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Structured Spanish short-term-rental regulatory and licensing dataset: a BOE-cited compliance knowledge graph (13 regulatory pillars + 20 definitions) validated weekly against BOE, AEAT, ATIB, Mossos, BOJA, BOC and BOCM; a per-autonomous-community regime comparison layer (VFT/HUT/ETV/VUT/VV/VT with registering authority, fine schedules and key statutes); an annual compliance deadline calendar (Modelo 210 quarters, IEET tourist-tax windows, Ventanilla Única registration windows, regional licence renewals); a booking-regime classifier producing STR / gray-zone (11-30 nights) / LAU-temporal outcomes; and effective-date history of Spanish and EU rental regulation since 2020. Operationally it also accumulates per-booking filing records (SES police filings under RD 933/2021) and generated LAU temporary-stay contracts.
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