A new era will begin in Spain at the start of 2026 for everyone involved in short-term property rentals. The Ministry of Housing and Urban Agenda (Ministerio de Vivienda y Agenda Urbana) has officially introduced a mandatory annual report for property owners who rent out apartments, houses, watercraft, and even unique properties for limited periods. This new requirement applies not only to tourist apartments but also to rentals for study, work, or medical purposes. Each landlord will now be obliged to submit a detailed, anonymized report every February, covering all transactions from the previous year.
The report must specify the purpose of the rental, the number of guests, and the exact check-in and check-out dates. If an owner has multiple properties, they will need to complete a separate form for each one. The document will use the modern XBRL format, enabling data to be processed automatically. Reports can be submitted online or on paper, but authorities clearly prefer the electronic method.
Oversight and transparency
Officials explain that the goal of this initiative is to increase market transparency and strengthen oversight of how short-term rentals affect local housing availability. In recent years, Spain has seen heated debates about how tourist and short-term lets are displacing long-term tenants and driving up prices. Now, the state will have a tool to analyze the true scale of the situation.
Special attention is being paid not only to apartments and houses, but also to the rental of vessels, yachts, watercraft, and even temporary structures. The legislation makes no distinction between rentals for leisure, work, or medical reasons—all fall under the same rules. This measure has already sparked heated debate among property owners and professional market operators.
Technical details
The reporting system is based on the XBRL format, which is widely used for financial reporting in Europe. This means all data will go into a unified digital database, where it can be analyzed not only by tax authorities but also by specialized ministries. Officials promise the information will remain anonymized, but many landlords are worried about data leaks and tighter oversight.
Landlords will be required to indicate not only the number of guests, but also the purpose of their stay—be it tourism, study, work, or healthcare. Each property will need a separate report, even if it’s a houseboat or a temporary structure. Missing reporting deadlines or failing to provide information may result in fines, though details about penalties have yet to be disclosed.
Market reaction
The rental market has already felt the first signs of turbulence. Apartment owners and real estate agencies are discussing how the new requirements might affect their business. Some worry the extra bureaucracy will drive away individual landlords, while others see an opportunity to legalize and regulate the market.
Industry professionals note that the introduction of mandatory reporting could lead to a decrease in short-term rental listings, especially in smaller towns and coastal areas. At the same time, major operators are ready to adapt to the new regulations by implementing automated management and reporting systems.
Impact on Tenants
For regular tenants, these changes could result in price increases and reduced availability of short-term rentals. Officials insist the new measures will help stabilize and make the market more transparent. However, experts warn that some landlords might go underground to avoid excessive oversight.
In major cities such as Madrid and Barcelona, where demand for short-term rentals is especially high, the new regulations may shift the balance between long-term and short-term offers. In tourist-focused regions, property owners are already seeking ways to optimize their operations in line with the new requirements.
What’s next?
The first reports under the new rules are due in February 2026 for transactions made in 2025. Until then, landlords will need to familiarize themselves with the reporting forms and prepare their properties for possible inspections. Authorities are promising an informational campaign and technical support, but many questions remain unanswered.
It remains unclear how the accuracy of the submitted data will be monitored and what measures will be applied to violators. Nevertheless, it is evident that Spain’s rental market is on the brink of a major transformation, and all participants will need to prepare for these changes.
In case you didn’t know, the Ministry of Housing and Urban Agenda (Ministerio de Vivienda y Agenda Urbana) is Spain’s key government body responsible for developing and implementing policies in the areas of housing, urban infrastructure, and sustainable development. In recent years, the ministry has been actively introducing digital solutions to manage the real estate market and oversee rentals, aiming to increase transparency and protect citizens’ interests.
