The new Order VAU/1560/2025 has created many doubts for homeowners due to the abruptness of its publication and the short notice between the program’s publication and the deadline for submission. From Registro Parte Viajeros, we answer frequently asked questions about the NRUA regarding the interpretation with respect to Regulation EU 2024/2018 and RD 1312/2024.
Applicable regulations
You can find the applicable regulations at the following links:
–Regulation (EU) 2024/1028 of the European Parliament and of the Council
Questions and clarifications
–What is the legal consequence of not carrying out the Annual Lease Registry?
You will be prohibited from advertising your accommodations on online platforms such as Airbnb or Booking.com, and your NRA will be withdrawn and you will have to apply for it again, with a ban on applying for up to a period of 3 years.
-Do I have to register all the reservations or only those made through platforms?
The legal obligation of the annual registration of leases only affects reservations made through the platform.
-I obtained the NRUA in the middle of last year. From when do I have to start recording the leases?
In principle, you have to register all accommodations made through online platforms from January 1st of last year until December 31st of this year.
-What happens if my guest entered the accommodation during 2025 and left during 2026?
You will have to register it normally specifying the departure date. If you do not yet have it because you are still staying at the accommodation, we recommend setting the departure date as December 31, 2025, and setting a new accommodation to register it next year.
-I have a tenant in my home for the school season, and this is the second consecutive year I am renting it to them, but I do not advertise it on a platform. Do I have to complete the Annual Rental Registry?
You do not have to do the Annual Lease Registration because by not advertising it on the platform, you will not be required to request the unique rental registration number NRUA and consequently, you will not have the registration obligation either.
–I rent out my home during the school year, do I have to comply with the annual rental registration obligation?
Only if you advertise the property on an online platform. Seasonal rental is considered a short-term lease as long as it is not rented with the normal terms of the Urban Leases Law, which, as you know, currently has a minimum lease term of 5 years.
-What is the price of this procedure at the College of Property Registrars?
The fee for the procedure will be €27.05 for each deposit submission plus taxes and withholdings.
-In my autonomous community, rentals of more than 10 days are not considered vacation rentals. Do I have to include them in the form?
Yes, this form does not specify any date limits for the accommodations, all must be registered.
-My property is listed on Booking.com, VRBO, or any other PMS, do I have to complete the Annual Registration?
Yes, all short-term accommodations must be registered, both those made through professional platforms and those made non-professionally through platforms.
-I can’t submit it electronically. Can I submit it on paper?
Yes, at the Property Registry office where the house or tourist accommodation is registered. You can find your property registry in this directory. And you can use the N2 application or the Multi N2 application from the property registry to fill out and download the PDF and submit it in person.
–In which portal do I have to submit it electronically?
Through the program enabled by the Colegio de Registradores de la Propiedad “N2” directly or at the headquarters of the Colegio de Registradores de la Propiedad de España or through the One-Stop Window of the Ministry of Housing and Social Affairs.
– How do I download the N2 program?
Through the page enabled by the Property Registry at this link.
Is the N2 program available for Windows and Mac?
No, it is only available for Windows, but the Colegio de Registradores de la Propiedad has enabled a Web application called N2 Multi for those whose devices or operating systems are incompatible with the N2 program, which includes Mac devices. However, this version will have certain limitations compared to the Windows version, as it will only be usable to generate the zip file with the XBRL in the suitable format for submission through the portal, and it will have a maximum limit of 325 activity rows per submission instance.
-I have not rented out my tourist home during the past year. Do I have to submit the registration form?
Yes, you must fill in all the data by checking the box in the last column of the form, and if you do not intend to rent it in the future, you must submit a declaration of cessation of activity to the corresponding regional or local authority.
-What is this Annual Register going to be used for?
This report will be used for statistical purposes and for the Administrations to have precise data on what services the homes in the area need, as well as for the fight against crime and terrorism. It will also be used to formulate the housing policy of the Administrations.
-Will this form be sent to the Treasury or to the Tax Agency?
No, it will only be used for statistical purposes and to inform the administrations.
