Spain continues to strengthen its regulatory framework for short-term rentals, particularly those advertised through online platforms. From January 2nd 2026, a new annual reporting obligation is in force, directly affecting many foreign property owners with holiday homes or second residences in Spain.
This obligation is established by Order VAU/1560/2025, which develops the Single Register of Short-Term Rentals introduced by Royal Decree 1312/2024. Its objective is to improve transparency, standardise information, and give public authorities better oversight of the short-term rental market, in line with EU regulations.
What qualifies as a short-term rental?
One of the most important aspects of this regulation is that it goes beyond traditional holiday rentals. A short-term rental is defined as any rental not intended as permanent housing.
This includes:
- Holiday or tourist rentals
- Temporary rentals for work assignments
- Rentals for students
- Rentals for medical treatment or other temporary reasons
As a result, many owners who do not consider themselves “tourist landlords” may still be required to comply.
Who must submit the annual report?
The obligation applies to property owners renting through online platforms. Each property registered for short-term rental purposes is assigned a Short-Term Rental Registration Number (NRUA).
A key point to note is that one report must be submitted per property and each associated NRUA. Therefore, owners with multiple properties must submit multiple returns, and owners with a single property but two associated NRUAs must also submit two separate returns.
What information must be reported?
The report is submitted once per year and must include anonymised data on all rentals completed during the previous calendar year. Required information includes:
- The official property registration code
- The NRUA number
- The purpose of the rental (holiday, work, studies, etc.)
- Number of guests
- Start and end dates of each stay
Even if a property has not been rented during the year, this inactivity must still be reported.
Deadlines you should not miss
The annual report must be submitted no later than February 28th each year, covering rentals that ended in the previous year.
For example, all short-term rentals completed during 2025 must be reported by February 28th 2026. While this may seem far away, gathering accurate data and preparing the required file format can take time, especially for non-resident owners.
How is the report submitted?
Initially, it is presumed that the filing will be carried out exclusively online, through the electronic platform of the Property Registrars (Registro de la Propiedad); however, it may also be possible to submit it in person at the Land Registry.
To present online the information must be uploaded in XBRL format, using the official 2025 taxonomy. This technical requirement means that many property owners will need professional assistance to ensure correct submission.
Risks of non-compliance
The regulation includes significant control mechanisms. If the declared purpose of the rental raises doubts, additional documentation may be requested. More seriously, if a property registration number is found to have been misused, it may be withdrawn and cancelled, preventing further legal short-term rentals.
Why professional advice matters
This new obligation adds another layer of administrative responsibility. Correct classification of rentals, accurate reporting, and timely submission are essential to avoid penalties and loss of registration.
Seeking professional tax and legal advice ensures peace of mind and allows you to continue renting your property in Spain safely and legally.
If you require assistance with this mandatory report do not hesitate to contact us at compliance@abacoadvisers.com and we will be happy to assist you.
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