Trends and News

NRUA: a new legal framework for short-term rentals

As of 2025, short-term rentals are subject to a new regulation that establishes specific obligations for property owners. In this context, the Rental Registration Number (NRA/NRUA) becomes a mandatory requirement to rent out a property on a temporary basis, whether for tourist purposes or for medium-term stays.

February is a key month, as the annual information return detailing the rentals carried out during the previous year must be submitted. Holding an NRUA entails the obligation to report the activity carried out to the public authorities. Complying with this requirement ensures transparency, helps avoid potential penalties, and allows owners to manage their rentals with peace of mind.

What is the NRUA?

The NRUA is a unique code that identifies each property intended for temporary rental before the authorities. It allows the property to be listed on digital platforms and ensures that the activity is carried out within the legal framework.

All properties that are not a primary residence and are rented out on a temporary basis are subject to the NRUA. This includes:

This requirement does not apply to long-term rentals.

Submission of the annual return with rental data

Each owner holding an NRUA must submit an annual information return including details of the rentals carried out during the previous financial year. Between 1 and 28 February 2026, the information corresponding to rentals made in 2025 must be submitted, marking the first year this obligation applies. From then on, the return must be filed every February with data from the previous calendar year.

The submission can be made online through the Electronic Office of the Association of Property Registrars of Spain, or in person at the Land Registry where the property is registered.

The return must include essential information about the activity, such as identification of the property and its NRUA number, the type of rental, the start and end dates of each stay, the number of guests accommodated, and, where applicable, an explicit statement indicating that no activity was carried out during the year.

Failure to submit this information may result in penalties and even the suspension of the NRUA, which would prevent the continued legal operation of online rental activity.

PLACID, comprehensive management of tourist accommodations

Applying for the NRUA and preparing the annual information return can be a demanding process, as it involves gathering all documentation related to stays — bookings, contracts, and guest data — checking consistency, and strictly complying with the established filing deadlines.

With PLACID, property owners benefit from comprehensive management of their tourist accommodation and, with regard to the NRUA application and the submission of the annual information return, they are provided with:

As a result, everything related to the NRUA and the annual return becomes part of a secure, professional, and stress-free management process, allowing owners to focus on operating their properties without legal concerns.

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