New rental information declaration (NRA): everything you need to know for February 2026

Landlords, take note! A new annual obligation is now official for those offering short-term accommodation registered in the Registro Único de Arrendamientos (Single Register of Rentals). With the publication of Order VAU/1560/2025 in the BOE, the annual information return has been approved. Landlords must submit it from February 2026, with data for the 2025 reporting year.

This measure forms part of the regulatory implementation of the Single Register of Rentals and the operation of the Ventanilla Única Digital de Arrendamientos, strengthening transparency and oversight of Spain's short-term rental market.

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📘 Legal framework: where does this obligation come from?

Order VAU/1560/2025, published in the BOE on 31 December 2025, implements the provisions of Article 10.4 of Royal Decree 1312/2024, which governs the procedure for the Registro Único de Arrendamientos (Single Register of Rentals).

The Order's main aim is to approve a standardised form that allows consistent identification of each category and type of short-term rental, through an annual information return which must be submitted every twelve months.

📌 Important:
The return is informational and registration-related, not for tax purposes.

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🏠 What information does the new return collect?

The information return will include at least:

a) Anonymised list of stays

• List of rentals made, without personally identifying guests.

b) Type and purpose of the rental

The purpose must be stated, including:

• Holiday or tourist use
• Work or professional purposes
• Study
• Medical reasons
• Other temporary uses that are not a usual place of residence

c) Essential operational data

• Property registration number
• Property identification (registration code)
• Number of guests
• Start date (check-in)
• End date (check-out)

📌 The check-out date is key.
If a stay has no departure date, it may be treated as active or ongoing, leading to administrative issues.

Although the lists are submitted in anonymised form, the structured information will allow the authorities to trace the activity by combining the registration number and other system identifiers.

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👤 Who is required to submit the return?

The following are required to file this declaration:

• The landlords of short-term urban accommodation
• Provided the accommodation is registered in the Registro Único and has a registration number (NRA / NRUA)

In practice, this includes:

• Holiday rental properties
• Holiday rentals
• Other types of short-term stay that must be registered under sector-specific regulations and Royal Decree 1312/2024

👉 If your property has a registration number, you are required to file a declaration, even if it has had little or no activity.

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🗓️ Deadlines: key dates to remember

• The Order's entry into force: 2 January 2026
• First return: February 2026
• Information to declare: lettings carried out in 2025
• Frequency: annually, every February, for the previous calendar year

This establishes a fixed, recurring schedule for providing information.

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Which stays must be included? Platforms and websites

The following stays must be included:

• Made through online intermediary platforms
• Booked through your own website, where it acts as a direct booking channel
  (including booking engines or microplatforms)

You do not need to name the specific platform, but the booking must have been made through an online channel.

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💻 How and where to submit the return

The information return may be submitted:

• In person, or
• By electronic means, through the electronic portal of the Colegio de Registradores de la Propiedad Mercantiles y de Bienes Muebles de España (Spanish Association of Land, Commercial and Movable Property Registrars), which acts as the competent registry

The Order provides for the use of the electronic format XBRL, which is recommended because it is standardised, although it is not mandatory. Paper submissions are also permitted.

The information is integrated into the Digital Single Window (Ventanilla Única Digital), from where it can be shared between public authorities

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Must the return be filed if there was no activity?

Yes.

If a property with a registration number has had no stays during the year, you must still submit the annual form, stating “sin actividad” (no activity).

Submitting nothing may lead to issues due to missing information.

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Documentation, verification and oversight

The Registry may check the consistency of the information submitted and, if there are any doubts, request additional documentation.

It is advisable to keep:

• Contracts and booking confirmations
• Invoices and proof of payment received
• Documentation confirming the temporary, non-tourism purpose
  (work, study, medical treatment, etc.)

📌 Good practice:
Keep all documentation for each year (January–December) and per property, so you can respond promptly to any official request.

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What happens if you do not file it or it contains errors?

Failure to submit the form, or inconsistencies in it, may lead to:

• Requests to rectify deficiencies
• Administrative issues
• In serious or repeated cases, withdrawal of the registration number

It is not a tax, but compliance is mandatory.

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Relationship with SES.HOSPEDAJES and other obligations

The information form does not replace:

• Guest registration (SES.HOSPEDAJES)
• Tax obligations
• Other regional or municipal obligations

These are separate layers of compliance, each serving a different purpose.

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Regional and local regulations

Order VAU/1560/2025 is national legislation and applies throughout Spain, but:

• It does not remove tourist licences
• It does not replace regional registers
• It does not override planning or municipal restrictions

All the obligations remain compatible and cumulative.

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🇪🇺 Transparency and European regulations

The Ministerio de Vivienda y Agenda Urbana notes that this new information return enables compliance with the data collection and transmission obligations imposed by Regulation (EU) 2024/1028.

This strengthens:

• Transparency in the short-term rental market
• Coordinated oversight by public authorities
• The integration of data from landlords and digital platforms

Approval of this return completes a key part of the regulatory framework that underpins the Registro Único de Arrendamientos (Single Register of Rentals) in Spain.

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⚠️ Final recommendation for landlords

Specialist sources encourage everyone subject to the obligation to:

• Review their registration status in advance
• Check that they have the correct registration number
• Prepare the information needed to meet this new obligation by the deadline

The declaration is not a tax return, but is mandatory, and failure to comply can lead to significant administrative issues.

REMEMBER: If you use iButlers, you can download the completed form directly, ready to submit to the register.

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📌 Conclusion:
If you let a property on a short-term basis and it is entered in the Registro Único (Single Register), February 2026 will mark a turning point in your reporting obligations. Planning ahead and understanding the new form properly is the best way to avoid problems and adapt to Spain’s new legal framework for rentals.

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Information video from Registradores de España:

https://www.facebook.com/share/v/1GUbiRrXdf

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📘 Regulations and the form to submit manually: https://www.boe.es/boe/dias/2025/12/31/pdfs/BOE-A-2025-27116.pdf