For anyone letting property short term in Spain, getting the Número de Registro Único de Arrendamiento (NRUA) looked like the end of the paperwork. It was not: Order VAU/1560/2025 hung an obligation on that number that came back every February, the depósito de arrendamientos de corta duración, and with an unusual penalty behind it.
Missing the filing did not mean a fine, it meant losing the NRUA itself1, and without an active NRUA the platforms had to pull the listing. That scaffolding no longer stands: the consolidated text of RD 1312/2024 marks articles 5, 8, 9 and 10 as annulled, which are the ones that created the registry, governed inscription and required the number to be verified2. What is still required is your regional tourist registry number, which is what the platforms verify today. Which is why the annulment left many operators with two questions and no clear answer: what their filing is now worth, and what happens in February 2027.
What the short-term rental deposit is
It is an annual informative declaration established by Royal Decree 1312/2024 and implemented through Order VAU/1560/2025 (published in the Official State Gazette on 31 December 2025, reference BOE-A-2025-27116)1. It is filed with the Property Registry using the N2 application from the Colegio de Registradores (Spain’s property registrars’ body).
It is not a tax and has nothing to do with the Spanish Tax Agency. Its purpose is registral: building a historical record of short-term rental activity linked to the property, in line with the EU transparency framework for short-term accommodation (EU Regulation 2024/1028)3.
Who must file the short-term rental deposit
Any owner or manager of a property with an active NRUA, even with no activity during the year. If the accommodation was closed, you still file, just marking the “no activity” option. What triggers revocation is filing nothing at all.
The filing can be done by the registered property owner or by whoever can demonstrate management of the property.
What data you must declare in the annual deposit
The model is structured in three blocks:
- Filer identification: details of the person submitting the report.
- Property data: the property’s registry reference (CRU).
- Activity detail: one line per stay during the previous calendar year.
For each stay you must report1:
| Field | Format | Notes |
|---|---|---|
| NRUA | Alphanumeric | The registration number for that unit |
| Purpose | Code 1–5 | 1 tourist/holiday, 2 work, 3 study, 4 medical, 5 other |
| Number of guests | Integer | Actual occupants during the stay |
| Check-in date | DD/MM/YYYY | Actual date the guest accessed the property |
| Check-out date | DD/MM/YYYY | Required; if missing, the stay is treated as still active |
| No activity | Flag | For units with no stays in the year |
Data can be entered manually or imported via a CSV file in the exact format N2 requires.
When to file: the annual window
Filing takes place during February each year (in 2026 the deadline extends to 2 March, because the last day of February falls on a Saturday)1. What you declare is the data from the previous calendar year:
| Filing year | Data declared | Period covered |
|---|---|---|
| 2026 (first year) | 2025 | From 1 July 2025 |
| 2027 | 2026 | 1 January – 31 December 2026 |
| 2028 | 2027 | 1 January – 31 December 2027 |
Filing through the Property Registry’s N2 application
The official tool is the N2 application, available as a free download from the Electronic Office of the Registradores. The process has four steps:
- Download and install N2 (Windows; Mac/Linux versions released from February 2026).
- Create the deposit record: enter the year, the NRUA, filer details, and the property’s CRU reference.
- Load the data: manually (stay by stay) or by importing a CSV.
- Generate the XBRL file and submit electronically with a digital certificate, or in person at your local Property Registry office.
The CSV format is strict: semicolon-separated, dates in DD/MM/YYYY, fixed column order. Any deviation triggers a validation error in N2.
Amending a late filing: if the 2 March 2026 deadline already passed
The first filing deadline was 2 March 2026. If you missed it, the stated consequence was losing your NRUA. Now that the articles creating that registry were annulled in June 20262, the revocation has lost almost all practical effect: the number platforms verify is the regional one. It is still worth leaving your file in order:
- Contact your local Property Registry to ask whether a late submission is accepted or whether revocation has already been processed.
- Check the status of your NRUA where the number actually lives, which is your Property Registry or the registrars’ electronic office. Your region’s tourist registry is a separate procedure and holds no information about the NRUA.
- Keep the decision, if one was issued: it is the basis for any future claim over the fees paid.
On those fees, it is worth being precise about what was charged and what was not. Filing the deposit carried no fee of its own: Order VAU/1560/2025 approves the form and sets no tariff at all1. What was paid, once per unit, was the 27 euros per number requested, taxes and withholdings not included, that the Colegio de Registradores published as the price of obtaining the NRUA4.
The Colegio de Registradores has published neither a formal late-submission window nor any instructions since the judgment.
Deposit, Modelo 238 and guest registration are not the same
Hosts managing tourist accommodation in Spain face three data obligations that overlap in timing but are entirely independent:
| Obligation | Legal basis | What it reports | To whom | When |
|---|---|---|---|---|
| Guest registration / SES.HOSPEDAJES | RD 933/2021 | Personal data of each guest | Ministry of the Interior | Within 24 hours of the start of the stay |
| Modelo 238 / DAC7 | Art. 54 ter RGAT (RD 117/2024) | Rental income received, filed by the platform, not by you | Tax Agency | January each year |
| Short-term rental deposit / VAU/1560/2025 | RD 1312/2024 | Anonymised stays (no personal data) | Property Registry | February each year |
One clarification about that middle row, because it changed and is still reported wrongly: Modelo 179 no longer exists. The Spanish Tax Agency removed the obligation from the 2024 tax year and replaced it with Modelo 238, filed by platform operators (Airbnb, Booking) rather than by hosts. Anyone telling you to file the 179 is describing a repealed return.
The short-term rental deposit itself does not include personal guest data. It reports aggregate activity: dates, purpose, number of occupants. It does not replace the SES.HOSPEDAJES guest submissions.
Which RegistroViajero data you can reuse for the deposit
Every booking you manage through RegistroViajero already captures check-in and check-out dates and the number of guests: the same fields the annual deposit required. If the obligation returns in some form, the full year’s stay history would be in your account, with no reconstructing it from emails or calendar exports.
The NRUA and purpose code (1–5) were the only fields to add by hand, since they depend on the nature of each booking rather than the guest registration form. Most tourist accommodation operators declared purpose 1 (tourist/holiday) for all stays.
What to keep each year after the NRUA annulment
The short-term rental deposit was designed as a permanent annual commitment. After ruling 620/2026, whether it remains enforceable in future years awaits official clarification. Either way, the easiest way to avoid improvising later is to keep a clean booking record all year (precise check-in and check-out dates, accurate guest counts) so that in February you only need to export, format, and file. The data your RD 933/2021 digital check-in already collects is the same underlying dataset the deposit needs.
Two separate obligations, one source of data.
Sources
-
Order VAU/1560/2025, of 22 December, approving the information model for rentals covered by Article 10.4 of Royal Decree 1312/2024 (BOE-A-2025-27116). ↩ ↩2 ↩3 ↩4 ↩5
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Royal Decree 1312/2024, consolidated text: its official notes mark articles 5, 8, 9 and 10 as “(Anulado)” by the Supreme Court judgment of 19 May 2026 (BOE, in Spanish). ↩ ↩2
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Regulation (EU) 2024/1028 of the European Parliament and of the Council of 11 April 2024 on data collection and sharing relating to short-term accommodation rental services (EUR-Lex). ↩
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Colegio de Registradores de la Propiedad, Mercantiles y de Bienes Muebles de España, “Registro Único de Arrendamientos de Corta Duración”, guidance published after RD 1312/2024 came into force, section 9: “Tiene un coste único de 27 euros por solicitud de número, impuestos y retenciones no incluidos” (PDF, registradores.org, in Spanish). Consulted on 14 August 2026. ↩
