Foreign property owners who rent out their property in Spain on a short-term basis — for holiday, work or study purposes — must comply in 2026 with two independent obligations: an administrative obligation linked to the Single Short-Term Rental Registry (NRUA) and a tax obligation before the Spanish Tax Agency. Both operate autonomously, and non-compliance may generate different legal consequences.
Administrative Obligation: NRUA and Annual Renewal
Since the entry into force of Royal Decree 1312/2024, the Short-Term Rental Registration Number (NRUA) has become mandatory in order to advertise the property on digital platforms. This registration number is valid for twelve months and must be renewed by reporting the activity carried out or the absence of activity within the corresponding deadline. If the information is not updated, the registration expires and the platform may automatically remove the listing. The notification must include the assigned NRA number, number of guests, check-in and check-out dates and the purpose of each stay.
Tax Obligation: Form 210 – Non-Resident Income Tax (IRNR)
When the property generates income, the non-resident owner must file Form 210 corresponding to Non-Resident Income Tax (IRNR). In the case of effective rental activity, the tax return is filed quarterly: from 1 to 20 April, July, October and January. Only when the property remains vacant does the annual deemed income declaration apply in the following tax year.
Applicable Tax Rate According to Tax Residence
The applicable tax rate depends on the owner’s tax residence. Residents of the European Union or European Economic Area are taxed at 19 % on net income. Non-EU residents are taxed at 24 %. Although traditionally this 24 % rate was applied to gross income without deductions, recent case law based on the principle of free movement of capital is allowing the deduction of expenses also for non-EU residents. However, in practice it may be necessary to initiate administrative proceedings in order for such deduction to be recognised.
Automatic Data Cross-Checking from 2026
From 2026 onwards, the Spanish Tax Agency will have access to the data declared in the Administrative Registry. If guests and stays are reported in the NRUA but the corresponding Form 210 is not filed, data cross-checking may trigger automatic tax actions.
How Can Our Firm Assist You?
Our firm regularly advises non-resident property owners on the tax planning and management of rental properties in Spain, ensuring coordinated compliance with both administrative and tax obligations. We provide pre-rental advice, preparation and filing of tax returns, representation before the Spanish Tax Authorities through power of attorney and review of previous tax situations.
If you would like an individual assessment of your situation, you may contact our firm through www.delgado-vila.com or visit any of our offices in Málaga, Torrox-Costa and Mijas-Costa.