Following the publication of Royal Decree 1312/2024 and Order VAU/1560/2025, a new reporting obligation has been established regarding short-term rentals. This obligation is fulfilled through the submission of Form NRUA (Single Rental Registration Number).
1. Who is required to submit it?
Individuals or legal entities with a NRUA (Registered Taxpayer Identification Number) who carry out any of the following activities must submit the Short Term Lease Information Form:
• Intermediation, management or marketing of short-term leases, including those provided through digital platforms.
2. Information to be declared
The NRUA Model requires the communication of the following data, among others:
• Identification of the property owner and, where applicable, the intermediary.
• Property details and its corresponding registration number or regional identifier.
• Start and end dates of each stay.
• Number of guests in each rental.
3. Entry into force and deadlines
The information model must be submitted from February 1st to March 2nd, 2026, with the lease data for the year 2025.
4. Recommendations and necessary actions
In order to ensure proper compliance with this new obligation, it is important to take into account the following information:
• The deposit must be made in full for each property (regardless of the number of rental registrations, NRUAS, it has).
• Failure to submit this information form will result in the withdrawal of the rental registration number.
• The property registry charges a fee of €27,05+VAT for each NRAU submitted in the information form.
You can contact our office to analyze your situation and, if appropriate, proceed with the preparation and submission of the model.
