Holiday Rentals in Spain After the National Registry Was Struck Down (2026)
Spain's Supreme Court struck down the national holiday rental registry (NRUA) in May 2026. What still applies: regional registration, your building, platforms.
If you own a holiday let in Spain, or plan to, the rule that caused the most noise in 2025 no longer exists in the form it was passed. On 19 May 2026 Spain's Supreme Court struck down the national short-term rental registry, the NRUA number every host was told to obtain. That does not leave holiday rentals unregulated: three layers remain, and the one that matters most is your autonomous community's.
What exactly did the Supreme Court strike down?
Judgment 620/2026 of 19 May partly upheld the Valencian regional government's challenge to Royal Decree 1312/2024 and annulled the national registration procedure. Further judgments on 21 May and 1 June 2026 repeated the annulment. The reason is constitutional: the State cannot create a registry that overlaps the tourism registries Spain's autonomous communities already run.
| Royal Decree 1312/2024 | Status in September 2026 |
|---|---|
| Owner's duty to obtain the national registration number (art. 5) | Annulled |
| National registry and registration procedure (arts. 8 and 9) | Annulled |
| Number verification and annual information return (art. 10) | Annulled |
| Obligations of rental platforms (art. 6) | In force |
| Single Digital Rental Window, the data exchange (art. 7) | In force |
In practice: since May 2026 you do not need to obtain an NRUA number or file the annual return tied to it. What does remain is that platforms send the authorities monthly activity data for every listing.
What is still mandatory?
1. Your autonomous community's tourism registration
Holiday lets (viviendas de uso turístico) are regulated by each autonomous community. Almost all require the property to be entered in the regional tourism registry before you start, and that number is the one platforms will ask you for. Requirements vary widely from one region to another, and your town hall can also restrict the activity by area through its zoning plan. Check both before you advertise.
2. Your building's approval
Since 3 April 2025, in a building under horizontal property (a block with a community of owners), starting a holiday rental requires the community's express approval: a vote in favour by three-fifths of the owners who also hold three-fifths of the ownership shares (article 17.12 of the Horizontal Property Act, as amended by Organic Law 1/2025).
With the same majority the community can approve, limit, condition or prohibit the activity, and raise the holiday flat's share of common charges by up to 20%. Those agreements are not retroactive: an owner who was already operating lawfully before the vote is not affected by it.
3. Platforms and the EU regulation
Regulation (EU) 2024/1028 has applied across the EU since 20 May 2026. It harmonises how short-term rentals are registered wherever a registration procedure exists and requires platforms to share activity data with the authorities. In Spain that exchange runs through the Single Digital Window, which the judgment left standing.
What about mid-term rentals?
Renting for months with a documented reason (work, study, medical treatment) remains under the Urban Leases Act, needs no tourist licence and, after the judgment, no NRUA either. We cover it in our guide to seasonal rental contracts.
How is holiday rental income taxed?
| If you are | Tax | What to know |
|---|---|---|
| Tax resident in Spain | IRPF | The 50% to 90% reductions for residential letting do not apply to holiday or mid-term rentals |
| Non-resident | Modelo 210 (IRNR) | 19% with deductible expenses if you live in the EU or EEA; 24% on gross income everywhere else |
The Modelo 210 figures, with a worked example, are in our guide to non-resident landlord tax.
Frequently asked questions
Is the NRUA number I already obtained still useful?
After the annulment you no longer have to hold it, renew it or report anything tied to it. What does not go away is your entry in the autonomous community's tourism registry, which regional law still requires.
Can my community of owners ban a holiday let that was already running?
It can vote by three-fifths to limit or prohibit the activity, but the Horizontal Property Act states expressly that such agreements are not retroactive. A ban already written into the building's statutes is a different matter: take it to a lawyer with the statutes in hand.
Do I need a tourist licence to rent by the month?
No. Tourist registration is for holiday lets by the day or week. A mid-term rental with a documented reason is governed by the Urban Leases Act.
General information, current as of September 2026, based on Supreme Court judgment 620/2026, Royal Decree 1312/2024 and the Horizontal Property Act. It is not legal advice: tourist rental rules vary by autonomous community and municipality.