New Informative Return on Short-Term Lettings

From February 2026, all landlords and hosts offering short-term rentals in Spain will be required to submit a New Informative Return on Short-Term Lettings to the authorities. This obligation arises from Order VAU/1560/2025, published at the end of December 2025, and applies nationwide.

If you rent out a property on a short-term basis through platforms such as Airbnb, Booking or similar, this new requirement is likely to affect you.

Who must submit this New Informative Return on Short-Term Lettings? You will be required to submit the annual report if:

• you are a landlord or host offering short-term accommodation in Spain,
• the rental is for temporary purposes (holiday, work, studies, medical treatment, etc.),
• the property is advertised or managed via online platforms.
• You obtained the NRUA (Number for Short Term Rentals) in 2025. If you have obtained an NRUA but do not advertise your property on online platforms, you are not, in principle, required to submit the new informative return. However, you should be aware that the NRUA may be revoked if it is not being used in accordance with its registered purpose.

When must it be filed? The report must be submitted every February, covering the rentals made in the previous calendar year. The last day to submit this information to the Land Registry this first year is the 2nd of March. Missing this deadline may have consequences for your ability to continue operating legally because your NRUA will be revoked.

At Bravo Legal, we offer a service to complete and submit the Informative Return on Short-Term Lettings on your behalf. Our standard fee for this service is 200,00 Euros + IVA (VAT). The Land Registry charges an additional 32,67 Euros, so the total cost is normally 274,67 Euros. If you obtained the NRUA through our firm, we apply a 25% discount on our fees, reducing our fee to 150,00 Euros + IVA. In that case, the total cost would be 214,17 Euros (150,00 Euros + IVA + 32,67 Euros). Please note that the time required to prepare and submit this filing depends largely on the number of stays to be reported. For this reason, we will confirm our final fees once we have received this information from you. As a general rule, higher fees may apply when the number of stays exceeds 20. Please note that it is not necessary to include in the report lettings prior to the date on which the NRUA was assigned.

If you would like us to handle this submission on your behalf, please download and complete this form (click here) and send it to us by email to mb@bravolegal.es.Please note that platforms such as Booking or Airbnb can usually generate a report containing the same information, which may save you considerable time.

The deadline to provide this information to us is 23rd February. After that date, we cannot guarantee that the submission will be made in time.

As you will see in the template, for each stay, you will need to provide:

• Purpose: This field may take the following values: 1. Holiday or tourist, 2. Employment-related, 3. Studies, 4. Medical reasons, or 5. Other.
• Number of guests
• Date of entry (dd/mm/yy)
• Date of departure (dd/mm/yy): Where this field is not completed, it shall be presumed that the letting remains in force (or that it finished afther 31/12/2025).
• No activity : where no activity has been recorded for this NRUA during the relevant year.

Plese remember that this information relates to the whole year 2025. However it is not necessary to report lettings prior to the date on which the NRUA was assigned. The informative return must include only the letting activity carried out from the date the NRUA was granted onwards, and not before. The NRUA assignment date marks the starting point from which the letting activity must be declared. If you are unsure of the exact date the NRUA was granted, there no problem in including previous lettings in this form (but it is no necessary).If you have not carried out any lettings during 2025 but wish to retain your NRUA, you will still be required to submit this declaration, stating that there has been no rental activity.