NRA Annual Reporting in Spain – Guide for Holiday Rental Hosts

• What is the NRA Annual Reporting Obligation?
• Who Needs to Submit the NRA Annual Report?
• When Do I Need to File?
• Who Is Responsible for Submitting the NRA Annual Report?
• What Information Must Be Reported?
• How Is the NRA Report Submitted?
• How Holidu Will Support Hosts
• Checks, Documentation and Compliance
• Relationship With Other Systems
• Key Takeaway for Hosts

January 2026

If you own or manage a holiday rental or short-term rental in Spain, you may be required to submit an annual NRA/NRUA report (Número de Registro Único de Arrendamientos) starting in February 2026.

This guide explains:

• Who must complete the NRA annual reporting
• What information is required in the NRA reporting form
• When and how to file
• What Holidu is doing to help its hosts comply

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What Is the NRA Annual Reporting Obligation?

The NRA annual reporting obligation requires hosts who hold a valid NRA to submit annually an informational report (the “Modelo informativo de arrendamientos de corta ducación”) describing how their property was used for short-term rentals during the previous calendar year.

This requirement is based on Real Decreto 1312/2024, and Order VAU/1560/2025, which implement an EU-wide framework for short-term rental transparency.

Does this create a new licence or registration for holiday rentals?

No.

This obligation does not introduce a new licence for holiday rentals and does not replace existing regional tourism permits.

Who Needs to Submit the NRA Annual Report?

Which hosts are affected?

You must submit the NRA annual report if:

• You are the holder of a NRA, and
• Your property was offered for short-term rental, even occasionally.

This includes rentals used for:

• Holidays or tourism
• Temporary work stays
• Academic or student stays
• Medical stays
• Any other temporary, non-permanent purpose

Is this only for tourist rentals?

No.

The obligation applies to all short-term rentals registered with an NRA, not just tourist accommodations.

Are any properties exempt?

Yes.

If your property is legally exempt from needing a NRA, then you do not need to submit the annual NRA report.

What if my NRA was provisional or later refused?

If you do not hold a valid NRA, there is no reporting obligation.

When Do I Need to File?

The first filing deadline for reporting the NRA is between 1st February and 2nd March 2026, covering bookings completed in calendar year 2025.

Is this a one-off or yearly obligation?

It is mandatory every year.

Each February, hosts must report activity (or no activity) from the previous calendar year.

Who Is Responsible for Submitting the NRA Annual Report?

Who is legally responsible?

The NRA holder (the registered host or landlord) is always responsible.

Can a property manager or company submit it?

Yes, if they are the NRA holder or have been formally authorised by the NRA holder (for example through a power of attorney or management contract allowing representation before the Registry).

However, legal responsibility always remains with the NRA holder.

What Information Must Be Reported?

Is a report required even if there were no bookings?

Yes.

If your property had no bookings, you must still submit a report declaring: “No activity” (sin actividad).

What information does the annual NRA report include?

For each NRA, the report includes:

• Unit full address
• Unit NRA
• Unit cadastral reference
• Unit type (eg. entire dwelling, room, vessel)
• If the unit had no activity → declared “sin actividad”
• If the unit had activity → anonymised list of completed bookings including:
  • Rental purpose (holiday, work, studies, medical, other)
  • Number of guests
  • Check-in and check-out dates*

All data must be provided in an anonymised form.

*only completed stays from the previous calendar year need to be reported; cancelled or bookings with a check-out date beyond the previous year are excluded.”

Are guest names or personal details included?

No.

No personally identifiable guest information is reported.

How Is the NRA Report Submitted?

Where do hosts submit the report?

Reports are submitted via the College of Registrars (Colegio de Registradores), either:

• Electronically, or
• In person, using a paper form

Is there a cost to submit the annual report?

Yes. Submitting the annual short-term rental information report involves a registry filing fee.

• The current filing fee is €27.05 per submission and per NRA, excluding applicable taxes or withholdings.

• The fee is paid directly to the competent Land Registry or Movable Property Registry when the report is filed.

• If you submit the report online via the registrars’ electronic platform, additional charges may apply depending on the type of electronic certificate or identification method used.

These fees are set and invoiced by the registrars. Holidu does not collect or control these charges.

What electronic format is used?

The preferred electronic format is XBRL, using the official “Arrendamientos 2025” taxonomy. The exact XBRL format requirements are still pending publication by the Colegio de Registradores. 

The form can be submitted through the N2 application that the Registrars of Spain will make available to all users on their Electronic Headquarters.

Paper submission remains possible.

Is XBRL mandatory?

No, but it is strongly recommended because it:

• Reduces errors
• Speeds up validation
• Is fully compatible with registry systems

How Holidu Will Support Hosts

Upcoming booking data export for NRA reporting

Once the final XBRL format and technical specifications are officially published by the Colegio de Registradores, Holidu will release a new feature in its Property Management System (PMS) to help hosts prepare their NRA annual report.

This feature will allow Holidu hosts to download their booking data directly from the PMS, making it easier to meet reporting requirements.

What will this feature do?

The export will help hosts prepare their filing by providing:

• Unit data (address, NRA, cadastral reference, and unit type)
• Completed stays for the relevant year
• Rental purpose (“holiday” by default)
• Number of guests
• Check-in and check-out dates

All data will be provided in a format designed to be aligned with legal reporting requirements.

Who benefits most from this feature?

This is especially helpful for:

• Hosts who work exclusively with Holidu, as they can retrieve all required booking data from one place
• Hosts managing multiple properties or NRA registrations
• Hosts who want to reduce manual work and avoid reporting errors

Hosts who also use other platforms may still need to combine data from multiple sources, depending on where bookings were made.

Does Holidu submit the NRA report on behalf of hosts?

No.
Under Spanish law, hosts remain fully responsible for submitting their NRA annual report.

Holidu provides access to booking data generated through its platform and helps hosts prepare their filings with a booking data export functionality but the final submission must always be completed by the host or their authorised representative.

When will this feature be available?

The feature will be released after the Colegio de Registradores publishes the final XBRL taxonomy and filing specifications.

Checks, Documentation and Compliance

Can the Registry review my report?

Yes.

Registrars may request additional documentation if needed to confirm the temporary nature of rentals.

How long do I need to keep the documentation related to my annual NRA reporting?

Hosts must be able to support the information declared in their annual NRA filing if an inspection or verification is carried out.

While the regulation does not specify an exact retention period, hosts should keep all supporting documentation for at least 5 years, in line with general administrative inspection practices in Spain.

This includes booking records, evidence supporting the declared rental purpose, or documentation justifying a “no activity” (“sin actividad”) declaration.

What happens if the report shows misuse of the NRA?

Authorities may:

• Withdraw the NRA
• Cancel the registry annotation

This can prevent the property from being legally listed on platforms.

Relationship With Other Systems

Does this replace tax reporting or police reporting on SES.Hospedajes?

No.

NRA reporting does not replace tax obligations, and is separate from guest registration or security systems.

Key Takeaway for Hosts

If you hold an NRA, annual reporting is now a standard legal obligation in Spain.

Holidu’s upcoming tools are designed to:

• Make compliance easier
• Reduce administrative effort

However, legal responsibility always remains with the host.

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