The NRA annual renewal saga continues....

Spain has recently introduced a new ministerial order (VAU/1560/2025) clarifying how short-term rental data must be reported for different booking purposes, such as tourism or business travel. While this has caused some confusion, the reporting obligation itself is not new.

The requirement was originally introduced under Royal Decree 1312/2024, but until now there was no approved reporting method or data format, making enforcement impractical. The new order resolves this by defining how and in what format data must be submitted, meaning the obligation is now enforceable. Failure to comply may result in a property’s national registration number being withdrawn.

Property owners and managers must submit an annual report per property, covering the previous year’s bookings. The first deadline is March 2026 (for 2025 bookings), and a report is required even if no bookings took place.

Reports must be filed with the Land Registry (or the Moveable Assets Registry where applicable), either in person or electronically. Electronic submissions must be made in XBRL format, using the XBRL Arrendamientos 2025 taxonomy, via the College of Property Registrars website.

The process has added further complexity, requiring use of the N2 application to generate and sign the files, with limited guidance available in English. To help, we have translated the N2 user manual, which you can download below.

HolidayRentPro already supports exporting the required data in the correct CSV format for each property. Booking records are being updated to capture the purpose of stay, with further work underway to partially automate the submission process.