N2 filing Spain is now a mandatory annual obligation for owners of short-term rentals who obtained an NRA / NRUA number during 2025. This filing, officially known as the Depósito de Arrendamientos de Corta Duración, must be submitted in February 2026 and has serious legal consequences if not completed correctly and on time.
For the first time, an annual informative filing known officially as the “Depósito de Arrendamientos de Corta Duración” must be submitted in February 2026, covering the short-term rental activity carried out during calendar year 2025. The filing must be prepared using a specific software application known as the N2 program, made available by the College of Property Registrars of Spain.
As we have already explained in detail in our previous article on the new registration framework for short-term rentals in Spain, the NRA / NRUA system forms part of a broader regulatory strategy with significant legal and practical implications, particularly for foreign and non-resident owners.
👉 You can read our full analysis here:
Short-Term Rental Registration in Spain: Critical Rules for Foreign Owners
Failure to comply may result in the loss of the NRA/NRUA number and, as a direct consequence, the impossibility of advertising the property on tourist rental platforms.
1. Filing deadline: extremely important
The applicable legislation establishes a very short and strict filing window:
From 1 February 2026 to 2 March 2026 (inclusive)
This deadline applies because:
- The obligation is annual, to be fulfilled every February.
- February 2026 has an end-of-month non-working day, extending the deadline to 2 March 2026.
For many owners, N2 filing Spain is not merely a formal requirement but a decisive compliance step that directly affects the legal continuity of short-term rental activity.
In practical terms, N2 filing Spain constitutes the formal mechanism through which short-term rental activity is reported annually to the competent Registry.
⚠️ Late filing is not a minor issue. Missing this deadline can trigger automatic administrative consequences, regardless of whether the rental activity itself was lawful.
The annual filing obligation for short-term rentals in Spain is established by Royal Decree 1312/2024, of 23 December 2024, published in the Spanish Official State Gazette (BOE), which mandates the periodic submission of an informative model for Depósito de Arrendamientos de Corta Duración when an NRA has been assigned. Article 10.4 of this Royal Decree expressly requires the annual submission of this model to the competent Registry. You can find the latest regulations here: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2025-27116 and here https://www.boe.es/buscar/doc.php?id=BOE-A-2024-26931.
2. Who must file the “Depósito de Arrendamientos de Corta Duración”?
You must submit the annual deposit if:
- You obtained one or more NRA / NRUA numbers during 2025, and
- Those numbers relate to short-term rentals, including tourist or holiday lets, seasonal rentals, work-related stays, study-related accommodation, medical stays or any other temporary use not intended as permanent housing.
The obligation exists even if the property was rented only once during the year, or for a very limited period.
3. Consequences of non-compliance: loss of the NRA and platform bans
This is the most critical aspect of the new regime.
If the Depósito de Arrendamientos de Corta Duración is not filed within the statutory deadline:
- The NRA / NRUA number may be revoked.
- This revocation is communicated to the Digital One-Stop Shop for Short-Term Rentals.
- As a result, the property cannot be legally advertised on online rental platforms such as Airbnb, Booking, Vrbo or similar services.
In practice, this leads to:
- Immediate loss of visibility on digital platforms.
- Direct loss of rental income.
- Significant uncertainty as to whether and how the NRA can later be recovered.
The severity of these consequences appears clearly disproportionate, given that the obligation consists solely of submitting an informative annual report.
4. The N2 software: mandatory even for in-person filings
A particularly problematic feature of this system is that all filings must be prepared using the N2 software application, regardless of how the deposit is ultimately presented.
This requirement applies even when the filing is submitted in person at the Land Registry.
Key points to bear in mind:
- N2 is not a mobile app.
- It is a desktop software program that must be installed on a computer.
- The program is used to:
- Complete the informative model.
- Generate a technical XBRL file.
- Produce the official filing documentation.
The Registry does not accept manually completed forms.
The N2-generated file is mandatory in all cases.
From a regulatory perspective, N2 filing Spain operates as the standardised annual reporting process for short-term rentals recorded under the NRA / NRUA system.
5. How to download and install the N2 program
The N2 application is only available through the official website of the Registrars.
General steps
- Access the Electronic Headquarters of the College of Registrars (registradores.org).
- Navigate to:
Information and Help → Documentation and Downloads → Depósito de Arrendamientos de Corta Duración. - Download the N2 desktop installer.
- Install the program on your computer.
- Use the application to:
- Enter the required data for each NRA.
- Generate the XBRL file and official filing documents.
- Submit the deposit:
- Preferably online, or
- In person, using the documentation generated by the N2 program.
Language limitations
At present:
- The N2 software and user manuals are available only in Spanish.
- There is no official English or multilingual version.
- This creates significant practical difficulties for foreign and non-resident property owners, who are nevertheless subject to the same deadlines and sanctions.
6. Registry fees and compliance costs
Although the exact registry fee for the annual deposit has not yet been clearly published, it is expected that:
- Registry fees will apply to the filing of the deposit.
- These fees are separate from and additional to:
- The costs already incurred when obtaining the NRA.
- Any professional or administrative costs involved in preparing the filing.
At the time of writing, the lack of transparency regarding the exact cost adds further uncertainty for owners attempting to assess the real economic impact of compliance.
7. A disproportionate administrative burden
N2 filing Spain and the annual reporting framework
In practical terms, N2 filing Spain forms part of the wider administrative framework governing short-term rental activity at registry level.
From a practical and legal standpoint, this system raises serious concerns:
- The official model published in the Spanish Official Gazette (BOE) is relatively simple.
- By contrast, the technical system implemented by registradores.org is highly complex.
- The administrative workload is effectively shifted entirely onto property owners, who must:
- Use specialised software.
- Generate technically formatted files.
- Assume the full risk of errors or omissions.
The system is:
- Convenient for the Registries, which receive fully pre-processed data.
- Cumbersome for citizens, particularly foreign owners unfamiliar with Spanish administrative and technical requirements.
A straightforward online form could easily achieve the same objective with far less cost, risk and complexity.
In our view, this framework reflects a broader political aversion to short-term rentals, expressed through administrative complexity and deterrent mechanisms rather than proportionate regulation.
8. Key points to remember
- Official filing: Depósito de Arrendamientos de Corta Duración
- Deadline: 1 February 2026 – 2 March 2026
- Sanction for non-compliance: revocation of the NRA / NRUA
- Practical effect: inability to advertise on tourist platforms
- Mandatory tool: N2 desktop software (Spanish only)
Questions or doubts?
If you are unsure whether this obligation applies to you, have doubts about how the filing should be completed, or are concerned about the consequences of non-compliance, you may contact us to discuss your specific situation.
Each case can present particular legal and practical nuances, especially for foreign and non-resident property owners.