particularly STS 620/2026), the national Unique Register procedure has ceased to have effect. However, Regulation (EU) 2024/1028 remains fully applicable, particularly its articles on platform obligations (monthly data transmission) and the no-duplication principle (art. 4.3).

In Andalusia, the valid enabling procedure under the Regulation is the regional tourism register (Andalusian Tourism Register), which generates the VUT/MA/XXXXX code. Platforms verify this code in compliance with Article 7 of the EU Regulation.

No-duplication principle (art. 4.3)

The EU Regulation expressly prohibits subjecting the same unit to more than one registration procedure. This principle was one of the grounds on which STS 620/2026 annulled the national NRA, which overlapped with the already existing regional register.

Impact for operators in Andalusia

For VUT owners and managers in Andalusia, Regulation (EU) 2024/1028 creates no direct additional obligations beyond those already in place. The only practical requirement arising from this regulation is to include the VUT/MA/XXXXX code on all listings published on digital platforms, so that platforms can verify it and transmit it to the authorities.