Spain · Short-Term Rentals · NRUA
Mandatory Short-Term Rental Deposit in Spain (NRUA): N2 Filing Starts February 2026
If you obtained a Unique Rental Registration Number (NRUA) in 2025, you may be required to file an annual informative deposit in February 2026. Non-compliance may lead to revocation of the NRUA and removal from online platforms.
What is the “Short-Term Rental Deposit”?
Spanish regulations require an annual informative filing for short-term rentals. The deposit consists of submitting a structured report for each registered unit (CRU), including at least a list of rentals and confirmation that the rental purpose is temporary (e.g., tourist/holiday, work, studies, medical treatment, or any other non-permanent purpose).
Who must file the N2 deposit?
You must file if:
- You requested one or more NRUA numbers in 2025 for the same CRU (property / unit).
- You received the assignment of the NRUA number(s).
- The unit was used for short-term rental activity during the year.
What is the N2 form?
The deposit is prepared using the N2 application available from the Spanish Registrars via their Electronic Office (Sede Electrónica). The filing includes, per CRU, the activity for each NRUA:
- NRUA number(s)
- Purpose of each rental
- Number of guests
- Check-in / check-out dates
The N2 system generates the required file (XBRL) for submission and deposit at the competent Property or Movable Assets Registry.
Deadlines: when do you have to submit it?
Annual obligation: every February, reporting the previous year’s activity.
For the 2025 exercise, submission may be made between 1 February and 2 March 2026.
Important: the N2 form will be available in each user’s Electronic Registry from 31/01/2026. Submission must be made using a digital certificate (certificado digital), or you can authorise us to submit it on your behalf.
How to file the deposit (step-by-step)
- Access the Electronic Office of the Spanish Registrars and open the N2 application. (Available from 31/01/2026)
- Identify yourself with a digital certificate (certificado digital).
- Complete the N2 form with the short-term rental activity for the previous year (NRUA, purpose, guests, dates).
- Generate the XBRL file and submit it for deposit at the competent Registry (online submission is preferred; in-person submission may be allowed with the generated application form).
What happens if you don’t file?
If the deposit is not submitted within the deadline, the consequences may include:
- Revocation of the NRUA
- Communication to the Digital One-Stop Shop for Rentals for resolution
- Inability to market the property on online platforms
Who can submit the deposit?
The deposit may be submitted by the registered owner or by a person who can demonstrate that they manage the unit for rental purposes (e.g., an authorised representative or legal advisor).
We can file the N2 deposit for you
If you don’t have a digital certificate, want to avoid errors, or prefer full compliance handled by professionals, we can review your NRUA situation, prepare the N2 filing, and submit it on your behalf.
Request assistanceFAQ
Do I have to file if I only rented the property a few times?
If an NRUA was assigned and you had short-term rental activity during the year, the annual deposit may apply.
When can I access the N2 form?
The N2 form will be available in each user’s Electronic Registry from 31/01/2026.
Do I need a digital certificate?
Yes—submission is carried out using a digital certificate. If you don’t have one, you can authorise us to file for you.
What is the deadline for the 2025 exercise?
For the 2025 exercise, submission can be made between 1 February and 2 March 2026.
Source: official notice on the short-term rental deposit (NRUA / N2) requirements.