Spanish Supreme Court abolishes NRUA registration for non-tourist rentals

Important change for owners renting out with a Non-Touristic Licence, non-tourist rentals (11 to 364 days)

The Spanish Supreme Court abolishes mandatory NRUA registration for non-tourist rentals (11 to 364 days)

Good news for owners who rent out their property in Spain via platforms such as Airbnb, Booking.com, or similar websites.

In its ruling No. 620/2026 of May 19, 2026, the Spanish Supreme Court annulled a significant part of the regulations regarding the Registro Único de Arrendamientos (NRUA). As a result, the obligation to apply for a Unique Rental Registration Number (NRUA) and report annually to the Spanish Land Registry (Colegio de Registradores) for non-tourist rentals (stays of 11 to 364 days) is abolished.

What changes specifically? Owners offering their property for non-tourist stays of 11 to 364 days NO longer need to:

• apply for an NRUA registration number;

• submit an annual NRUA declaration to the Spanish Land Registry;

• include an NRUA number in advertisements on rental platforms.

According to the Supreme Court, the Spanish State did not possess the necessary powers to impose a national registration system that overlaps with existing regional regulations. Therefore, this part of the regulations was annulled.

What remains mandatory?

Although this administrative obligation is abolished, a number of other legal obligations remain in force unchanged.

1. Tourist rentals (maximum 10 days)

When a property is rented out for tourist stays of up to 10 days, a valid tourist rental license remains mandatory, in accordance with the regulations of the autonomous region concerned.

2. Rentals of 11 to 364 days

For rentals of 11 to 364 days, neither a tourist license nor an NRUA number is required anymore. However, it remains important that advertisements are clearly presented as seasonal rentals (temporary rentals) and not as holiday rentals. The content of the advertisement must correspond to the actual nature of the rental.

3. Guest registration

The mandatory registration of tenants via the SES Hospedajes platform of the Spanish Ministry of the Interior remains fully applicable.

4. Tax obligations

The declaration of received rental income also remains unchanged. Owners must still declare their rental income on time in accordance with Spanish tax regulations.

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Our advice

The recent ruling provides significant administrative simplification for owners who rent out their property for medium-term stays. Nevertheless, it remains essential to draft advertisements correctly and comply with remaining legal and tax obligations.

Do you have questions about the right rental formula for your property or would you like advice on current Spanish regulations?

The TANTO MÁS Homes team is happy to assist you.
www.tantomas.com  - Info@tantomas.com