BOE-A-2025-27116 was published in the Official State Gazette. This regulation establishes the obligation to submit an annual information form detailing stays during the year 2025.
Content
This reporting model is an annual system that transforms daily operations (reservations, actual check-in and check-out dates, number of guests, and purpose of stay) into a structured declaration by property and by rental unit . It aligns with the European framework that promotes the collection and exchange of data on short-term rentals, strengthening transparency and control over tourism activity.
The obligation to report on tourist rentals already existed through other models and regulations, but the 2026 deadline marks the full implementation of this specific annual model and its integration into the Single Registry and the Digital One-Stop Shop for Rentals. For managers, this means a clear timeline (February as the key month) and a standardized reporting format, which reduces discretion and increases the traceability of the information reported.
It is essential to distinguish between holiday rentals and other seasonal rentals, since the model focuses on short-term rentals , especially those marketed through online platforms and with a specific tourist or temporary purpose.
The information template includes information about your bookings : the purpose of the rental , number of guests , the check-in and check-out dates for each stay , and details related to your property .
In practice, each manager must be able to clearly link the property to the different operating units that are marketed (for example, different apartments or internal references), so that the report accurately reflects what has been rented and in what periods.
The general rule is fixed: the form must be submitted during the month of February each year with data from the previous calendar year . The regulation comes into effect on January 2, 2026, so the first filing will take place in February 2026 with the information corresponding to 2025.
The form can be submitted in PDF format in person or digitally as a single XBRL file . For online submissions, it is submitted to the relevant registry through the electronic office of the College of Registrars .
The information is organized into three main sections: (1) identification of the applicant, (2) identification of the property, and (3) details of the activity for each rental unit. This third section includes a declaration of stays during the previous calendar year , with the minimum level of detail required by the regulations.
For managers , this means having all properties inventoried with their CRU and having a system that allows extracting and consolidating activity data per rental unit, without contradictions between what is commercially exploited and what is declared in the registry.
For each lease unit, the model requires a minimum set of fields that must be extractable from daily operations. These include:
These fields convert daily bookings and stays into a structured annual record, so the quality of the data in check-in and booking management is crucial for a correct and trouble-free deposit.
The registrars' association warns that the consequences of not submitting the form on time and in the correct manner may lead to the revocation of the Unique Rental Registration Number (NRUA) .
