The annual reporting model for short-term rentals in Spain, the modelo informativo, is no longer required. In May 2026 the Supreme Court struck down the article that made owners file it every February at the Property Registry. If you rent by the day or week, you have nothing to file under this rule in February 2027.
Your regional tourist licence and the guest report to SES.Hospedajes have not changed. Here is what fell, what stays and what to do now.
What the reporting model was
It was a yearly return. The owner of each home with a national rental registration number (NRUA) had to list the previous year’s rentals. For each stay they gave the dates, the number of guests and the purpose: holiday, work, study or other.
It was filed at the Property Registry with the Registrars’ N2 program. The first window ran from 1 February to 2 March 2026, with 2025 data. If you did not file, the Registry could withdraw your NRUA, and without it the platforms could not show your listing.
The duty came from article 10 of Royal Decree 1312/2024. The Ministry of Housing approved the form in Orden VAU/1560/2025.
What the Supreme Court struck down
On 19 May 2026 the Supreme Court issued judgment 620/2026. It held that the central government cannot create a national rental register that overlaps with the regions’ tourism registers. The ruling was published in the BOE, Spain’s official gazette, on 8 June 2026.
The judgment strikes down, among others, articles 5, 6, 8, 9 and 10 of Royal Decree 1312/2024. With them go:
- The national rental register and the NRUA number.
- The duty to get an NRUA before advertising the home.
- The duty to file the reporting model every year.
Two more judgments followed on the same terms, for the Region of Murcia and for two Catalan holiday-apartment associations. The full story is in the Supreme Court strikes down the NRUA.
What to do in February 2027
Nothing, under this rule. There is no reporting model to file with 2026 data. Nobody can withdraw your NRUA for not filing either, because the register that issued it is also struck down.
Ana has a holiday flat in Málaga with an NRUA. She filed the model in February 2026. In 2027 she files nothing. She keeps showing her Andalusian registration number on Airbnb and Booking, and keeps sending each guest’s report.
If you already filed in 2026
You do not need to do anything. What was filed before the judgment stays as it is. There is nothing to withdraw or ask to delete.
Keep the receipt and your booking data. They are useful for your tax return and your own accounts.
What is still required
The judgment does not touch these duties:
| Duty | Where | What you do |
|---|---|---|
| Tourist licence or registration | Your autonomous community | Keep it valid and show its number in listings |
| Guest report | SES.Hospedajes (Interior) | Report each guest within 24 hours |
| Keep the reports | You or your registration app | Keep them for 3 years |
| Declare the rental income | Spanish Tax Agency | Include it in your income tax return |
The number to show in your listings is your region’s. The Spanish tourist licence guide covers each region.
Platforms still send listing data to the government’s Digital Single Window. The Supreme Court kept that part of the decree. The platform does it, not you.
Frequently asked questions
Do I have to file the reporting model in 2027?
No. The rule that required it, article 10 of Royal Decree 1312/2024, has been void since the BOE published the judgment on 8 June 2026. Check the BOE before February in case the government passes a new rule.
Can I lose my NRUA for not filing?
No. The national register that issued the NRUA is struck down too. The number you really need is your regional tourist licence or registration number.
Does the Registry’s N2 program still work?
The N2 program was built to file the model. Even if it is still available, no rule in force asks you to file anything with it.
Was the reporting model the same as the guest report?
No. The guest report goes to SES.Hospedajes for each guest and is still required. The reporting model was a yearly summary for the Property Registry. The traveler registration guide explains the guest report step by step.
Does this change my taxes?
No. Rental income is declared the same way in your income tax return. Platforms still report to the Tax Agency as before.
Details and sources
- Supreme Court judgment 620/2026 of 19 May 2026, appeal by the Generalitat Valenciana. It strikes down articles 1 (as far as the national register is concerned), 2.f), i) and j), 5, 6, 8, 9, 10, 12.b) and c), the second additional provision and the first final provision of Royal Decree 1312/2024. It keeps the Digital Single Window, the platforms’ data transmission and data sent for statistics. BOE of 8 June 2026.
- Judgments of 21 May 2026 (Apartur and ATA, BOE of 26 June) and 1 June 2026 (Region of Murcia, BOE of 18 July), to the same effect.
- Effects: a judgment that voids a general rule applies to everyone from its publication in the BOE (article 72.2 of Law 29/1998). It does not undo what was done under the rule before it was voided (article 73).
- Orden VAU/1560/2025, which approved the form for article 10.4. Checked on 5 October 2026: not expressly repealed in the BOE.
- Royal Decree 1312/2024 in the BOE.
This guide sums up the situation as of 5 October 2026. It is not legal advice: for a specific case, ask an adviser.