Short‑term rentals in Spain — especially in high‑demand areas like Marbella, Málaga and the Costa del Sol — remain one of the most profitable property strategies for international owners. But with profitability comes regulation, and one of the least‑understood obligations is the Depósito de Arrendamientos de Corta Duración, also known as the NRUA (Modelo Informativo de Arrendamientos de Corta Duración).
If you own a property in Andalucía and rent it out for short stays — whether through Airbnb, Booking.com, or privately — this guide explains everything you need to know about the NRUA requirement, why it exists, what happens if you ignore it, and how to complete the process step‑by‑step.
This is the most complete English‑language guide available online, written specifically for foreign owners who want clarity, compliance, and peace of mind.
What Is the NRUA (Depósito de Arrendamientos de Corta Duración)?
The NRUA is a mandatory annual declaration submitted to the Registro de la Propiedad (Property Registry) for properties rented on a short‑term, non‑residential basis.
It is not the same as:
- the VUT/VFT tourist licence
- the police guest registration
- the tax declaration for rental income
- the Andalusian tourism registry
Instead, the NRUA is a property‑registry obligation, designed to record the existence of short‑term rental activity associated with a specific property (identified by its CRU number).
Why Does Spain Require This Filing?
The purpose of the NRUA is to:
- Create transparency in the property registry
The Registro de la Propiedad wants to know when a property is being used for short‑term rentals, even if it is not a “tourist establishment” in the legal sense.
- Protect tenants and owners
The registry uses this information to prevent illegal long‑term evictions disguised as “short‑term rentals”.
- Support tax and municipal oversight
Although the NRUA is not a tax form, it helps authorities cross‑reference rental activity with tax declarations.
- Maintain accurate property‑use records
The registry must ensure that the property’s legal use (residential) is not being converted into a commercial tourist establishment without proper licensing.
Do You Need to File the NRUA If You Have a VUT/VFT Tourist Licence?
Yes. Absolutely.
This is one of the biggest misunderstandings among foreign owners.
Even if you have:
- a valid VUT/VFT licence,
- you rent through Airbnb,
- you operate fully as a tourist rental,
…you are still required to file the NRUA every year.
Why?
Because the NRUA is not about tourism licensing — it is about property registry compliance.
This is why the NRA certificate you receive from the registry uses the phrase:
“Finca urbana completa para uso no turístico de corta duración.”
This does not mean your rental is “non‑touristic”. It simply means the property’s legal classification remains residential, not a hotel or tourist establishment.
What Happens If You Don’t File the NRUA?
Failing to file the NRUA can lead to:
- Administrative penalties
The registry can impose fines for non‑presentation of mandatory documentation.
- Problems during property sales
Buyers, lawyers, and notaries may request proof of compliance. Missing NRUA filings can delay or block a sale.
- Issues with insurance or liability
If an incident occurs and the property is not properly registered, insurers may dispute coverage.
- Increased scrutiny from Hacienda
The NRUA is often cross‑checked with tax declarations. Missing filings can trigger audits.
- Registry blocks or annotations
In extreme cases, the registry may place a note on the property indicating non‑compliance.
In short: it is not optional.
Who Must File the NRUA?
You must file if:
- You rent your property for short stays
- You rent to tourists or temporary guests
- You use Airbnb, Booking, VRBO, or private contracts
- You have a VUT/VFT licence
- You rent for less than 2 months at a time
You do not need to file if:
- You only rent long‑term (contracts over 2 months)
- You do not rent the property at all
- You use the property exclusively for personal use
When Must the NRUA Be Filed?
The NRUA is filed annually, typically in January or early February, reporting the previous year’s rental activity.
For example:
- NRUA 2025 → filed in February 2026
Step‑by‑Step Guide: How to File the NRUA Online (2026 Edition)
This is the most complete English guide available.
1) Install the N2 Application
To generate the official NRUA report, you must use the N2 software provided by Registradores.
Steps:
- Go to Sede Electrónica de Registradores
- Navigate to: Documentación y Descargas → Depósito de Arrendamientos
- Download Aplicación N2
- Run SetupN2.exe and complete the installation
N2 works on Windows and is the only tool that can generate the official ZIP file required for submission.
2) Create a New Form in N2
Open N2 and:
- Click Nuevo…
- Select Modelo Informativo de Arrendamientos de Corta Duración
Fill in:
- Ejercicio → the year you are reporting (e.g., 2025)
- NRUA inicial → any NRA code associated with your property’s CRU
- Nombre del formulario → optional internal name
- Descripción → optional description
This creates the structure of your annual report.
3) Complete the “Instancia de Presentación”
This section identifies who is submitting the report.
Fill in:
- Full name
- Address
- Phone number
- Select whether you are acting as owner or representative
This is administrative information only — not rental data.
4) Complete the “Actividad del CRU”
This is the core of the NRUA report. Here you declare all rental activity for each NRA associated with your property.
For each NRA:
- NRUA code (pre‑filled)
- Finalidad (purpose of stay):
- Vacacional / Turístico
- Laboral
- Estudios
- Médicas
- Otros
- Number of guests
- Check‑in and check‑out dates
If there was no activity for that NRA during the year:
- Mark Sin actividad
You may add multiple rows if you had several rental periods.
5) Run Validation
In the Formulario menu:
- Click Comprobar validaciones
N2 will highlight any missing or incorrect fields. You must correct all required errors before continuing.
6) Generate the Digital Fingerprint (Huella Digital)
In Formulario:
- Click Generar huella digital
N2 will automatically create:
- The Huella Digital
- The CRI code (critical for submission)
- A PDF summary of your report
- The ZIP file required for telematic or physical submission
This step finalizes your NRUA report.
7) Submit the NRUA Report
You have three submission options:
- A) Telematic Submission Directly from N2 (Fastest)
Requirements:
- Digital certificate (FNMT, DNIe, etc.)
- Abonado status with Registradores
Steps:
- Go to Formulario → Presentar formulario
- Select Presentación Telemática
- Choose Directo
- Sign with your digital certificate
You will immediately receive:
- ID_Trámite
- Acuse de Recibo (PDF receipt)
This is the cleanest and fastest method.
- B) Telematic Submission via the Online Portal
If you prefer to upload manually:
- Log in at registradores.org
- Go to Propiedad → Presentación Telemática
- Select:
- Documento Privado
- Depósito Modelo Informativo de Arrendamientos de Corta Duración
- Enter your CRI code
- Add your CRU
- Upload the ZIP file
- Sign and submit
You will receive the same official receipts.
- C) Physical Submission at the Property Registry
If you prefer in‑person filing:
N2 generates:
- The ZIP file
- The Instancia PDF
- The Huella Digital PDF
Print the documents and deliver them to your local Registro de la Propiedad.
Why the NRA Says “Uso No Turístico de Corta Duración”
This phrase confuses many owners.
It does not mean:
- your rental is non‑touristic
- your VUT licence is invalid
- you cannot rent to tourists
It simply means:
The property remains classified as residential in the registry.
This is correct and required — even for Airbnb rentals.
Final Thoughts
The NRUA is one of the most misunderstood obligations for foreign property owners in Andalucía. But once you understand the process — and especially once you’ve used N2 — it becomes a straightforward annual routine.
Filing the NRUA:
- protects your investment
- keeps your property registry record clean
- avoids fines and legal issues
- ensures smooth future sales
- demonstrates full compliance
At Nook Homes, we help property owners navigate every aspect of Spanish real estate — from buying and selling to rental licensing, compliance, and investment strategy.
For more information on buying property in Marbella and Costa del Sol, visit Nookhomes for expert guidance and listings that meet your criteria.
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