New Annual Information Model for Short-Term Leasing: Full Guide 2026

The landscape of vacation and temporary rentals in Spain has changed dramatically with the approval of Royal Decree 1312/2024 (Real Decreto) and the subsequent Decree VAU/1560/2025. These regulations not only create a unified registry, but also impose a new fiscal and administrative obligation on owners and managers: the Annual Information Model.

Here are the details you need to know to comply with these regulations, avoid sanctions, and understand how the new model coexists with other declarations, such as Modelo 179 and the tax return (Renta).

1. What exactly is this new model?

This is a mandatory and annual information declaration that must be filed by owners of short-term rental properties. Its main purpose is not tax collection (you do not pay tax directly from this form), but control and transparency.

It is used to notify the Ministry of Housing and the relevant authorities of the actual activity of the property in the previous year, and the data is cross-referenced with the Uniform Rental Register Number (NRUA - Número de Registro Único de Arrendamientos).

Key difference from other models

• Modelo 179 / 238 (Hacienda - Tax Authority): Usually submitted by platforms (Airbnb, Booking) or intermediaries to inform the Tax Authority of your income.
• New Information Model (Housing): Must be submitted by the landlord or registration holder (you) to confirm on which days the property was rented and how many people.

2. Who is required to submit it?

This obligation falls on the holder of the NRUA (Uniform Rental Registration Number). In practice, this usually applies:

• Owner-occupiers: If you independently manage your rental.
• Management companies: If the agency has a registration number in its name and operates the apartment.
• Subletting tenants: If you have permission to sublet rooms or the entire apartment and have an NRUA number.

Important: This obligation applies to all categories of short-term rentals, not just sun and beach tourism:

1. Tourist Rental.
2. Seasonal rentals (students, digital nomads, posted workers).
3. Room rentals.
4. Boats and houses on the water.

3. Declaration deadlines

Mark this date in red on your tax calendar, as it is new compared to typical VAT quarters:

• Frequency: Annual.
• Deadline: In February of the year following the year to which the declaration applies.
• First submission: February 2026 (with 2025 activity data).

Note: Although the registration platform (Digital One Window) began to function fully operational in mid-2025, the first full declaration will be filed in early 2026.

4. What information should be provided?

The model requires a high level of detail to prevent fraud and illegal rentals. You will need to provide for each property (parcel of record) and NRUA code:

1. Identification Data: Registration Holder.
2. NRUA code: The unique registration number assigned to the apartment.
3. Detailed list of operations (anonymized):
   • The check-in and check-out dates of each rental.
   • Number of guests during the stay.
   • Purpose of rental (tourism, business, study, etc.).
4. Non-residential use: Confirmation that the property is not used as a disguised permanent residence.

Presentation format: The declaration is preferentially submitted in XBRL format through the Electronic Seat of the College of Registrars (Colegio de Registradores) or the Digital Single Window of the Ministry of Housing.

5 Penalty system: What happens if I don't make a declaration?

Although the Ministerial Decree on the model does not specify penalties in euros, King Decree 1312/2024 establishes harsh administrative consequences that can be worse than a direct fine:

1. Suspension of NRUA: If you do not file an annual return, your registration number may be "suspended."
2. Deletion from Platforms: Platforms (Airbnb, Booking, etc.) are required to verify the validity of the NRUA. If your number is suspended due to lack of declaration, they automatically remove your ad.
3. Financial sanctions: In addition, the penalty provisions of the General Tax Law and your Autonomous Community's tourism regulations apply, which can be from €600 to €600,000 depending on the severity of the offense (especially if they deem you to be acting illegally).

6 Steps to prepare for new regulations

To avoid problems in February 2026, I recommend following the plan below:

A. Get your NRUA (if you don't already have one)

From mid-2025, legal commercialization without this number is impossible. The application is submitted to the Digital One-Stop Shop, and the cost is about €27 per property (one-time payment).

B. Ensure accuracy in SES.HOSPEDAJES

Since 2024, traveler registration must mandatory be carried out through the centralized SES.HOSPEDAJES platform of the Ministry of the Interior. It is no longer just about complying with the police; this digital database will be fundamental for preparing the new annual Housing model. If your check-in/check-out data and number of guests in SES.HOSPEDAJES are not exact, your annual declaration will not be either.

C. Check data consistency

Make sure that what you declare in this new model agrees with:

• What you declare in your IRPF/VAT (taxes).
• What the platforms (Airbnb/Booking) declare about you (Modelo 238/DAC7).
• The IRS will cross-reference these three figures. If you state in the Annual Model that you rented for 20 days and Airbnb reports that you charged for 50 days, you are guaranteed an audit.

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