Tourist rentals in Spain after the Supreme Court ruling: is the NRUA number still required? (as of October 2026)
Author: Marcin Liszkowski, World Residence. Updated: 20 October 2026.
Short answer. No, the national NRUA number is no longer required. The Spanish Supreme Court (Tribunal Supremo), in judgment no. 620/2026 of 19 May 2026, annulled the rules that created the national short-term rental register. Tourist rentals nevertheless still require registration or a licence in the relevant autonomous community, and in multi-family buildings also the consent of the owners’ community.
What exactly the Supreme Court ruled
The national register was introduced by Royal Decree 1312/2024 of 23 December 2024. The registration number was mandatory from 1 July 2025 and, according to industry data, more than 340,000 properties were registered in it. The complaint was filed by the Generalitat Valenciana. The court held that the state has no competence to create a single register overlapping the regional registers, because tourism and housing belong to the autonomous communities. Information about the ruling was made public on 21 May 2026.
What has ceased to apply and what still applies
| Obligation | Status after the ruling |
|---|---|
| National NRUA number and entry in the property register | Annulled |
| Annual rental declaration filed with the register | No longer applies |
| Regional registration or licence (e.g. VFT in Andalusia, VUT in the Valencian region) | Applies |
| Licences and municipal rules | Apply |
| Data transfer by platforms (Airbnb, Booking) and statistical reporting | Applies |
| Consent of the owners’ community in a multi-family building | Applies |
| Taxes on rental income | Unchanged |
What this means for the owner and the buyer
The number that platforms display on a listing is now a regional number, not a national one. While the NRUA was in force, platforms removed or blocked listings without a number, so some owners lost income. Spanish lawyers point out that they may consider claims for state liability, but this is an uncertain route and must be assessed individually. The government may also prepare a new regulation coordinating the regional registers without replacing them. As of today there is no such act, so a plan to buy for rental should be based on the rules of the region and the city, not on announcements.
Owners’ community consent: the change of April 2025
Since 3 April 2025 (Organic Law 1/2025, amending the Horizontal Property Act), tourist rental in a multi-family building requires the consent of the community, taken by a majority of 3/5 of the owners and 3/5 of the shares. Resolutions do not have retroactive effect, so properties that were legally rented out earlier may continue to operate. By the same majority the community may also impose a surcharge of up to 20% on the owners of tourist properties towards common costs. Sources describe the mechanism differently: some speak of prior consent, others of the possibility of blocking a new property. In both versions the 3/5 majority matters, which is why before purchase you need to check the statutes and resolutions of the specific community.
Taxes
The ruling does not change the tax rules. A non-resident from the EU or EEA, including a Pole, pays 19% in Spain on net income, that is, after deducting costs. We describe the details in our article on the annual taxes of a property owner in Spain.
Checklist before buying for rental
- Ask the seller for the region’s registration number and check it in the regional register.
- Check since when the property has had a licence, because older licences transfer more easily.
- Read the community’s statutes and resolutions with regard to tourist rental.
- Ask about surcharges on common costs for tourist properties.
- Check the city’s rules, because some municipalities have their own restrictions.
- Agree with the lawyer a condition precedent in the preliminary contract if the purchase plan is based on rental.
FAQ
Do I still need an NRUA number?
No. You do, however, need a number or licence from the register of your autonomous community.
Can I rent short-term without a licence?
No. The ruling concerned only the national register, and the regional and municipal obligations remained.
Can the NRUA come back?
This ruling has no direct route of appeal, but the government may prepare new rules coordinating the regional registers. They will not, however, replace the regional registers.
Do platforms still require a number?
Yes, but a regional one, and they must still pass data to the administration.
Sources
- Osborne Clarke: Spain’s Supreme Court annuls national short-let register (25 June 2026)
- KPMG Tendencias: El Tribunal Supremo redefine el alquiler de corta duración (May 2026)
- idealista: El Supremo tumba el registro único de alquiler de corta duración (21 May 2026)
- Costa Luz Lawyers: Spain’s Supreme Court Strikes Down the National Short-Term Rental Registry
- Osborne Clarke: Spain’s horizontal property law reform and tourist apartments
- El Español: communities and new tourist flats (11 June 2026)
See also: Tourist rentals in Spain in 2026: licence, rules and taxes, Annual taxes of a property owner in Spain.
We have worked in the real estate sector since 1998. We help buyers in Spain at every stage of the transaction, and our remuneration is not charged to the buyer: no commission is charged to the buyer.
