New Annual Declaration Requirement for Short-Term Rentals in Spain
All property owners in Spain who operate a short-term rental property with a Unique Rental Registration Number (NRUA) are now required to submit an annual activity declaration.
This obligation applies for the first time in 2026 and affects rental activity from 2025.
Submission deadline: 1 February – 2 March 2026
Failure to submit may result in sanctions, including the withdrawal of your NRUA.
This article explains who must declare, what information is required, and what happens if you do not comply.
This article is for informational purposes only and does not constitute legal advice.
Is the NRUA Declaration Mandatory in 2026?
Yes.
All properties with an active NRUA must submit an annual declaration to the Spanish Land Registry.
This applies to:
- Private individuals and companies
- Residents and non-residents
- Properties listed on Airbnb, Booking.com, and other platforms
- Properties that had no rental activity in 2025
Even if your property had zero bookings, you must still submit a declaration indicating “no activity.”
What Information Must Be Included in the NRUA 2026 Declaration?
For each stay completed in 2025, property owners must report:
- Number of guests
- Check-in date
- Check-out date
- Purpose of the stay (tourism, business, study, etc.)
The goal of this measure is to increase transparency and improve administrative oversight of the short-term rental sector in Spain.
What Happens If You Do Not Submit the NRUA Declaration?
Failure to comply may lead to:
- Financial penalties
- Withdrawal of your NRUA
- Suspension of your short-term rental activity
- Inability to legally operate your property
It is important to note that this declaration is not a new tax. It is an administrative reporting obligation.
For short-term rental owners in Marbella — from Cabopino to San Pedro de Alcántara — compliance is essential to protect your rental income and listing status.
How Can You Submit the NRUA Declaration?
You can submit the declaration:
Online
Through the official Digital Rental Single Window or the platform provided by the Spanish Property Registrars.
In Person
At the corresponding Land Registry office.
If you work with a professional management company, they may submit the declaration on your behalf, provided they can demonstrate active management of your property.
What Qualifies as a Short-Term Rental?
This obligation applies to any property offered for short stays, including:
- Holiday rentals
- Temporary stays for work or study
- Any accommodation not used as a primary residence
If your property is marketed as a short-term rental in Marbella, it is likely subject to this requirement.
Why This Matters for Property Owners in Marbella
Spain’s short-term rental regulations are becoming increasingly structured and monitored.
This annual NRUA declaration reflects a broader regulatory trend aimed at:
- Strengthening oversight of the rental market
- Reducing irregular activity
- Increasing transparency
Across Spain, the number of registered tourist rental properties has already begun to adjust due to stricter controls.
For Marbella property owners, compliance is no longer optional — it is part of responsible rental operation.
Why Professional Short-Term Rental Management Matters
Short-term rental management today goes beyond pricing and guest communication.
It now includes:
- Regulatory awareness
- Administrative monitoring
- Structured operational processes
- Risk prevention
At Pass the Keys Marbella, we manage properties across the entire Marbella territory — from Cabopino to San Pedro de Alcántara — combining revenue optimisation with structured operational oversight.
We do not provide standalone legal advisory services. Our regulatory awareness is integrated into our full-service management model.
Considering Professional Short-Term Rental Management in Marbella?
If you own a property in Marbella and want to operate confidently, maximise income, and avoid administrative oversights, professional management may be the right next step.
📅 Book a Marbella property strategy call here:
👉 https://calendly.com/ana-torrens-passthekeys
This call is designed for property owners interested in:
- Maximising rental income
- Delegating full operational management
- Working with a structured professional team
During the call, we will review your property’s income potential and explain how our management model works.
Key Takeaways
- NRUA annual declaration is mandatory in 2026
- Deadline: 1 February – 2 March 2026
- Applies even with zero rental activity
- Non-compliance may lead to sanctions or NRUA withdrawal