The rise of holiday rentals has not only transformed the way we travel, but also the attention authorities pay to this sector. Starting in January 2026, key new annual obligation for owners and managers of tourist and seasonal comes into effect Short-Term Rental Information Form , approved by Order VAU/1560/2025 anonymous manner short-term rental activity within the Single Registry and the Digital One-Stop Shop .
Content
This reporting model is an annual system that transforms daily operations (reservations, actual check-in and check-out , 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 oversight of tourism activity.
The obligation to report on tourist rentals already existed through other models and regulations, but the 2026 marks the full implementation of this specific annual 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 tourist or temporary purpose.
The information form is submitted for each property registered in the Land Registry that is intended for short-term leases , and also for ships , boats , or naval artifacts when applicable. Each submission identifies the property by its Unique Registry Code (CRU) and details the activity for each lease unit , referenced by its registration number or equivalent identifier.
In practice, each manager must be able to clearly link the property (CRU) with the different operating units that are marketed (e.g., 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 submission will take place in February 2026 with the information corresponding to 2025 .
The model can be submitted on paper or in digital format as a single XBRL , following the official "Leases 2025" taxonomy and the XBRL 2.1 . For electronic submissions, the form 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.
To safely manage the February , it's advisable to follow a clear operational roadmap. A practical approach can be structured in the following phases:
A good practice is to perform an "internal closing" at the end of January , reviewing entries and exits, guest count, inactive units and consistency of purpose before preparing the February model.
departure date blank , as the regulation presumes the continuity of the lease and this can create apparent overlaps or excessively long periods that do not reflect reality. This increases the risk of requirements and audits.
It is also essential to ensure that the stated purpose is consistent with the category and type , and with its tourist registration number . Using the registration number for purposes other than those permitted by its category may result in its withdrawal , with a direct impact on business operations.
