At Xerxes Tax and Law, we understand that staying compliant with evolving regulations is crucial for property owners operating in Spain. As part of the country’s ongoing efforts to regulate and oversee the short-term rental market, a series of new obligations will come into effect in 2026. This blog provides a clear overview of these changes, explaining what you need to know to stay compliant and avoid potential penalties.
What is Changing?
Starting from February 2026, property owners in Spain will be required to submit an annual report detailing all short-term and seasonal rental activity carried out during the previous year, 2025. This requirement is an essential part of Spain’s broader initiative to modernise and centralise the oversight of short-term rentals through the introduction of a single national registry known as the Ventanilla Única Digital de Arrendamientos (VUDA).
Background: The VUDA and Its Role
The VUDA is Spain’s centralised rental registry system, designed to streamline regulation and improve transparency in the short-term rental sector. It works alongside regional licensing frameworks, ensuring consistent oversight across the country.
The VUDA system became mandatory for advertising rentals on online platforms starting July 1, 2025, meaning that all listings on sites like Airbnb, Booking.com, and Vrbo must include a National Rental Registration Number (NRA or VUD ID). This number helps authorities track rental activity and enforce regulations effectively.
Key Requirements for Property Owners
1. Mandatory Registration of Rental Properties
– When: From July 1, 2025, all properties used for short-term or seasonal rentals, including individual rooms and boats, must be registered.
– What: Owners must obtain a unique NRA or VUD ID for each property.
– How: Registration is completed through the electronic platform of the College of Registrars
2. Inclusion of NRA in Online Listings
– The NRA is now a mandatory requirement for all rental advertisements on online booking platforms.
– Platforms are responsible for verifying this number and delisting properties that do not comply.
3. Annual Data Submission in 2026
– Deadline: By February 2026, property owners must submit a detailed report covering all rental activity from 2025.
– What: The report will include information such as property details, rental periods, guest numbers, and income earned.
– Purpose: This process ensures transparency, tax compliance, and enforcement of regulations. The detailed process is still being finalised but will be managed via the electronic office of the College of Registrars.
Addition Legal and Administrative Obligations
– Local and Regional Licenses: Property owners must continue to comply with regional regulations, including obtaining any necessary local tourist licenses.
– Community Approval: Many properties require approval from the community of owners (Homeowners’ Association) before operating as short-term rentals.
– Guest Data Reporting: Landlords must report guest arrival data to the Ministry of the Interior through the SES platform of the Guardia Civil.
– Tax Declaration: All rental income must be properly declared for tax purposes.
These regulations aim to create a more transparent and well-regulated rental market, benefiting both property owners and guests. While the process may seem complex initially, compliance is straightforward once registered and familiar with the reporting obligations.
At Xerxes Tax and Law, we are here to assist you with all aspects of these new requirements—from registration to annual reporting—to ensure your rental activity remains compliant with Spanish law. kim@xerxeslaw.com