The regulatory framework for short-term leases in Spain has changed significantly.
Since 2025 there has been a new annual obligation that affects owners and managers: the Annual short-term leases report, linked to Single lease registration number (NRUA).
In this guide we explain What is it?, who should present it, when, to which body y What happens if it is not fulfilled, based exclusively on Official regulations and documentation of the registrars.
What is the Annual Short Term Leases Report
The so-called "annual report" is not a tax procedure or a model of the Treasury.
It is a Mandatory registration deposit what must be done annually before the Registry of Property or Movable Property.
This deposit contains aggregated information about the Short-term lease activity carried out during a year, associated with a NRUA, and is part of the new state control system coordinated with the Digital Single Window (DSW).
In legal terms, we speak of Annual informative model of short-term leases, approved by ministerial order.
official legal basis
The obligation is based on the following rules:
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Royal Decree 1312/2024, which regulates the Single Registry of Leases and establishes the annual information obligation.
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VAU/1560/2025 Order, which approves OFFICIAL MODEL, its structure and presentation format.
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technical instructions of the College of Registrars of Spain, which develop the deposit procedure.
These rules are from state level and apply independently of the autonomous community.
Who is required to submit the report
The obligation is activated when these circumstances occur:
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It has been requested and obtained a NRUA.
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There is short-term lease activity started during exercise.
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The lease is linked to a CRU (Unique Registration Code).
The report is presented for each cru, even if the same property has several associated NRUA.
When should you show up?
The deposit is annual and must be done In the month of February of the year following the fiscal year declared.
For the first application exercise:
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activity carried out in 2025
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Presentation of the report: From February 1 to March 2, 2026 (Official Calendar Adjustment)
In subsequent years, the deadline will always be February.
What information does the report include?
The annual information model collects, in an aggregate form:
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Single lease registration number (NRUA)
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Purpose of the lease
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number of people staying
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Start and end date of each stay
the information Does not identify guests, since this obligation does not replace to the Registry of Travelers regulated by Royal Decree 933/2021.
How the report is presented
The official procedure is as follows:
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use of the Application N2 of the College of Registrars.
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Generation of a file in XBRL format, required by the VAU/1560/2025 Order.
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Presentation:
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preferably Telematics.
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Alternatively face-to-face, through instance.
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Consequences of not presenting the report
The regulations provide direct administrative consequences:
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Withdrawal or revocation of the NRUA.
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communication of the withdrawal to the Digital Single Window (DSW).
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Possible Order to digital platforms To remove or block ads linked to that NRUA.
It is not only about economic sanctions, but about the Legal impossibility of continuing to market the accommodation.
difference with the traveler's registration
They are different obligations:
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Traveler registration: Daily communication to security forces and bodies (RD 933/2021).
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Annual Leases Report: Annual Informative Registry Deposit.
fulfill one does not exempt to fulfill the other.
How seshospedajes.es helps you
At seshospedajes.es we facilitate regulatory compliance:
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Structured management of stays and guests.
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organization of information by NRUA and establishment.
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Preparation of the data necessary for the annual model, avoiding errors and omissions.
Our objective is that compliance is Simple, neat and safe.
Legal FAQ – Annual short-term lease report
Is it mandatory to submit the report even if you have had few reservations?
Yes. The obligation does not depend on the volume of activity, but on the Existence of NRUA and activity started during exercise.
Is there a report for each home?
It presents for each cru. The same property can have one or several NRUA, but the deposit is linked to the registration code.
Do you show up to the Treasury or the Tax Agency?
No. It is presented before the registration, through the N2 application of the College of Registrars.
Does it include personal data of guests?
No. The model is informative and aggregate, without personal identification.
Does it replace the traveler's registry?
No. They are obligations independent and cumulative.
What happens if I don't present it on time?
The regulations provide Withdrawal from the NRUA and communication to the VUD, with direct impact on the visibility of hosting on platforms.
Are rent a car companies bound?
No. This obligation affects short-term leases of real estate, not to car rental.
Can a manager do it for me?
Yes, as long as you have the corresponding authorization, like other registration procedures.
