New obligation related to the NRA: declaration of rental stays in 2025

From February 2026, all property owners offering tourist or short-term rentals in Spain must comply with a new legal requirement linked to the Rental Registration Number (NRA).

The Spanish Ministry of Housing has introduced an additional measure in the regulation of tourist properties. While obtaining a Rental Registration Number (NRA) was already mandatory as of July 2025, property owners must now take further action to avoid having their registration revoked. This new addition has been officially published as of the 2nd of January, 2026, providing little time for owners to be informed and stay compliant. 

What does this new obligation consist of?

Between 1st February and 2nd March 2026, all owners must submit an annual informative declaration on the tourist rental activity carried out throughout the 2025 calendar year.

Beyond confirming that a valid NRA is held, this declaration requires the submission of detailed information, including:

• The number of guests staying in the property.
• The dates of each stay.
• The reason for the stay: tourism, business, studies, medical reasons or other.

Who is required to file it?

The obligation applies to:

• Resident and non-resident owners alike who rent tourist properties in Spain.
• Anyone who has obtained a definitive NRA for tourist or seasonal rentals, even if they rent on an occasional basis.

Important: Even if you obtained a valid definitive NRA during 2025 but ultimately did not rent out your property, you are still required to file the annual return. In this case, you must expressly indicate that there was no rental activity during the year.

Information to be included

For each rental made between 1st January and 31st December 2025, owners must collect and submit:

• Their Rental Registration Number (NRA).
• Number of guests who stayed per booking.
• Exact check-in and check-out dates for each stay.
• Reason for the stay.

Important: This includes all bookings where your NRA has been used through platforms such as Airbnb, Booking.com, Vrbo, Rentalia, etc. In other words, any tourist or seasonal rental that has been officially registered with your NRA must appear on the declaration, regardless of the platform or channel through which the booking was made.

Deadlines and method of submission

Submission period: 1st February - 2nd March 2026.

Reporting period: 1st January - 31st December 2025.

The NRA's annual informative declaration will be made using a desktop application (named "N2") available on the Land Registry website.

The application is not yet available, but it is expected to be ready for use in the coming days. Once it is active, owners must:

• Complete the declaration using the desktop application.
• Export and download an electronic file with the required information.
• Upload the file to the Land Registry platform using the digital certificate.

 Only the owner of th property or an authorised representative may submit the information.

Consequences of non-compliance

Failure to submit the declaration within the established deadline may result in:

• Revocation of the NRA number.
• Prohibition from continuing to advertise or rent the property.
• Loss of rental income. 

How to prepare

1. Gather records: Review all 2025 bookings and contracts on digital platforms and note the number of guests, dates and reasons for the stay.
2. Verify the NRA: Make sure you know your NRA number, as you will need to include it in the declaration.
3. Organise the information: Prepare a document or spreadsheet with all the data from 2025 for each rental.
4. Submit within the deadline: Between 1st February and 2nd March 2026, to avoid last-minute problems.

Key summary

• Having an NRA is no longer enough: it is now mandatory to submit an annual declaration.
• All landlords, even those who rented for only a few days, must comply.
• Deadline: 1st February - 2nd March, 2026.
• Failure to comply with this obligation means that your NRA may be revoked. Without an NRA, you will not be able to advertise or rent your property on platforms such as Airbnb, Booking, Vrbo or Rentalia. 

At IberianTax, we can handle this process for you, ensuring that your informative return is completed correctly and on time, even if you do not have a digital certificate or reside outside of Spain.

If you require further information or personalised assistance, please do not hesitate to contact us. Our team will guide you step by step and take care of everything so that your NRA is up to date without complications or risks.