Do I still need a Spanish rental registration number (NRUA)?

Last reviewed 14 October 2026 · Relays official sources, linked below

Real Decreto 1312/2024, whose provisions took effect on 1 July 2025, created a national register for short-term lets of Spanish property, with its own registration number (NRUA). In May 2026 Spain's Supreme Court annulled that national register. This page relays what the rulings published in the BOE say, and what they don't cover, with links so you can read them yourself.

Records worth keeping

• Your region's tourist registration or licence number, if you let short-term, and the document that granted it.
• Your NRUA number and the registration receipt, if you obtained one before the rulings.
• Rental contracts or booking records, with dates and amounts, per property.
• Your Modelo 210 filings for the rental income (see the deadline finder).

Common questions

Does this change my Spanish tax?

No. The rulings are about the national register of short-term lets, not about tax. Non-residents still declare Spanish rental income on Modelo 210.

What if a booking platform still asks for a number?

Platforms set their own listing requirements and may ask for your regional registration number. Check with your region's tourism authority which number applies to your property.

Why did the court annul it?

The 19 May 2026 judgment resolved an appeal brought by the Generalitat Valenciana. The published rulings annul the national single register and the related articles; read the operative part (“fallo”) in the BOE links below for the exact provisions.