Approval of the Information Return for Short-Term Leases: Practical Keys to Order VAU/1560/2025

12 January, 2026
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Real Estate
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MES Advocats

!Modelo informativo de arrendamientos de corta duración aprobado por la Orden VAU/1560/20254

The publication of Order VAU/1560/2025 of 22 December by the Ministry of Housing and Urban Agenda makes it possible to comply with one of the obligations established for landlords or hosts under Royal Decree 1312/2024 of 23 December, specifically the obligation to file the annual information return, as set out in Article 10.4 thereof.

Below, we provide a practical analysis of what this new obligation entails, who it affects and how it must be fulfilled.

What is the purpose of the Order?

The main purpose of Order VAU/1560/2025 is to approve the information return for short-term leases that must be filed on an annual basis, enabling public authorities to:

Access reliable and homogeneous information on this type of rental activity.

Assess its real impact on the housing market and on economic activity.

Design and implement proportionate, data-driven regulatory measures.

Who is affected by this obligation?

The obligation to file the information return applies exclusively to hosts or landlords who offer short-term accommodation rental services through online platforms (for example, Booking or Airbnb), that is, those who have been required to obtain a Single Rental Registration Number (NRUA) in the corresponding register.

Short-term rental services are characterised by having a primary purpose other than residential housing, deriving from temporary circumstances such as holidays, tourism, work-related reasons, studies, medical treatment or any other reason that does not involve a permanent housing need on the part of the tenant. In addition, such accommodation must be equipped with suitable furnishings, fittings and household items.

If you wish to explore the Single Rental Register in greater depth, you can read this article on our blog or listen to this episode of our Inmobiliariamente podcast.

When must the information return be filed?

Ordinary deadline
The information return must be filed during the month of February each year and must include information relating to leases carried out during the previous calendar year.

Transitional regime
Specifically, information relating to the year 2025—bearing in mind that Royal Decree 1312/2024 did not take effect until 1 July 2025—must be filed in February 2026, using the model approved by this Order.

How many returns must be filed and how?

One information return must be filed per property, vessel, boat or nautical structure. This means that a single landlord may be required to file several returns, depending on the number of properties or units involved.

The mandatory form will be made available to interested parties via the Electronic Office of the Property, Commercial and Movable Assets Registrars and will be translated into all official languages.

The Order provides for two methods of filing:

Electronic filing, through the electronic office of the Spanish Association of Property, Commercial and Movable Assets Registrars.

In-person filing, in paper format, using the official form duly completed.

Where electronic filing is chosen:

The file must strictly comply with the approved format (XBRL); and

The official taxonomy “Arrendamientos 2025” must be used, which is available free of charge to all interested parties.

What information must the return contain?

The minimum content of the information return includes:

An anonymised list of leases entered into during the year. The anonymisation of data seeks to ensure compliance with data protection legislation, without prejudice to the traceability required for administrative oversight.

Identification of the purpose justifying the type of lease, in accordance with those provided for in Article 4.2(a) of Royal Decree 1312/2024 (holidays, tourism, work-related reasons, studies, medical treatment or any other purpose that does not involve a permanent housing need on the part of the tenant).

Number of guests, indicating their check-in date and check-out date (where the lease has ended).

Where the property or unit has had no activity, this must also be stated.

Where must it be filed?

The information return must be filed with the competent Land Registry or Movable Assets Registry, either in person or through the electronic office of the Spanish Association of Property, Commercial and Movable Assets Registrars.

Registrar’s powers of verification

Where there are well-founded doubts regarding the accuracy of the declared purpose, the registrar may request additional supporting documentation. This means that the landlord must retain the necessary documentation and have it available at the time of filing the information return with the Registry.

Furthermore, if the information return reveals that the registration number has been used for purposes other than those corresponding to its category, the registrar will withdraw the corresponding Single Rental Registration Number, with the consequent cancellation of the marginal note. This circumstance will be communicated to the Digital Single Window for Rentals.

The approval of this information return represents a significant milestone in the regulation of short-term rentals in Spain, enabling public authorities to assess the real impact of these services and to design and implement appropriate and proportionate public responses.

Proper legal advice is key to avoiding issues, requests for additional information or the loss of the registration number, especially in view of the first mandatory filing scheduled for February 2026.

At MES Advocats we have a legal team specialised in real estate law that can provide advice in this area. You can contact us through this link.

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Landlords and property ownersReal Estate LawShort-term rental

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