Lorraine Williamson
Spain is tightening oversight of short-term lets with a new rule that many owners won’t see coming until it’s too late: an annual NRUA filing to keep your tourist rental registration active.
From 2026, anyone with an active NRUA (Spain’s single registration number for short-term rentals) must submit a yearly information return. Fail to file within the deadline and you could face sanctions — including the withdrawal of the number that allows you to advertise legally. (Legal basis: BOE)
The first deadline is 2 March 2026
The first submission window runs from 1 February to 2 March 2026, covering rental activity during 2025. After that, the filing becomes a recurring annual requirement every February.
It’s important to stress what this is — and what it isn’t. This is an administrative reporting obligation linked to the registration system, not a new tax charge. The government’s wider aim is to provide a clearer picture of Spain’s short-term rental market and where activity is concentrated.
Who must file?
This applies to anyone with an active NRUA linked to a property registered for short-term rental use. It doesn’t matter whether you’re a resident or non-resident owner, an individual or a company.
And crucially, you still have to file if you didn’t rent the property at all in 2025. The annual return is designed to keep the official register accurate, including properties that are “registered but inactive”.
What information is being collected?
The annual return is intended to summarise how the property was used for short-term stays across the previous year.
The model and the obligation are set out in the official order published in the BOE, which is aimed at standardising information and improving traceability across Spain’s short-term rental register.
Where to file
The government’s system for short-term rental registration and reporting sits under the Ventanilla Única Digital framework managed by the Ministry of Housing. Owners should use the official channels described by the ministry and Spain’s registrars.
Spain’s Colegio de Registradores has published guidance and a public information campaign on how the annual filing works and why missing it can put your NRUA at risk.
What happens if you miss the filing?
The point of the system is enforcement. Authorities can sanction owners who fail to comply, and the registration number can be withdrawn, which means the property can’t be legally marketed as registered tourist accommodation.
For owners, the practical message is simple: treat this like a yearly compliance task. If you have an NRUA, February is now your annual check-in month.
Why Spain is doing this now
Spain’s short-term rental market has expanded rapidly, and pressure on housing supply has become politically charged in many cities and coastal areas. A system that forces annual reporting helps authorities track active rentals, spot irregularities sooner, and build a clearer national picture.
Whether it meaningfully improves affordability is a bigger debate. But for owners, the immediate reality is administrative: the number you rely on now comes with a new yearly obligation — and the first deadline is already here.