NRUA 2026 Information Form: everything you need to know
The entry into force of Order VAU/1560/2025 has raised many questions amongst holiday let owners. This is a new reporting obligation; it does not involve a new registration or a new licence.
It stipulates that holders of an NRUA must submit a form once a year detailing the stays that have taken place at their property during the previous year. It is a registration mechanism to monitor the use of the property as a short-term let; it serves no tax purpose and does not replace the guest register.
Who is affected by this obligation
Only those owners who obtained their Unique Rental Registration Number (NRUA) in 2025 are required to submit this form, as those who obtained it in 2026 will not need to complete this procedure until next year, and in 2024 the NRUA did not exist.
This includes all owners or operators who hold an active NRUA, whether for holiday or tourist lets, lets for work or study purposes, medical treatment or other temporary, non-permanent uses. Each property with an NRUA must be declared separately.
Deadline for submitting the NRUA Annual Information Return
It must be submitted between 1 February and 2 March 2026, recording the data for the 2025 financial year. Stays taking place throughout the whole of 2025 must therefore be declared. From then on, this will become an annual obligation. Each February, the details for the previous year must be declared.
Even if the property has not had any bookings, the form must still be submitted, ticking the ‘no activity’ option. Here is the link to the Official State Gazette (BOE) containing the official documentation to be submitted.
What information is required in this document
This is an informative document; it does not include guests’ personal details or financial information. The details required are:
- Details of the owner or person submitting the return
- Unique Property Registration Code (CRU)
- NRUA number
- Purpose of the tenancy (holiday, work, study, etc.)
- Number of guests per stay
- Check-in date
- Check-out date (always fill in to avoid any issues)
Why it is important to submit this document
It is very important to submit this document because failure to do so may result in the Ministry of Housing initiating proceedings to revoke the NRUA, which would prevent the property from continuing to be advertised on online platforms.
The order does not impose direct financial penalties, but it does provide for significant consequences, such as issues with the property register, requests to rectify the situation, withdrawal of the NRUA, and the inability to legally operate the property as a short-term let.
Where to submit the NRUA Annual Information Form
The form is submitted to the relevant Land Registry, with two options available: in-person submission on paper or online submission via the Association of Registrars. It is recommended to submit it in XBRL format to speed up automatic validation, as this is the electronic format used in the official taxonomy for this form.
How we at Cubo’s Holiday Homes can help you
At Cubo’s Holiday Homes, we offer you two options to help you comply with this obligation.
Option 1: Full management by Cubo’s Holiday Homes
We take care of the process: we prepare the NRUA Information Return, submit it to the Land Registry and confirm when the process is complete. If any information or documentation is missing, we will contact the owner to complete the process within the statutory deadline. Please contact us to find out the cost of this service.
Option 2. Submission by the owner
Cubo’s Holiday Homes will send you the NRUA Informative Declaration, already completed, and the property owner must submit it to the Land Registry where the property is registered. The owner must pay the corresponding fee directly to the Land Registry. The cost of the procedure corresponds to the Land Registry’s fee, currently €32.
1. Is this a new licence or registration?
No. The NRUA Informative Declaration is not a new licence nor does it replace any existing one. It is simply an annual informative declaration regarding the use of the property.
2. Do I have to submit it even if I haven’t had any bookings?
Yes. Even if you have not had any guests staying during the year, you must still submit it, ticking the ‘no activity’ option.
3. Does it include guests’ personal details?
No. The form does not ask for names, national identity numbers, passport details or financial information. Only the arrival and departure dates and the number of guests per stay are declared.
4. What happens if I don’t submit it?
The regulations do not specify a direct fine, but failure to submit the form may lead to registration issues, requests for rectification or even the revocation of the NRUA, which would prevent you from advertising the property on platforms.
5. Do I have to submit it for each property?
Yes. Each property with an active NRUA must be declared separately, even if they belong to the same owner.
6. Can I submit it myself or do I need an agent?
You can do this in person at the Land Registry or online. It is not compulsory to hire anyone, but getting help can prevent formal errors that might lead to subsequent requests for rectification.
7. Does this replace the guest register or tax obligations?
No. These are different procedures. The NRUA form is for registration purposes, not tax purposes; it does not replace either the guest register or tax obligations.
The NRUA Information Form is a simple but important procedure for keeping your property up to date and avoiding future issues. If you’d prefer some support or simply want to ensure everything is correct before submitting it, our team can advise you with no obligation. Sometimes, a quick check now can save you a lot of hassle later on.