In recent years, the rise of tourist and temporary rentals has led administrations to strengthen control and transparency mechanisms over this type of accommodation. In Spain, a new reporting obligation has recently been created for owners and managers of temporary rental properties: the short-term rental information return, which is linked to the Single Rental Registry.
Through this declaration, which must be submitted to the Property Registry, temporary rentals carried out during the previous year are reported, and it is verified that they comply with current registration, tax, and tourism regulations.
Based on our extensive experience in tourist apartment management, we will explain what this model is, who is obliged to file it, what information it must include, and the consequences of failing to comply with this obligation.
What is the short-term rental information return?
It is a mandatory annual declaration (regulated by Royal Decree 1312/2024 and Order VAU/1560/2025) that owners or managers must submit to the Property Registry. Through this form, the administration is informed about rentals under a temporary stay regime (vacation, work-related, etc.) held during the previous year that do not constitute a primary residence.
The short-term rental information return must be filed during the month of February of the year following the fiscal year subject to the declaration.
What is its purpose?
The purpose of the short-term rental information return is to collect data on temporary rentals for registry control, as well as to prevent tax fraud and ensure compliance with current tourism and urban planning regulations.
Applicable Regulations
The Order VAU/1560/2025 is the Spanish state regulation that establishes the mandatory information return to be filed annually by those who lease short-term accommodations. Approved on December 22, 2025, and published in the Official State Gazette (BOE) on December 31, 2025, it is a ministerial order from the Ministry of Housing and Urban Agenda.
It is issued under Article 10.4 of the Royal Decree 1312/2024, which regulates the Single Rental Registry and creates the Digital Single Entry Point for Rentals for the collection and exchange of data on these services.
Furthermore, we must also mention Regulation (EU) 2024/1028, which harmonizes the collection and exchange of data on short-term and tourist rentals in the EU and obliges platforms like Airbnb or Booking to share information with authorities through a digital single entry point to improve transparency.
Who must file this declaration?
Lords, managers, or platforms offering and managing short-term urban accommodations identified in the Single Rental Registry are required to file.
This includes housing for tourist, vacation, or seasonal use for work, study, or health reasons that have a Single Rental Registration Number (NRUA). Additionally, it is a mandatory declaration for all properties with an NRUA, even if they had no activity during the year.
This declaration does not apply to:
- Long-term rentals (more than 1 year) or those intended as permanent housing.
- Traditional hotel establishments (hotels, motels, hostels), guesthouses, or campsites.
- Homes or second residences that are not rented out.
- Homes rented privately, without the intervention of digital platforms.
- Rural houses registered in regional tourism registries that are not considered “tourist use” under the new state regulation.
Entry into force and deadlines for filing the short-term rental model
Order VAU/1560/2025 entered into force on January 2, 2026.
During the month of February each year, the ordinary period for submitting the information return for the previous year remains open. Therefore, the first declaration (corresponding to the 2025 financial year) should have been filed in February 2026.
The periodicity of this obligation is annual for those managing short-term rentals.
What does this return include?
The short-term rental information return must reflect:
Identification by category and type of rental
The return must be submitted for each category and type of short-term rental, in accordance with the classification system provided for in the single rental registry. This allows the administration to distinguish between different types of temporary rentals.
Anonymized list of rentals held during the previous year
The return will include an anonymized list of the rentals carried out during the previous calendar year, reported by hosts or lessors operating through platforms or directly. The goal is to collect statistical data without revealing the identity of the tenants.
Identification of the purpose of the rental
The temporary purpose justifying the rental must be indicated, proving that it is not a permanent residence. The regulation explicitly mentions purposes such as:
- Tourist or vacation use.
- Work, academic, or study-related.
- Medical treatment.
- Other temporary causes distinct from permanent residence.
If the registrar has doubts about this purpose, they may request additional supporting documentation.
What data must be provided in this return?
The short-term rental information return must include detailed information for each property.
For each rental, the following data, among others, must be recorded:
- Details of the owner or declarant: Name, ID/Tax ID (DNI/NIF), and contact details.
- Property identification:
- Unique Registry Code (CRU).
- Single Rental Registration Number (NRUA).
- Information on the rentals performed:
- Purpose of the rental (e.g., tourist or vacation, work, academic, medical, or other temporary causes).
- Number of guests.
- Start and end dates of each stay.
In the event that an NRUA has had no activity during the declared period, this must be expressly indicated in the form by checking the corresponding box.
This procedure does not replace other legal obligations, such as tax obligations (e.g., VAT or Income Tax/IRPF) or compliance with the traveler registry required by police regulations.
How and where to file
The submission of the information return must be made to the Property Registry, electronically or in person. It can be done by the property owners themselves or by whoever proves management of the property for rental purposes.
Electronic submission is carried out through the N2 application available on the Association of Registrars’ electronic office. In this case, the data must be included in a single file with an XBRL extension, in accordance with the official taxonomy of the Ministry of Housing.
If we choose to submit the information return in person on paper, we must go to the Property Registry. In this case, we will still have to fill out the form through the application.
Consequences of failing to comply with this declaration
Failure to comply with the obligation to submit the annual short-term rental information return can have significant consequences for the property owner.
Firstly, the regulation requires that the information return associated with the property’s registration number be submitted every twelve months. This document allows for the verification of the accommodation’s use and ensures it matches the registered category and type of rental.
If the return is not filed, contains incorrect information, or reveals that the property has been used for a type of rental other than the one registered, the registrar may suspend or withdraw the registration number (NRUA).
The withdrawal of the registration number implies that:
- The registry entry linked to the property is canceled.
- The incident is reported to the Digital Single Entry Point for Rentals.
- The Administration may order rental platforms to remove or deactivate advertisements associated with that registration number.
Furthermore, the regulations expressly state that short-term accommodations cannot be marketed on online platforms without a valid registration number, nor by using a number associated with a different rental category.
In practice, this means that if the information return is not filed or the NRUA is lost, the property can no longer be advertised on digital platforms such as Airbnb or Booking.com.
