Updated 28 October 2026: Spain’s Supreme Court annulled the national NRUA registration procedure introduced in 2025. It is therefore no longer accurate to say that every holiday home needs that national number to be advertised on an online platform. Valencian tourist-registration requirements, municipal rules and the surviving platform reporting duties still need to be checked.
What changed after the Supreme Court rulings?
On 19 May 2026, the Supreme Court struck down the provisions of Royal Decree 1312/2024 governing the national registration procedure and registration with the Land Registry to obtain the NRUA number. The operative ruling was published in the BOE on 8 June 2026 (official judgment BOE-A-2026-12300), followed by similar rulings. The Court did not abolish the separate digital one-stop portal (Ventanilla Única Digital) or the data-reporting obligations of online platforms.
Before advertising a holiday home on the Costa Blanca, check the regional tourist registration, municipal restrictions and any applicable homeowners’ association rules. Earlier statements about automatic removal of listings or a €60,000 national fine solely for lacking the annulled NRUA registration must not be treated as current law. See the Valencian Government’s official tourist-registration procedure.
The requirements in the Valencia region
The Valencian tourist-registration system and the applicable municipal rules remain relevant after the Supreme Court rulings. In the Valencia region these were tightened by Decreto-ley 9/2024 (in force since August 2024). To register a tourist dwelling (VT) you now need, among other things, a declaración responsable, a municipal certificate confirming the dwelling may be used for tourist purposes (informe de compatibilidad urbanística), and a valid occupancy certificate (licencia de ocupación).
An important change is that the registration is now valid for five years and must be renewed. Properties registered before August 2024 have a transitional period of five years, counted from 8 August 2024, to adapt to the new requirements. In addition, some municipalities have introduced restrictions or moratoriums on new licences, so it is wise to check the position in your specific municipality before buying with the intention of renting out.
Tax on the rental income
As a non-resident you pay tax on your rental income in Spain through Modelo 210 (the non-resident income tax, IRNR). If you are resident in an EU/EEA country, the rate is 19 percent on the net result, and you may deduct expenses directly connected to the rental – for example mortgage interest, insurance, local taxes, electricity and water, and a proportional share of depreciation – but only for the days the property was actually rented out.
A concrete example: a property worth 200,000 euros is rented for ten weeks a year for a total of 9,000 euros. After deducting proportional costs of around 3,000 euros, the net result is 6,000 euros, and the tax is 19 percent of that, namely 1,140 euros. For the weeks the property is not rented out you instead pay the standard imputed income tax (renta imputada).
If you would like to calculate your own situation, you can use our free rental income tax calculator: rental income tax calculator
Our recommendation
Before letting, verify that holiday rental use is permitted, that the regional registration and municipal documents are in order, that your advertising includes any legally required identification, and that you file Modelo 210 by the deadline applicable to the relevant tax year. We can review the property’s legal and tax position before you start.
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