Order VAU 1560/25, of 22 December, published in BOE No. 315 of 31 December 2025, approved the requirement of an informational report for each category and type of lease subject to Article 10.4 of Royal Decree 1312/2024, that is to say, all those leases whose purpose does not entail a permanent housing need of the tenant and which, in accordance with sector-specific regulations and Royal Decree 1312/2024 of 23 December, are registered in the Central Rental Registry.
Which contracts does it apply to?
The owner of properties which are rented out on a non-permanent basis shall be required annually to submit an informational report to the Property Registrar, containing an anonymised list of the relevant leases, their purpose (holiday, touristic, work, studies, medical treatment or any other purpose that does not constitute a permanent residence need).
A different report must be submitted for each category and type of lease.
In which territorial scope does it apply?
It applies throughout the entire territory of the Spanish State.
How and in what way should the report be submitted?
The report may be submitted either in paper format in person, using the printed form which should be completed beforehand. Alternatively, by electronic means through the N2 application, which is available on the electronic office of the Association of Land, Commercial and Property Registrars of Spain.
What is the deadline?
It must be submitted during the month of February of each year in which the aforementioned type of lease contracts are in effect. In 2026, the deadline is the 3rd of March.
What is the purpose?
To facilitate Public Administrations in accessing reliable information of this type of service in order to assess its impact, as well as to prepare appropriate and proportionate regulatory proposals.
That is to say, the supervision and control of this type of activity.
What information must be included in the form?
- identification of the person/body who submits the report.
- identification of the property:
- Rental registration number
- Finalidad (vacacional o turístico, laboral, estudios, causas médicas u otros).
- Number of guests (it may not exceed the number of occupants permitted in the certificate of habitability or first occupancy licence).
- Fechas de entrada y salida
- Mark “no activity” in the event that it has not been rented or has been used for the owner’s personal use.
What happens if the informational report is not submitted?
The regulation is clear: The Registrar must withdraw the registration number, and consequently, advertisements for such properties may not be published on any electronic digital platform.
What happens if the Registrar considers that there are discrepancies in the information provided?
The Registrar has the authority to qualify the information submitted as defective and request additional documentation from the person or body who submitted the report and, if it is not provided, to withdraw the registration number, as well as to reinstate it once the information is correctly submitted.
Thus, a new annual obligation is imposed on owners of leases subject to the Central Rental Registry.
PLANA VENTURA GARCÉS can offer you advice and answers to any questions that may arise in the submission of the aforementioned informational report and can also assist you in resolving any contingencies that may appear after its submission; as well as advising you on any other matters related to real estate.
