As is well known, following the reform introduced last year, it is mandatory to apply to the Land Registry for the allocation of a Rental Registration Number (NRA) for each short-term rental property.

Until now, it was assumed that the final step consisted of the annual renewal of the NRA with the Land Registry.

However, this is not the case: pursuant to Order VAU/1560/2025 of 22 December 2025, the Land Registry requires every property owner or operator to report the total number of guests per stay, their arrival and departure dates, as well as the purpose of the accommodation for the year 2025, as shown in the following image:

Furthermore, the information must be submitted electronically by downloading an application provided by the Land Registry called “N2”.

Both the reporting obligation and the renewal of the NRA must be completed annually.

In addition, a renewal fee must be paid, which currently amounts to €32.73.

The deadline for submitting the aforementioned information runs from 1 February 2026 to 2 March 2026.

One of the first consequences of non-compliance is the withdrawal of the NRA assigned to the property, which prevents the property from being advertised on digital platforms such as “Booking” or “Airbnb”.

 

As compliance with this obligation is not straightforward and failure to comply may result in an immediate reduction in the income generated from the rental property, we recommend seeking assistance from professionals experienced in this area.

Our law firm will be pleased to assist you in analysing your individual circumstances, handling the necessary administrative procedures on your behalf and preparing and filing the corresponding tax returns. Should you be interested in our services or have any specific questions regarding this matter, please feel free to contact us by email or telephone.

Author:

J. Francisco Santos Postigo
Lawyer
CEO, Partner, Director Labour Law
info@sspartners.es
Tel: (+34) 951 12 13 06
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