New mandatory informative declaration for short-term rentals 2026

On December 31, 2025, Order VAU/1560/2025 was published in the Official State Gazette, approving the new mandatory annual informative model for short-term urban rentals, implementing Article 10.4 of Royal Decree 1312/2024.

This regulation introduces a new legal information obligation for landlords of tourist accommodations and other temporary rental modalities, whose first filing must be made in February 2026, with data corresponding to fiscal year 2025.

What is the new informative model for short-term rentals?

The approved informative model aims to regulate and standardize the annual declaration of short-term rentals within the system of the Single Rental Registry and the Digital Single Window for Rentals, under the Ministry of Housing and Urban Agenda.

This declaration allows the Administration to:

• Identify rentals not intended for habitual residence
• Differentiate rentals for tourist, vacation, labor, academic, or medical use
• Facilitate administrative and tax control of short-term rentals
• Comply with Regulation (EU) 2024/1028 on transparency and data transmission

Who is required to file the informative declaration?

The following are required to file the annual model:

• Natural or legal persons acting as landlords
• Offering short-term urban accommodations
• Mandatorily registered in the Single Rental Registry

This expressly includes tourist accommodations and any other temporary stay formula subject to registry registration in accordance with current regulations.

Content of the annual informative model

The declaration must include, at minimum:

• An anonymized list of rentals established during the calendar year
• Structured data that allows identification of the activity through:
  • The Single Rental Registry Number (NRUA)
  • The category and typology of the rental
  • Other technical identifiers of the system

The information is presented in anonymized form, but allows traceability of rental activity through cross-referencing administrative data.

Legal deadlines

• First declaration: February 2026
• Data to declare: fiscal year 2025
• Frequency: annual (February of each year regarding the previous year)

Filing method

• Online, through the electronic office of the College of Property, Commercial and Movable Property Registrars of Spain
• In person, using a standardized paper form

Documentary retention and data protection

Landlords must retain the supporting documentation related to the purpose of the rental, as the registrar may request it in case of well-founded doubts.

The processing of information complies with the General Data Protection Regulation (GDPR) and Organic Law 3/2018, guaranteeing anonymity and proportional use of data.

Legal recommendations for landlords

From J.F. Legal Consulting, we recommend to property owners and operators:

• Verify that the property is correctly registered in the Single Rental Registry
• Check that you have the assigned NRUA
• Prepare in advance the information necessary for the annual declaration
• Analyze the fiscal, administrative, and sanctioning impact of short-term rentals

Non-compliance with this obligation may result in administrative sanctions, so proper legal planning is essential.

Do you need legal advice?

If you are a property owner or landlord of short-term accommodations, it is essential to have specialized legal advice to comply with all regulatory obligations and avoid sanctions.

At J.F. Legal Consulting we help you:

• Verify your registration in the Single Rental Registry
• Obtain and manage your NRUA
• Prepare the necessary documentation for the annual declaration
• Analyze the fiscal impact of your temporary rental activity
• Comply with all legal obligations and avoid sanctions

Contact us for a personalized consultation on your obligations as a short-term rental landlord.