NRUA 2026 Costa Blanca: Registration and tax obligation for landlords

Holiday rentals on the Costa Blanca 2026
NRUA reporting obligation, tax rules and why deadlines are now crucial
Short-term rentals are no longer a secondary market on the Costa Blanca. Between Dénia, Altea, Benidorm and Torrevieja, holiday and seasonal rentals secure returns, finance second homes or contribute to the refinancing of investments.

However, the regulatory framework has become much stricter since 2025. Anyone who rented with an NRUA registration number in 2025 must submit an annual declaration between 1 February and 2 March 2026. If an owner misses this deadline, the registration number will be cancelled automatically - without a separate request.

What is the NRUA - and why is it central?
The Número de Registro Único de Arrendamientos (NRUA) is the standardised national registration number for short-term rentals.
Without this number, properties can no longer be advertised on platforms such as Airbnb or Booking in a legally compliant manner. The NRUA links:

• Land register data
• regional tourism licence
• Tax identification of the owner
• Platform messages

The annual declaration to the land register serves to check whether the property has actually been let - and to what extent.

Notification obligation 2026: What specifically needs to be submitted
The new information form must include, among other things

• NRUA number
• Number of lettings commenced
• Arrival and departure dates
• Number of guests
• Purpose of the letting

If the form is not submitted on time, it will be cancelled automatically:

• Cancellation of the NRUA
• Cancellation of the corresponding land register entry
• De facto marketing ban

This can have considerable economic consequences, especially for owners with ongoing bookings.

The Costa Blanca: regional specialities
While the NRUA is regulated nationally, the tourist licence remains with the Autonomous Community of Valencia.
Additional requirements apply here:

• Entry in the Registro de Turismo de la Comunitat Valenciana
• Compliance with minimum technical standards (equipment, safety, energy certificate)
• Notification to the Guardia Civil (guest registration system)
• Consent of the community of owners, if applicable

Municipal restrictions have also been introduced in many municipalities in the Marina Alta and Marina Baixa - particularly in high-density residential areas.