Annual NRA filing for short-term rentals in Spain: What property owners must do each year
Spain has introduced a new annual compliance obligation for owners of short-term rental properties registered under the Rental Registration Number (NRA) system.
This requirement applies to all properties that were issued an NRA during the previous calendar year and is part of the regulatory framework introduced by Royal Decree 1312/2024.
If you own, or manage a short-term rental property in Spain, understanding and complying with this filing is essential to avoid losing your NRA and the ability to legally advertise your property.
What is the annual NRA filing?
The annual NRA filing is a mandatory informational submission that must be filed with the Property Registry (or Movable Goods Registry, where applicable).
It consists of an official reporting model approved by the Ministry of Housing and Urban Agenda and provides a summary of short-term rental activity carried out during the previous calendar year.
This filing is not a tax payment. Its purpose is regulatory and supervisory, allowing authorities to monitor short-term rental activity across Spain.
What information must be declared?
For each property linked to an NRA, the filing must include:
- the assigned NRA number or numbers
- the purpose of the rental (tourist, holiday, study, work-related stays, etc.)
- the number of guests
- the dates of each stay during the year
Who is required to file?
You are required to file the annual NRA report if your property was assigned an NRA during the previous year, and the obligation applies even if the rental activity was limited or irregular.
When must the filing be submitted?
The filing must be submitted every February, covering rental activity from the previous calendar year.
For the first reporting cycle, relating to rentals carried out in 2025, the filing window runs from 1 February to 2 March 2026.
Missing this deadline can have serious consequences.
What happens if you do not file?
Failure to submit the annual NRA filing within the deadline may result in:
- revocation of the NRA assigned to the property
- notification to the Ventanilla Única Digital de Arrendamientos
- loss of the ability to legally advertise the property on short-term rental platforms
Once an NRA is revoked, reinstating it can be time-consuming and may involve additional administrative steps.
Who can submit the filing?
The filing may be submitted by:
- the registered property owner, or
- an authorised representative or property manager, provided they have the appropriate authority
Many owners choose to delegate this task to avoid errors, missed deadlines, or compliance issues.
Although this is not a tax return, if you rent the property out you are still required to file the corresponding tax return for the rental income obtained, either as a non-resident or as a resident, as applicable. Filing deadlines and compliance timings differ depending on your tax status, so it is important to engage a specialised company to advise and deal with this on your behalf.
How we can help
At My Lawyer in Spain, we assist property owners and investors with full NRA compliance, including:
- reviewing whether the annual filing applies to your property
- preparing and submitting the NRA annual report on your behalf
- liaising with the Property Registry and relevant authorities
- ensuring deadlines are met and your NRA remains valid
We can support you with the NRA renewal here.
Separately, we can also assist with the tax returns derived from your rental income.
If you own or manage a short-term rental property in Spain and want to ensure you remain fully compliant, we are here to help.
