New regulations have just been applied to Unique Lease/Rental Registration Numbers in Spain and there is now a new declaration form called the ‘N2’ that property owners are obligated to adhere to and file between 01 February and 02 March 2026.
This form must be filed with the Spanish Land Registry, essentially reporting all the short-term rentals carried out in the previous calendar year with your registered Unique Lease Number – Número de Registro Único de Alquiler (NRUA).
The idea is to create an annual digital reporting system for short-term rentals connected to Unique Lease Numbers. It will allow for structured data collection regarding rental activity in Spain.
Who must file this declaration form:
If you have a short-term or tourist rental license and obtained a Unique Lease Number in 2025 you will need to complete the N2 declaration. It is important to note that you must complete it whether the property was even used for short-term or tourist rental purposes in 2025 or not.
Furthermore, regardless of if you have a property management company assisting you with your rentals, the obligation to comply applies to you as the legal owner of the property.
What information is the declaration requesting:
For each NRUA number that you possess, you must report the following details:
- The NRUA number itself;
- All the dates of entry and exit for each rental period (or none if there wasn’t any);
- The purpose of the rental (tourism, work, studies, etc); and
- The number of guests that stayed.
N.B. The details that you provide are anonymous, you do not need to provide any personal data.
The first filing period will be between 01 February and 02 March 2026, and it is most likely that it will become an annual obligation in the month of February.
Failing to submit this new N2 form within the deadline could mean that your NRUA is automatically revoked and you will be unable to list or market the property on any online rental platform.
Authorised legal representatives with digital signature capabilities can submit the N2 forms on behalf of the registered owners of the properties.
Please contact us should you need any assistance. We would be delighted to help you with the filing of this procedure in a stress-free manner and within the proposed deadline.
For further information on these new regulations, please contact us on (+34) 951 552 254 or complete an online enquiry form, and a member of the team will be in touch.