We would like to inform you that, as of 2 January 2026, a new annual reporting obligation will come into force for short-term rental arrangements. This obligation was introduced by Royal Decree 1312/2024 and further regulated by Order VAU/1560/2025, published in the Official State Gazette (BOE) on 31 December 2025.

This measure forms part of a Europe-wide monitoring framework that has been incorporated into Spanish law, with the aim of increasing transparency in the short-term and tourist rental market.

Who does it apply to?

This obligation applies to property owners, hosts and landlords who offer short-term accommodation through online platforms (such as Airbnb, Booking, etc.), where the rental is not intended as a permanent residence but is of a temporary nature, including, for example:

  • Holiday or tourist stays.
  • Work-related stays.
  • Study-related stays.
  • Medical treatment.
  • Other temporary purposes.

What does the obligation involve?

An annual information return must be filed for each property, containing anonymised data (this is not a tax filing) relating to short-term rentals carried out during the previous calendar year. The information must include:

  • Short-term or tourist rentals carried out.
  • Dates of stay.
  • Number of guests.
  • Purpose of the rental (tourist use).

When must it be filed?

  • Annual deadline: during the month of February each year.
  • First mandatory filing: February 2026, in respect of rentals carried out in 2025.

Where is it filed?

The return must be submitted to the Land Registry or the Registry of Movable Property, either:

  • Electronically, via the online platform of the College of Registrars, in XBRL format, or
  • In person, using the officially approved form.

Key points to bear in mind

  • The Registrar may request additional documentation if there are doubts regarding the actual purpose or temporary nature of the rental.
  • Using the registration number for purposes other than those declared may result in its withdrawal and cancellation from the registry.
  • Supporting documentation (contracts, booking confirmations, proof of work-related travel, studies, etc.) must be retained.

Specific note for Catalunya and Barcelona

This new state-level and registry-based obligation is separate from and additional to the requirements set out in regional and municipal tourism regulations, which remain fully applicable.

In Catalunya:

  • Registration with the Tourism Registry of Catalonia (RTC) remains mandatory.
  • Compliance with Decree 75/2020 on tourism in Catalonia is still required.

In Barcelona:

  • Urban planning restrictions on tourist rentals under the PEUAT remain fully in force.
  • Holding a state registration number does not legalize:
    • Properties without a tourist license.
    • Properties located in unauthorized areas.
    • Uses prohibited or restricted under urban planning regulations.

Failure to comply with tourism or urban planning rules may result in significant penalties, independently of this new reporting obligation.

Data protection

All information is submitted in anonymised form and processed in accordance with the GDPR and Organic Law 3/2018 on data protection.

Final recommendation

We recommend reviewing the specific situation of each property in Catalunya — and especially in Barcelona — to ensure:

  • Correct classification of the rental (temporary / tourist / residential).
  • Full compliance with state, regional and municipal regulations.
  • Proper retention of all supporting documentation.
  • Accurate preparation of the information to be filed in February 2026.

At addwill, we remain at your disposal for any questions or clarifications and to review your specific situation, assisting you in complying with this new regulatory framework.