The annual reporting of the Rental Registration Number is the new recurring milestone introduced by Order VAU/1560/2025 of 22 December, which approves the annual information return linked to the Single Rental Register (Registro Único de Arrendamientos) and the Single Digital Entry Point for short-term rentals (Ventanilla Única Digital de Arrendamientos de corta duración).

Although the system applies to short-term rentals in a broad sense, in practice the annual reporting of the Rental Registration Number has a very direct impact on Tourist Use Dwellings (VUT) and holiday rentals marketed through online platforms. This is especially relevant in high-tourism markets such as Málaga, the Axarquía and Nerja, where operations tend to involve high turnover (frequent check-ins and check-outs), multiple guests and back-to-back stays. If you operate a Tourist Use Dwelling in Málaga, Axarquía or Nerja, it is advisable to integrate this obligation into a comprehensive tourist-apartment management approach, ensuring compliance with the current tourism regulations applicable to Tourist Use Dwellings.

In this article we explain what the annual reporting of the Rental Registration Number involves for a Tourist Use Dwelling and for short-term rentals, who it affects, what needs to be prepared, and the most common risks.

Annual reporting of the Rental Registration Number (NRUA) for Tourist Use Dwellings (VUT) in Andalusia

Spain is implementing a system for registering and exchanging information on short-term rentals, aligned with the European framework. The aim is to standardise data so that public authorities have comparable information on market activity.

From a tourism-law perspective, it is essential to understand that the annual reporting of the Rental Registration Number does not replace regional or local compliance (for example, Andalusian tourism rules applicable to Tourist Use Dwellings, and the planning/urban-use requirements in each municipality). Instead, it adds a state-level traceability layer: identification of the accommodation, annual activity and the declared purpose of the rental. In Málaga city we are already seeing cancellation/sanction proceedings; see our content on Tourist Use Dwellings (VUT) in Andalusia.

What Order VAU/1560/2025 requires to report the Rental Registration Number (NRA) annually

The Order approves the annual information return that materialises the annual reporting of the Rental Registration Number. This return is filed every 12 months and, operationally, reports:

  • The annual rental activity associated with the Rental Registration Number (NRUA / the number assigned under the Single Rental Register).

  • Structured data on the stays/rentals carried out during the year.

  • The purpose of the rental (holiday/tourist, work, studies, medical reasons, or other).

  • A “no activity” status where applicable.

In the case of Tourist Use Dwellings, the purpose will typically be holiday/tourist. However, many owners in Málaga, Axarquía and Nerja operate a mixed model: for example, holiday rentals in high season and temporary rentals for work or studies outside the peak season.

Who the annual reporting of the Rental Registration Number affects in the tourist rental (VUT) market

In practice, it particularly affects:

  • Owners of Tourist Use Dwellings (VUT) marketed by nights/weeks, especially via online platforms such as Airbnb, Booking, etc.

  • Professional managers (property managers) who manage VUT portfolios.

  • Owners with mixed operations (tourist + temporary), which is common on the Costa del Sol.

Example 1 (Málaga)

A tourist dwelling in an urban area with high booking turnover. The annual reporting of the Rental Registration Number requires an annual record of stays (dates), guests and purpose. In Málaga city, you must also take into account the moratorium on tourist dwellings and the earlier measure prohibiting new Tourist Use Dwellings in 43 neighbourhoods due to the declaration of tourist-saturated areas, and its impact on new registrations and strategies.

Example 2 (Axarquía)

A tourist dwelling in a coastal or inland area with strong seasonality. The annual reporting of the Rental Registration Number requires the ability to justify low-activity periods or the absence of bookings (“no activity”) with consistent traceability.

Example 3 (Nerja)

A VUT (Tourist Use Dwelling) that combines holiday rentals with a 6–8-week stay for work reasons. It is mandatory to classify the purpose of each rental correctly and to be able to support that classification if documentation is requested.

Regarding the taxation of Tourist Use Dwellings in Andalusia, we recommend our article: “IRPF taxation for Tourist Use Dwellings: Málaga and Nerja.”

What information must be prepared for a Tourist Use Dwelling to file the annual reporting of the Rental Registration Number

By year-end, the information must be coherent and properly consolidated. The approved annual return is structured into three blocks:

Presenter details

Identification of the presenter and contact details.

Identification of the rented unit

The registry identifier of the property/unit (e.g., the CRU of the registered property).

Activity associated with the registration number

A table per registration number including, among other fields:

  • Rental Registration Number (NRUA / registration number).

  • Purpose of the rental (holiday/tourist, work, studies, medical reasons, or other).

  • Number of guests.

  • Check-in date.

  • Check-out date.

  • “No activity” marking if there were no stays during the year.

Pay attention to the “check-out date” in the annual reporting of the Rental Registration Number

Sign at the entrance with ‘Rental Registration Number’, number 123456 and QR code (example of Rental Registration Number/NRUA).

The Unique Rental Registration Number must be communicated in February of each year, providing standardised information on leases entered into during the previous year.

The model provides that, if a check-out date is not recorded, the rental may be interpreted as still ongoing.

Annual deadline and planning (Málaga, Axarquía and Nerja)

The annual reporting of the Rental Registration Number has a fixed deadline: it is submitted in February each year with information corresponding to the previous year.

This makes it a planning milestone for owners and managers of Tourist Use Dwellings in Andalusia:

  • If February arrives without consolidated data, the risk of errors or inconsistencies increases.

  • Traceability must be built during the year (not in the last week).

Specific risks for Tourist Use Dwellings when reporting the Rental Registration Number correctly each year

The most sensitive issue in the annual reporting of the Rental Registration Number is the consistency check between:

  • the category and type under which the registration number was obtained, and

  • the actual use evidenced by the declared activity.

If the annual reporting reveals uses that differ from those corresponding to its category and type, significant issues may arise (including, in certain cases, withdrawal of the registration number).

Why the risk is higher for Tourist Use Dwellings

  • High turnover of stays: higher probability of date/guest errors.

  • Mixed operations: changes of purpose (holiday/work/studies) that must be properly supported.

  • Platform marketing: what is advertised and what is actually provided must match what is ultimately declared.

Practical consequences

  • Disruptions in platform marketing if the registration number loses validity or creates conflicts.

  • Greater exposure to administrative actions (tourism, planning/urban matters and, where relevant, taxation) due to increased traceability of the data—for example, the initiation of proceedings to cancel the registration of Tourist Use Dwellings in Málaga city.

Rental Registration Number and the taxation of tourist rentals in Andalusia

Although the Order is mainly a registration/information measure, the annual reporting of the Rental Registration Number increases the authorities’ ability to cross-check activity data.

For owners and managers of Tourist Use Dwellings in Málaga, Axarquía and Nerja, this reinforces the need to:

How we can help

As a firm specialised in tourism law and the taxation of Tourist Use Dwellings and tourist apartments in Málaga, Axarquía and Nerja, Pérez Parras Economists & Lawyers helps ensure that the annual reporting of the Rental Registration Number is fulfilled with legal certainty, minimising contingencies:

Frequently asked questions for Tourist Use Dwellings and the annual reporting of the Rental Registration Number (NRUA)

What is the annual reporting of the Rental Registration Number for a tourist dwelling (VUT)?

It is the annual activity return linked to the registration number in the Single Rental Register, reporting stays, purpose, guests and dates, or the absence of activity.

When must the annual reporting of the Rental Registration Number be filed?

In February each year, with the information for the previous year.

What happens if my tourist dwelling has had no bookings?

The annual reporting allows a “no activity” marking, which still requires proper organisation and traceability.

In Andalusia, although the state-level model allows “no activity” reporting, it should be remembered that the regional rules on Tourist Use Dwellings allow the tourism authority to cancel the registration in the Andalusian Tourism Register if the administration verifies a lack of effective provision of the tourist accommodation service under the defining terms of a VUT (Decree 28/2016, sections 3.1 and 9.2, as amended by Decree-Law 1/2025).

Does it apply only to tourist rentals?

Not necessarily: the model includes different purposes (holiday/tourist, work, studies, etc.). However, in practice, the most intense impact is usually on Tourist Use Dwellings due to turnover and platform marketing.

Are there consequences if I declare an incorrect purpose?

The core risk is inconsistency between the declared purpose and the actual use, which can trigger incidents and contingencies (including, in certain cases, withdrawal of the registration number).

Conclusion

Order VAU/1560/2025 makes the annual reporting of the Rental Registration Number a recurring and foreseeable obligation. For owners and managers of Tourist Use Dwellings in Málaga, Axarquía and Nerja, the impact is direct: greater traceability, a stronger consistency requirement, and a greater need for legal and tax planning.

If you would like to validate your case (a single dwelling or a portfolio), we can provide a compliance review and a risk diagnosis with a proposed action plan, as well as submitting on your behalf the mandatory annual reporting in February for your property’s Rental Registration Number.

Contact our firm of lawyers and economists in Málaga and Nerja for further advice.

At Pérez Parras Economists and Lawyers in Malaga and Nerja we specialise in Tourism Law, and have helped many property owners in Malaga to buy a property, business premises, building or car park, or sell a property in Malaga and, in many cases, to register the property as a tourist property. If you are going to buy a property or flat with the intention of exploiting it or renting it out as tourist accommodation, you should seek advice from lawyers who are experts in tourist flats and Communities of Neighbours, in order to buy a property in a Community of Owners that does not have prohibitions on the exploitation of new tourist accommodation, or even limitations. Furthermore, if you wish to buy a property, business premises, building or car park, or sell a property, at Pérez Parras Economists and Lawyers we are experts in the purchase and sale of properties, with a team of lawyers and economists who will be able to advise you to avoid surprises. Do not hesitate to contact us and ask us for a quote to accompany you in the process of buying or selling your home. We will prepare and review your earnest money contract after ensuring that the purchase you wish to make is viable and secure, without hidden charges, and we will help you and process all the taxes associated with your purchase and sale operation, optimising for example the IRPF to be paid if the property comes from an inheritance, advising you until the end of your purchase, or sale of the property, including the tax submission and any other procedure with the Administration or Land Registry. We are expert lawyers in Immigration Law, and specialised in obtaining Visas and Residence Permits in Spain under the Law to Support Entrepreneurs and their Internationalisation. We can help you with all the legal and ecomincal matter for the purchase or rental of your property in Malaga.