ANNUAL INFORMATIVE FILING FOR SHORT-TERM RENTALS

The Order VAU/1560/2025, of 22 December, published in the Official State Gazette (BOE) on 31 December 2025 (show/download PDF), establishes a new annual informative obligation for landlords vis-à-vis the Administration.

This regulation requires the filing of an annual informative return relating to the short-renatl contracts entered into during the previous year, including the rental registration number, the type of rental (temporary, tourist, room rentals, vessels, and so on), the number of tenants, and the check-in and check-out dates.

A separate informative return must be filed for each property, room, vessel, etc

Deberá presentarse un modelo informativo por finca, habitación, buque, etc

Filing deadline, procedures and consequences of non-compliance

The informative return must be filed in the month of February each year, starting in February 2026.

The filing must be made with the Land Registry, either:

  • Electronically, through the online platform of the Association of Spanish Land and Commercial Property Registrars, or
  • In paper form, at the corresponding Land Registry.

Although this is a purely informative obligation and does not involve a direct payment, proper compliance is essential, as failure to file, late filing, or filing with incorrect information may result in administrative requests or potential penalties.