Operating a tourist or seasonal property in Spain has become a constant regulatory challenge, where bureaucracy is no longer an accessory but an essential part of the business. At Fuster & Associates, as a law firm specialising in property tax and sales, we understand that this increasingly demanding environment requires expert management to avoid legal risks.
The recent Order VAU/1560/2025 has introduced the annual information form for short-term rentals. This regulation is not a simple formality; it is a permanent control tool that seeks to verify that the use of the properties complies with the law and does not replace the habitual residence.
What exactly is this new obligation?
It is essential not to confuse this procedure with the usual tax return. While taxes are used to declare income and expenses, this is an information form for the Land Registry detailing the days of occupancy and the identification of guests.
This obligation affects both tourist accommodation and seasonal rentals (regulated by Art. 3 of the LAU) that fall into the short-term category.
Step by step: What you need to comply with the law
To keep your property operational and protected, these are the essential steps you must follow:
1. Obtaining and verifying the NRUA
Since 1 July 2025, it has been mandatory to have a Unique Rental Registration Number (NRUA) to advertise on any digital platform such as Airbnb or Booking. Without this number, platforms automatically block listings.
2. Activity Data Collection
To make the periodic declaration, total income is not enough. You will need a detailed list of each booking that includes:
- Exact dates of arrival and departure for each stay.
- Number of guests and their identification.
- Cadastral reference and NRUA code of the property.
3. Traveller Registration (SES.Hospedajes)
Registration with the Civil Guard is now obsolete. The procedure must now be carried out through the Ministry of the Interior’s platform, for which a Spanish digital certificate is essential.
4. Submission within the legal deadlines
- The first annual declaration corresponds to data for the year 2025.
- The submission period is from 1 February to 2 March 2026 at the Tax Agency.
- This obligation will be repeated every February on an annual basis.
Consequences of non-compliance
Failure to comply with this obligation does not result in an immediate fine, but its effects are much more serious for your business: the automatic revocation of the NRUA. Without a valid registration, the legal market closes, as platforms cannot keep your advertisement active.
Important: Even if your property has not had any tenants during 2025, you are still required to submit a ‘blank’ declaration in order to keep your registration number active.
Why seek professional advice?
For small property owners, these requirements entail a high risk of formal error and a growing dependence on specialised support. Submission requires handling specific technical formats, such as the XBRL format, and ensuring flawless data traceability for the Administration.
At Fuster & Associates, experts in immigration, taxation and property law, we take care of all the technical and administrative complexities. We protect your investment by ensuring that your registration remains active and that you comply with each new regulation without you having to worry about deadlines or legal changes.
We want to help you navigate all the legal complexities that come with your home buying in Spain, but this article is legal information and should not be seen as legal advice.
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