Update (June 2026): Spain’s Supreme Court has annulled the single registry under RD 1312/2024 in ruling 620/2026. The annual report was built on the NRUA, so whether it remains enforceable in future years is pending official clarification. In the meantime, keep your stay history: the digital single window remains in force.
Getting your Número de Registro Único de Arrendamiento (NRUA) in Spain is not the end of the paperwork. Order VAU/1560/2025 adds a recurring annual obligation: filing a report of all stays in your accommodation during the previous calendar year with the Property Registry. It is called the depósito de arrendamientos de corta duración, the short-term rental deposit.
Miss the filing and the consequence is straightforward: your NRUA is revoked. And without an active NRUA, Airbnb and Booking are legally required to remove your listings from May 2026. This is not a fine. It is losing, in one step, the number that grants you access to the platforms.
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). 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).
Who must file
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
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 report:
| 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
The filing window runs 1 February to 2 March each year. 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 |
The registry fee is approximately €27 + VAT per NRUA filed.
Filing through the 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 risk is having your NRUA revoked. What you can do now:
- Contact your local Property Registry to ask whether a late submission is accepted or whether revocation has already been processed.
- Check the current status of your NRUA with the relevant autonomous community registry.
- If your NRUA was revoked, you will need to restart the registration process.
The Colegio de Registradores has not published a formal late-submission window, so acting quickly reduces the risk of a gap in your registration.
Do not confuse these three separate obligations
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 check-in |
| Modelo 179 / DAC7 | LIRPF + DAC7 Directive | Rental income received | 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 |
The short-term rental deposit does not include personal guest data. It reports aggregate activity: dates, purpose, number of occupants. It does not replace Modelo 179 or the SES.HOSPEDAJES guest submissions.
What guest registration data you already have
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 requires. When February arrives, the full year’s stay history is in your account, with no reconstructing it from emails or calendar exports.
The NRUA and purpose code (1–5) are the only fields you add by hand, since they depend on the nature of each booking rather than the guest registration form. Most tourist accommodation operators will declare purpose 1 (tourist/holiday) for all stays.
The annual cycle from here on
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.
