Tourist rentals in Spain: the single registry, its annulment by the Supreme Court and the owner’s obligations

Short-term letting of a home — so-called tourist or holiday rental — is subject in Spain to a three-tier framework: state, regional and municipal. In 2025 a nationwide single registry came into operation, mandatory in order to advertise a property on platforms such as Airbnb or Booking. In May 2026, the Supreme Court partly annulled it for want of state competence. For the owner who lets a home over the summer — and very particularly for the non-resident owner on the Costa Blanca and the Costa Cálida — it is worth being precise about which obligations have lapsed and which remain fully in force.

What the single rental registry is and when it became mandatory

Royal Decree 1312/2024 of 23 December regulated the Single Rental Registry procedure and created the Digital Single Window for Rentals, transposing Regulation (EU) 2024/1028 of 11 April 2024 on the collection and sharing of data relating to short-term accommodation rental services. The system assigned each property a Single Rental Registry Number — the NRUA — managed by the Land Registry, without which platforms could not publish the listing. Registration became mandatory for online advertising from 1 July 2025.

Its stated aim was twofold: to give traceability to a growing market and to allow data sharing between platforms and public authorities. The periodic transmission of that information was channelled, in formal terms, through the model approved by Order VAU/1560/2025 of 22 December.

The partial annulment by the Supreme Court

Supreme Court Judgment 620/2026 of 19 May (ECLI:ES:TS:2026:2148), of the Contentious-Administrative Chamber, Third Section, partly upheld the appeal brought by the Regional Government of Valencia against Royal Decree 1312/2024. The judgment was published in the Official State Gazette of 8 June 2026.

The legal question was one of competence: whether the State could impose a single, nationwide registry. The Court held that it could not. The provisions creating the single-registry procedure — and the requirement to register in order to obtain the number that enables advertising — exceed what amounts to “basic rules” or “coordination measures” over the general planning of economic activity under Article 149.1.13 of the Constitution, and encroach on the regional powers over housing and tourism. It therefore annulled them.

The judgment does not, however, annul the Royal Decree in its entirety. The Court dismissed the appeal as regards the Digital Single Window for Rentals and the data-transmission obligations of the platforms, which it considered covered by the state powers of economic coordination and of statistics for state purposes under Article 149.1.31. As a result, from publication of the ruling the obligation to obtain the NRUA at the Land Registry lapses, but the information duties of online intermediaries remain.

Which obligations survive for the owner

The demise of the state registry should not be confused with a deregulation of tourist rentals. What the Supreme Court returns to the regions is the power to regulate the activity; it does not abolish it. The owner must still comply with the three tiers examined below, and platforms retain their duty to report data to the Single Window, reinforced by Regulation (EU) 2024/1028, applicable from 20 May 2026.

The three tiers of regulation: State, region and municipality

At state level, beyond the annulled registry, a decisive requirement remains: the authorisation of the owners’ association. Article 17.12 of the Horizontal Property Act, introduced by Law 12/2023 of 24 May on the right to housing, allows the general meeting to limit, condition or prohibit the tourist-letting activity by a three-fifths majority. Organic Law 1/2025 of 2 January, in force since 3 April 2025, reinforced this: the new paragraph 3 of Article 7 requires the express, prior approval of the association — that same three-fifths majority — to commence the activity. Without that resolution, the property may not be put to tourist use even if the owner meets every other requirement.

At regional level sits the tourist licence or registration, which is today — after the judgment — the central piece of the system. The Region of Valencia, for properties on the Costa Blanca, and the Region of Murcia, for those on the Costa Cálida, each have their own register of tourism undertakings and activities, with requirements as to habitability, capacity and an identifying plaque. Letting without that regional registration exposes the owner to penalties, irrespective of the status of the state registry.

At municipal level, finally, many town councils have adopted moratoria and planning restrictions that condition or bar new licences in certain areas. Planning compatibility of the use is often the first filter worth checking.

Tax for the non-resident owner: IRNR and Form 210

Income from letting a property located in Spain is taxed here, regardless of where the owner resides. The non-resident declares that income under the Non-Resident Income Tax (IRNR) through Form 210, with particular rules depending on whether or not they reside in the European Union. We analyse this in detail in our guide to the taxation of non-residents in Spain, which complements the legal keys to buying a home for the international buyer.

Frequently asked questions

Do I still need the registry number (NRUA) to advertise my property?

After Supreme Court Judgment 620/2026, the obligation to obtain the NRUA at the Land Registry has lapsed. The regional tourist-licence framework nevertheless remains mandatory, and without it you may neither advertise nor operate the property.

Does the ruling mean there are no longer any rules?

No. The Supreme Court did not liberalise tourist rentals: it returned their regulation to the regions and preserved the platforms’ data obligations through the Single Window.

Can the owners’ association stop me from letting?

Yes. Since Organic Law 1/2025, the express, prior approval of the general meeting, by a three-fifths majority, is required to put the property to tourist use.

I am a non-resident — am I taxed in Spain on what I earn?

Yes. Income from letting a property located in Spain is taxed under the Non-Resident Income Tax through Form 210.

How we help you with tourist rentals and non-resident taxation at RCM Legal

There are today two sources of uncertainty for anyone letting a summer home: the confusion between the fall of the state registry and the obligations that remain in force — regional licence, association authorisation and planning compatibility — and the poor fit between that activity and its taxation, which for the non-resident runs through the IRNR. Failing to align both planes is what, more often than not, leads to regional penalties or to avoidable tax regularisations.

At RCM Legal, as real estate lawyers in Murcia and advisers to non-resident owners on the Costa Cálida and the Costa Blanca, we verify the tourist viability of your property across the three tiers, handle the licence and the association resolution, and order your taxation under the IRNR. You can see our approach on the page for a real estate lawyer for the Costa Blanca and the Costa Cálida. Tell us about your case.