Spain’s Supreme Court Annuls the Single Rental Register (NRA)

Effects of the Judgment on the Holiday Rental Market

Supreme Court Judgment STS 620/2026, issued on 21 May 2026, eliminates the so-called NRA or Single Rental Register, which was a mandatory national register.

This register affected owners of holiday rentals and short-term rentals, who, in order to carry out such activity, were required to register their properties in that Register, which depended on the Land Registry.

For many property owners and foreign investors, this judgment represents very good news, as it improves legal certainty and allows a significant reduction in the bureaucracy associated with real estate investment in Spain aimed at holiday rental activity.

However, it is important to understand that holiday rentals remain regulated, and obligations do not disappear, but rather the entire regulatory burden falls back on the Autonomous Communities and local councils, returning to the legal framework prior to the creation of the NRA.

In cities such as Málaga, Marbella, Alicante, Valencia, Madrid or Barcelona, thousands of foreign buyers acquire apartments, villas and holiday homes each year with the aim of generating income through tourist or short-term rentals.

Below, we analyse what this judgment means for those who wish to purchase property in Spain as an investment and generate income through holiday rentals, as well as for those owners who were unable to obtain the NRA for different reasons.

What was the NRA Spain and why was it a concern for owners and investors?

The NRA or Single Rental Register was created by the central government through Royal Decree 1312/2024 with the aim of centralising control over properties intended for short-term rental, that is, holiday rental properties.

The NRA required:

• registering the property in a national system,
• obtaining a mandatory identification number,
• and using such number to advertise the property on platforms such as Airbnb or Booking.

Many owners and buyers considered that this new register increased the administrative complexity of carrying out holiday rental activity in Spain, and that it created a central government register that overlapped with those of the Autonomous Communities, thereby invading their competences.

Especially in high-tourism-demand areas such as the Costa del Sol, Costa Blanca or the Balearic Islands, investors seek regulatory clarity in order to secure their investment. The NRA created an additional barrier that in some cases prevented the possibility of renting the property for tourism purposes, even where it had the corresponding tourist licence from the relevant Autonomous Community.

There were properties that had a tourist licence but could not obtain the NRA for various reasons depending on the Land Registry where they were recorded.

What are the practical effects of the Judgment?

Judgment STS 620/2026 eliminates the NRA and concludes that the State does not have sufficient powers to impose a mandatory national tourist register. The Supreme Court considers that competences in tourism and tourist housing mainly belong to the Autonomous Communities and not to the State.

Therefore, the key provisions of the NRA are annulled and the obligation to obtain a national number to rent short-term properties disappears. It is no longer necessary to register in the NRA in order to carry out holiday rental activity in Spain, and it is no longer necessary to obtain an NRA number.

Nor can this number be required in order to advertise a property on digital platforms such as Airbnb or Booking. In other words, these platforms will not require it, and it will be sufficient to provide the tourist licence number issued by the relevant Autonomous Community.

What must be done now to legally rent a tourist property in Spain?

The judgment obviously does not eliminate the regulation of tourist properties in Spain. What disappears is only the NRA national register.

Owners and buyers must continue to comply with regional and local regulations, as well as pay the corresponding taxes in Spain on the income obtained from such activity. Even if you are a non-resident owner, holiday rental income is taxed in Spain through Non-Resident Income Tax (IRNR).

In Andalusia, it is still mandatory to obtain the VUT number if the property is urban, or VIAR if the property is rural, and it is compulsory to register the property in the Andalusian Tourism Register (RTA) in order to obtain such registration. This register is equivalent to the tourist licence of the property for holiday rental purposes in Andalusia.

Therefore, any foreign owner or buyer interested in investing in property to be used for holiday rental must continue to carry out a prior legal analysis before acquiring the property.

In order to register the property in the RTA, it must be verified that it meets the technical and legal requirements necessary to carry out holiday rental activity, such as: authorisation from the Community of Owners for such activity, First Occupancy Licence, minimum room sizes, etc.

What should I do if my property already has an NRA or is pending registration?

Since the NRA has been eliminated, nothing needs to be done.

This means that whether your property is already registered, in the process of registration, or was not registered for any reason, with regard to the NRA, the owner does not need to take any action because that register no longer exists.

From now on, the owner may rent the property provided that it has the tourist licence from the Autonomous Community where it is located and complies with municipal regulations.

What should a buyer do if planning to invest in property for holiday rental?

It is essential to carry out legal due diligence before purchasing a tourist property in Spain, in order to avoid problems and reduce unnecessary risks.

This real estate legal due diligence or legal report should include the requirements necessary for the property to be used for holiday rental, and whether the property to be acquired meets those requirements.

It should be taken into account that there are different legal requirements in order to carry out holiday rental activity, and that municipalities and cities may also impose limitations and restrictions on new rental properties.

If the intended use of the property is holiday rental, it is important that this due diligence is carried out as soon as possible and, obviously, before the buyer signs the private purchase contract (PPC). The reservation or the PPC itself should include a clause protecting the buyer in case the activity is not feasible and the buyer wishes to withdraw from the purchase.

Legal advice from a lawyer specialised in real estate law, with proven experience and knowledge, is essential to ensure a safe process and to provide certainty regarding the possibility of using the property for holiday rental.

How does this judgment affect Airbnb and Booking?

Digital platforms remain obliged to cooperate with public authorities and verify certain legal requirements.

However, they will no longer be able to require registration of properties in the NRA, although they will still require the property registration number in the relevant regional tourism registry in order to advertise a property on their platforms.

 

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C&D Solicitors, specialist lawyers in property law in Andalusia, Murcia and Alicante

At C&D Solicitors, we specialise in providing property advice to foreign clients, whether they are individuals seeking to buy a second home or an investment property in Spain, or investment companies seeking to grow their asset portfolio and take advantage of the capital gain