Some time ago, through our blog, we informed you about the imminent entry into force of a new obligation for holiday rental property owners and managers: the requirement to obtain a state-issued NRUA (Número de Registro de Uso de Alquiler / Rental Use Registration Number), as well as the obligation to submit an annual declaration.
Today, we bring highly important news that drastically changes the regulatory landscape for the real estate and holiday rental market, especially in highly active areas such as Marbella: the Supreme Court has annulled this Single Registry.
What Has the Supreme Court Decided?
Last Thursday, 21 May, the General Council of the Judiciary issued a press release announcing a landmark decision: the annulment of the Single Registry for short-term rentals (the body dependent on the Land Registry that issued the NRUA).
Although we were initially cautious while waiting to review the full judgment, today we can officially confirm that the complete text is already available through the Judicial Documentation Centre (CENDOJ). While we are still awaiting its publication in the Official State Gazette (BOE), the decision is final.
How Does This Affect the Obligations of Property Owners and Managers?
If you read our previous update, you may remember that there were a series of critical dates and forms that required attention. With this new ruling, the entire state regulatory framework is now void.
Here is a summary of how this decision impacts your day-to-day operations:
Goodbye to the February – March 2026 Filing Requirement
It is NO longer legally mandatory to submit the Short-Term Rental Information Form that was scheduled for the first quarter of 2026. It will no longer be necessary to collect and report contracts, guest numbers, or 2025 check-in/check-out dates under this regulation.
The NRUA Is No Longer Mandatory
The requirement to obtain the Rental Use Registration Number through the Land Registry in order to advertise properties on online platforms (Airbnb, Booking, etc.) has been cancelled.
The “N” Application Is No Longer Required
There is no longer any need to access the online platform of the Spanish Land Registrars to submit annual information.
State Penalties Are Eliminated
The serious consequences we previously warned about (such as the automatic cancellation of the licence to operate on online platforms for failing to submit the state form) are no longer applicable.
