New requirement for property rentals in Spain: NRA / NRUA number and annual reporting

Since the introduction of the national register for short-term rentals, the number of registered properties has increased rapidly. As of January 2026, official statistics show the following:

NRA registration – key figures.

• Total NRA/NRUA numbers issued: approximately 400,000
• Fully approved registrations: approximately 300,000
• Registrations in provisional status: approximately 16,500
• Revoked registrations: approximately 84,000

A large proportion of registrations relate to entire properties used for tourist purposes, but the register also covers other forms of temporary rentals. The data is managed by Colegio de Registradores and is based on applications submitted both digitally and via in-person registration.

Depósito de NRUA – what does the annual reporting mean in practice?

In addition to the registration requirement for rental properties, an annual reporting obligation has now been introduced, linked to an existing NRUA number. This reporting is commonly referred to as Depósito de NRUA and does not constitute a new registration number, but rather a recurring report summarising how the property has actually been rented out.

The reporting applies to all property owners with an NRUA number when renting out via an OTA and must be submitted annually.

First reporting period

• 1 February – 2 March 2026
• Covers rental activities carried out during 2025

What does the annual reporting involve?

Property owners who rent out their property and hold an NRUA number must submit an annual summary of their rental activity. The purpose of the reporting is to provide authorities with an overall view of how the property has been used during the year.

The report must include, among other things:

• Type of rental (e.g. tourist rental or other temporary rental)
• Number of contracts or rental periods
• NRUA number
• Property registration code (CRU)
• Dates of each check-in and check-out
• Number of guests per booking

It is important to note that no personal data relating to guests is reported. All information is submitted in anonymised form.

The annual NRA reporting does not replace the tax return. It is a separate information requirement and applies regardless of whether the rental activity has generated taxable income or not.

Who is affected?

• Owners of properties rented out on a short-term or temporary basis
• Rentals carried out via platforms such as Airbnb, Booking,com, etc.
• Non-resident property owners are also included

Why is Depósito de NRUA being introduced?

The purpose of the annual reporting is to:

• Ensure that the national register reflects actual property usage
• Increase transparency in short-term and seasonal rentals
• Provide authorities with improved control and oversight tools
• Prevent illegal or unregistered rentals

The reporting is mandatory for all properties with an NRUA number, applies per property, and does not replace other requirements such as tourist licences, regional regulations or tax filings.

What happens if the report is not submitted?

If the annual NRUA report is not submitted, or is submitted late, it may lead to direct consequences:

• The NRUA number may be suspended or revoked
• The property may no longer be advertised
• The property may not be rented out legally
• Rental platforms may block listings

In practice, this means that all rental activity may be halted until the reporting has been completed correctly.

How should the NRA reporting be submitted?

The annual NRA reporting must be carried out digitally and is handled via Colegio de Registradoresor in person at relevant Land Registry office.

In practice, this means:

• Reporting is submitted electronically, not through the tax return
• Submission is made via the technical solution provided by Colegio de Registradores
• The report must be filed in a standardised XBRL format
• A specific application, known as the N2 application, is used to generate the correct report file
• If the submission is made in person, it must be carried out at the relevant Land Registry office together with the required documentation.

From when can I download the application and on which platform is it available?

The N2 program will be available for download starting on 31 January 2026. You can download the application from the Electronic Office of the College of Registrars (Sede Electrónica del Colegio de Registradores), in the section “Documentation and downloads”.

To do so, please go to:

https://sede.registradores.org/sede/sede-corpme-web/home

Important to keep in mind

• The reporting must be completed annually
• A valid NRUA registration is a prerequisite
• Failure to report correctly may result in sanctions or future compliance issues

Read more and access official information here:

https://www.registradores.org/documents/d/guest/promocional_depositos_nrua-4