As of 2026, a new statutory reporting obligation applies to anyone renting out residential property on a short-term basis in Spain. The rules cover all forms of short-term rental that do not constitute the tenant’s permanent residence, regardless of whether the property is rented out privately or through digital platforms.
The obligation has been introduced through Order VAU/1560/2025, in accordance with Royal Decree 1312/2024 and applicable EU legislation.

What does this new obligation entail?

Owners or lessors of short-term rental properties must submit a mandatory annual information report to the competent registry. Reporting is done exclusively digitally, which requires you to have a certificado digital (digital signature).

The report is for informational purposes only and includes, among other things:

• An anonymized list of rentals (no tenant names)
• Purpose of the rental
• Individual information for each property or rental unit

Examples of short-term rentals:

• Holiday rentals
• Tourist rentals
• Temporary rentals for work-related reasons
• Rentals for study purposes
• Rentals for medical treatments or other temporary stays

Who is covered?

All short-term rentals that do not constitute the tenant’s permanent residence, regardless of whether they are advertised via digital platforms or not.

When should reporting take place?

Reporting must be done annually starting in February 2026 and refers to the previous calendar year. For rentals during 2025, the report must be submitted in February 2026.

Important things to consider

• If you have a tourist license, you must first apply for an NRA, then this form must be submitted annually.
• The registry may request additional documentation.
• All documentation must be retained.
• Incorrect use of the registration number may lead to its withdrawal or blocking.
• The amount of the mandatory deposit has not yet been determined. We will inform you as soon as the authorities announce this.
• If the deposit is not paid, the registration number will be blocked.

To ensure correct and timely submission, all documentation must be sent by February 22 to: [email protected]

Read more BOE.