What is the new NRA annual reporting form in Spain and what changes for hosts?
Everything you need to know about filing the NRA annual reporting form
January 2026
From February 2026, holiday home owners in Spain will be required to submit a mandatory annual report containing important information about any bookings received for the previous year. This document is called the “Modelo informativo de arrendamientos de corta ducación” in Spanish, or the NRA annual reporting form. Since this is a legal requirement, it’s advisable to prepare in advance so you can understand what information you need to submit and how the form is structured.
In this article, we’ll explain how to fill out the NRA reporting form as well as important submission deadlines so that you can comply with this new legal requirement.
What does the new NRA reporting requirement consist of?
The NRA reporting form is, in essence, a detailed report of the previous year’s rental activity that must be submitted by hosts of properties that have a valid NRA (Número de Registro de Alquiler). It’s not a declaration of income or a tax settlement, but rather an informative document that allows the administration to know how a registered home was used during a specific financial year.
The form collects an anonymous list of the bookings made, stay by stay, with precise data: check-in and check-out dates, number of guests, and the reason for the booking. The identity of the guests is not communicated, but the usage pattern of the property is.
The objective is clear: to provide traceability and consistency in a sector where, until now, information was fragmented between platforms, regional registries, and tax returns.
The official form can be found directly in the Boletín Oficial del Estado (State Official Gazette).
Who is obliged to submit the NRA form?
The obligation to submit the annual reporting for the NRA affects all properties that have an NRA, regardless of the platform on which they are advertised or the type of guest who occupies them. This includes homes intended for the following activities:
- Holiday or tourist purposes, the best-known scenario.
- Temporary stays for work reasons, such as professional travel or projects of limited duration.
- Academic stays, linked to university studies, courses, or training programmes.
- Medical stays, when the accommodation is used for reasons of treatment.
The criterion is not the booking platform, but the existence of an active registration. If there is an NRA, there is an obligation to report!
When should hosts submit the annual NRA report?
You will need to submit the form every year, during the month of February. During that period, information about bookings from the previous calendar year must be submitted. There are no alternative windows or quarterly submissions. The NRA report works as an annual snapshot of the accommodation’s activity.
When does the NRA annual reporting requirement come into effect?
The first mandatory submission will take place between the 1st February and 2nd March 2026 and will cover the rental data for the 2025 tax year. This means that, although the form will be submitted for the first time in 2026, the information included should be from January 2025 onwards.
What information must hosts report?
The NRA reporting form does not leave much room for improvisation. Hosts will need to submit the following information:
- Information about the holder of the NRA, as it appears in the registry
- The NRA for your holiday rental, which identifies the accommodation
- Number of guests per stay, without personal data
- Reason for each stay: here you should select the corresponding category (tourist, work, academic, medical, or other)
- Dates of arrival and departure for each booking
Nightly prices or invoiced amounts are not needed, but rather an ordered account of the actual use of the holiday home throughout the year.
How to fill out each section of the NRA annual report
The form is structured into blocks, with the first section (“Identificación del presentante que hace la solicitud”) requiring information about the NRA holder. As the host, you should include your personal details, such as your full name, DNI number, address and contact details.
The next section is the “Actividad de los NRUA” (Activity of the NRUA) section. Here you must enter the data for each stay in a sequential and coherent manner (one reservation per line). Please note that even if you didn’t receive any bookings, you must still fill in the form, but mark the “Sin actividad” (No activity) checkbox.
Consistency is key: dates must fit, the number of guests must be reasonable regarding the accommodation’s capacity, and the reason for the stay must correspond with the reality.
Where is the NRA reporting form submitted?
The form can be submitted electronically or on paper, although the digital route is the most efficient. If you are unsure where to submit the annual reporting NRA form, you should electronically access the Electronic Headquarters of the College of Registrars and submit the file in an acceptable format, typically XBRL.
For those not familiar with technical formats, the XBRL format is preferred by the College of Registrars because it is fully compatible with their registry systems.
Consequences of non-compliance
As with most regulations, if you do not submit the form every year or happen to make mistakes, there can be serious consequences. Possible measures include the withdrawal of the NRA for your property, which in practice prevents your home from being legally rented out to tourists.
Beyond the sanctions, there is an added risk: if you don’t file the report consistently, this can trigger inspections or additional requirements. Filing on time using the correct data is, therefore, the best preventative strategy.
How Holidu will help hosts
At Holidu, we want to help our hosts out wherever we can, and use technology to make their lives easier. Therefore, we will launch a new functionality in the Holidu Property Management System specifically designed to help hosts prepare their mandatory NRA reporting.
This function will allow hosts to download booking data with all the required information: number of guests, reason for the rental, check-in and check-out dates, and other required fields. Everything will be available in one place, ready to be reviewed and used to rent your holiday home while fulfilling the official form requirements.
Furthermore, by managing listings and bookings from a single account – as is possible using Holidu’s multi-platform system – errors can be reduced since reports across platforms are stored in a single account. In an increasingly demanding regulatory environment, this consistency can make all the difference!
If you would like more information about the NRA annual reporting obligation, you can also check out our host FAQs.