What is Spain's national rental register (Registro Único de Arrendamientos)?

A national layer, now largely struck down

For years, Spanish tourist lets were controlled only by the regions and town halls. Real Decreto 1312/2024 tried to add a state-level layer, the Registro Único de Arrendamientos, giving each short-term or tourist rental its own identification number from 1 July 2025.

That layer did not last. In a judgment of May 2026 (published as BOE-A-2026-13893), the Tribunal Supremo held that the State lacked competence and annulled most of the decree, including the registration procedure. What survives is the Ventanilla Única Digital de Arrendamientos, the channel through which platforms exchange data with the authorities.

What owners must still do

The annulment does not free a holiday let from registration. The regional rules were never part of the decree and still apply in full:

1. obtain the regional licence or tourist registration where the region requires one;
2. respect any municipal zoning or planning limits;
3. display the regional registration number in every listing.

In the Comunitat Valenciana that means the regional tourism number; in Catalunya, the HUT licence. The legal position has moved quickly, so confirm the current rule before you advertise.

Why it matters for your taxes

Platforms still send information about bookings and amounts to the tax administration, so the Agencia Tributaria can match what was earned with what was declared. A non-resident who lets through a platform should expect the rent to be known in Spain.

Rental income from such lets is declared on Modelo 210, grouped by year since 2024 and, from the 2026 income year, filed between 1 and 20 April of the following year. Days not let still carry imputed income. See how holiday lets are taxed and the rental simulator to estimate the figure.

Practical tips

• If you obtained a national number in 2025, keep the record, but rely on your regional registration in adverts.
• Use the same owner details as on your deeds and your Modelo 210.
• Keep the regional licence with your yearly tax receipts.
• Further changes are possible after the ruling; check the official guidance whenever you renew a listing.

For the regional permits, read do I need a licence to rent to tourists.