LEASES:

Reminder regarding short-term leases: obligation to submit the annual notification

The owner or lessor of accommodation that is marketed through online booking portals (e.g., Airbnb or Booking.com) and whose property is registered in the Single Registry of Leases is required to submit this notification. A separate form must be submitted for each property, not a single form for all.

MINISTRY OF HOUSING AND URBAN AGENDA Order VAU/1560/2025, of December 22, approving the information template for each category and type of lease subject to Article 10.4 of Royal Decree 1312/2024, of December 23, which regulates the Single Registry of Leases procedure and creates the Digital Single Window for Leases for the collection and exchange of data relating to short-term rental services.

Sole Transitional Provision. Obligation to submit information for the year 2025.

For the purposes of Article 10.4 of Royal Decree 1312/2024, of December 23, the information template for short-term leases approved and established in this Ministerial Order shall be used to submit the annual information on short-term urban leases. corresponding to the year 2025 and must be submitted during the month of February 2026, in accordance with the provisions of article 2.2.” ……

Royal Decree 1312/2024, of December 23, regulating the Single Registry of Leases procedure and creating the Digital Single Window for Leases for the collection and exchange of data relating to short-term accommodation rental services.

Article 3. Scope of application.

1. In accordance with Regulation (EU) 2024/1028 of the European Parliament and of the Council of April 11, 2024, the scope of this Royal Decree includes both the services provided by online platforms to hosts offering short-term accommodation rental services in Spain, regardless of the location of said platforms, and the accommodation rental services provided by hosts through the platforms. The geographical scope of this regulation shall be the entire national territory.

2. It shall not apply to accommodation rental services that do not involve remuneration. For the purposes of this regulation, remuneration means any form of economic compensation, regardless of its value or form.

Article 4. Short-term accommodation rental services.

1. In accordance with Regulation (EU) 2024/1028 of the European Parliament and of the Council of 11 April 2024, short-term accommodation rental services may apply to all or part of a property, provided that this is permitted under applicable law. They also include accommodation on ships, boats, or naval vessels, provided that such accommodation is not linked to a service that enables or determines navigation, in which case it will always be governed by applicable legislation. In both cases, the element to which the services apply will be the unit, as defined in this regulation.

2. Short-term accommodation rental services will have the following characteristics in accordance with Law 29/1994 of 24 November and Regulation (EU) Regulation (EU) 2024/1028 of the European Parliament and of the Council of 11 April 2024:

(a) That their primary purpose is something other than residential rental as regulated in Article 2 of Law 29/1994 of 24 November, arising from temporary reasons such as holidays or tourism, work, studies, medical treatment, or any other reason that does not imply a permanent housing need for the tenant, in accordance with Article 3 of the same law.

(b) That they have adequate equipment, furniture, and furnishings for the temporary use of the unit in accordance with the Regulation.

GIPE LEGAL DEPARTMENT

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