Depósito de Arrendamientos (NRUA) in Marbella: New Annual Filing Requirement for Rental Property Owners

Many property owners in Marbella only discover administrative requirements after receiving an official notice. To help you stay ahead, here’s what you need to know about a new annual filing requirement affecting short-term and mid-term rentals across Marbella and surrounding areas such as Elviria, Cabopino, Río Real, El Rosario, Nueva Andalucía, Puerto Banús, and San Pedro de Alcántara.

What Is the Depósito de Arrendamientos (NRUA)?

The NRUA (Número de Registro Único de Arrendamientos) is an official registry system that requires owners or accredited managers to submit annual information about the short-term or mid-term rental activity associated with each property.

It is an administrative filing, not a tax, and does not replace any existing rental deposit obligations under Spanish law.

Is This Filing Mandatory in Marbella?

Yes. Any property with an NRUA number must submit the annual declaration. While this is a national requirement, it is particularly relevant for owners in high-occupancy areas like Marbella, where inspections and regulatory oversight are more common.

The owner is legally responsible for submitting the information, though the filing can be completed by a property manager if formal management rights are accredited via contract.

Which Rentals Are Likely Affected?

The NRUA filing generally applies to:

• Short-term rentals (under 1 month)
• Mid-term rentals (1–11 months)
• Corporate lets and relocation rentals
• Properties used other than as a primary residence

Owners with mixed-use properties should verify which contracts require annual NRUA filings. Pure tourist stays under a VFT license may follow slightly different rules, but overlapping contracts could still fall under the obligation.

How Is the NRUA Filed?

Submissions are made using the official N2 application provided by the Spanish Property Registries.

Practical steps include:

1. Download the N2 program (currently Windows only; Mac versions expected later).
2. Review the official guidance on completing the form.
3. Activate a “usuario abonado” account on the registry website.
4. Complete the property and contract information.
5. Submit online via your digital certificate, or in person at the Registry if preferred.
   

What Does It Cost?

• Registry fee: €27.05 + IVA per declaration.
• Manager/admin fee (optional): If you choose professional support, an additional fee may apply for preparation, submission, and follow-up.

Owners may compile and submit the declaration themselves or use a professional service; both options are valid.

What Happens If You Don’t File?

Failure to submit the annual NRUA declaration may result in the withdrawal of your NRUA number, which would prevent the property from being legally offered as a short-term rental. Owners may also be contacted for additional documentation or clarification.

Why Compliance Matters in Marbella

High-occupancy areas such as Elviria, Cabopino, Río Real, Nueva Andalucía, Puerto Banús, and San Pedro de Alcántara face:

• More inspections
• Greater scrutiny from platforms and regulators
• Higher risk of operational disruption during peak season

Staying compliant prevents administrative issues, ensures uninterrupted rentals, and protects your income.

Optional Support from Property Managers

If you prefer, a professional manager can:

• Review whether your contracts fall under NRUA obligations
• Compile the required information
• Submit filings on your behalf (with authorization)
• Ensure deadlines are met and documents are correct

Using a professional service is optional. Owners are free to submit the declaration themselves or through any accredited provider.