New obligation for tourist rentals in Spain Mandatory annual declaration from 2026
New obligation for tourist rentals in Spain
Mandatory annual declaration from 2026
From February 2026, all landlords of short-term accommodation in Spain will have to comply with a new legal obligation to submit an annual information return on their rental activity.
This measure affects both tourist accommodation and other temporary rentals (holiday, study, work or medical treatment) and is part of the new short-term rental control system approved by the Government.
In this article, we explain what this declaration is, who is required to file it, what information must be submitted, and what happens if it is not complied with, in a clear and practical manner.
What does the new annual short-term rental declaration consist of?
It is a mandatory annual information form that must be submitted by landlords of short-term accommodation registered in the Single Rental Register and who have a Single Rental Registration Number (NRUA).
This obligation has been approved by Order VAU/1560/2025, implementing Royal Decree 1312/2024, and is part of the creation of the Single Digital Window for Leases.
What does the new annual short-term rental declaration consist of?
The information return will be annual and must be submitted during the month of February each year, including data for the previous calendar year.
The first time it will be mandatory will be in February 2026, when short-term leases entered into throughout 2025 must be declared.
The specific deadline generally runs from 1 February to the first working day in March, if the month ends on a non-working day.
It is important to note that the obligation exists even if there have been no stays during the year, provided that the property has a valid Unique Rental Registration Number (NRUA).
Even if there have been no rentals during the year, the declaration must still be submitted if the property has an active NRUA.
Who is required to submit the form?
Both individuals and companies that rent short-term accommodation are required to file the form, including:
- Homes for tourist use
- Holiday rentals
- Temporary rentals for work or study purposes
- Rooms, entire homes or even boats
If the accommodation has a Unique Rental Registration Number (NRUA), there is an obligation to declare it
What information must be included in the declaration?
The declaration is submitted anonymously, but includes relevant information about the activity:
- Unique Rental Registration Number (NRUA)
- Purpose of the rental (holiday, work, studies, etc.)
- Number of guests
- Check-in and check-out dates for each stay
- Annual list of leases
This information allows the Administration to monitor actual short-term rental activity without having to directly identify tenants.
Do you have a tourist accommodation or short-term rental in Spain and don’t know how to comply with this new obligation?
At our firm, we can advise you and take care of the entire process, from reviewing the NRUA to correctly filing the annual return, avoiding risks and penalties.
Contact our team
Contact our team
Contact our fiscal advisors and we will get back to you as soon as possible. We will assess your situation and offer you the advice you need.
Contact our fiscal advisors and we will get back to you as soon as possible. We will assess your situation and offer you the advice you need.