The Supreme Court Demolishes the National Registry (NRUA): What does that Mean for your Holiday Rental Property in the Canary Islands?

The Supreme Court has handed down Judgement Nr. 620/2026, 19^th May (reported in the media on 21 May), in which it has definitively annulled the obligation to obtain the Unique Short-Term Rental Registration Number (NRUA). The High Court concluded that the central Government overstepped the autonomous communities’ competences by attempting to impose a national registry on top of those already in operation in the islands. It is worth highlighting that the Supreme Court itself used the Canary Islands as a key argument for annulling the national registry.

The Supreme Court made only a partial annulment of the Royal Decree: the Digital Single Window for Rentals (Ventanilla Única Digital de Arrendamientos) remains intact. For the judgment to take full effect, it must be published in the Official State Gazette (BOE), which has not yet occurred. In the meantime, there is a minor legal limbo.

I know full well that many of you complied with this bureaucratic requirement in a timely matter, bearing the associated costs. That is why I want to explain clearly, directly, and without filters exactly where things stand today, following the latest updates from the Land Registries.

From now on:

• The obligation to obtain the NRUA is abolished.
• You no longer need to submit the annual deposit detailing all your rental activity for the year.

WHO HAS TO REPORT THAT INFORMATION?

The platforms. Airbnb, Booking and similar intermediary agencies are now the ones required to transmit that data to the State. They report the rental activity, guest details, everything. You do not have to do anything at the national level.

WHAT HAPPENED TO THE DEPOSIT I ALREADY SUBMITTED THIS YEAR?

Well, this is the uncomfortable part. If you already submitted the national deposit this year, you should know that that obligation has just been annulled by the Supreme Court. What you did was comply with a regulation that has now turned out to have had no legal competence to exist. It is not ideal, but it is the judicial reality. What is clear is that this does not affect your obligations in the Canary Islands, which remain in force.

WHAT HAPPENS TO THE NRUA NUMBERS ALREADY REGISTERED?

Upon the decree that regulated them being declared null and void, NRUA codes lose all obligatory purpose. However:

• Registrations remain on record: The Land Registries confirm that NRUA numbers already processed will remain registered and visible in the property’s history, unless each owner formally requests withdrawal of the application.
• The pending annual deposit is frozen: Everything that was in progress or pending invoicing under this heading will be suspended, meaning no new charges will be raised. What was already dispatched and invoiced at the time will remain closed.

WHAT REMAINS IN EFFECT — PLEASE PAY CLOSE ATTENTION TO THIS!

It is essential not to confuse the removal of this national bureaucracy with full deregulation. In order to continue renting with complete peace of mind in the Canary Islands, please bear in mind that the following remain fully in force:

• The Canarian Tourist Authorisation: Your Government of the Canary Islands registration number remains fully mandatory to operate.
• Prior Notification to Town Halls: The requirement to submit prior notification to your Town Hall to commence or maintain the activity remains fully active.
• The Digital Single Window: The Supreme Court annulled the NRUA registration, but maintained the data-sharing system under the European Union Regulation.
• Platform Tax Oversight: Sites such as Airbnb and Booking are still required to send their booking and income data to the Tax Agency.
• Guest Registration: The mandatory notification of guests to the authorities (such as SES.HOSPEDAJES) is entirely unchanged.

CAN LAND REGISTRY FEES BE CLAIMED BACK?

The Land Registries were applying a regulation that was in force at the time — they made no error — so they have no obligation to refund anything. However, should you wish to take any further steps, there is technically a route to claim for both the NRUA registration and the annual deposit: state liability (responsabilidad patrimonial del Estado). If the State created an unlawful regulation that caused financial harm to citizens, a claim can be made to the Ministry of Housing and Urban Agenda, which promoted Royal Decree 1312/2024. Before taking that step, the first move would be to claim directly from the Land Registry and, if unsuccessful, escalate the complaint to the College of Land and Commercial Property Registrars of Spain.

That said, let us be realistic: the fees paid (approximately €28.94 per transaction) probably do not justify the cost of an administrative or judicial procedure to recover them. And, in any event, this falls within the territory of administrative law, not tax advisory work. If you are considering making a claim, I would strongly recommend consulting a specialist solicitor before taking any steps.

CONCLUSION AND NEXT STEPS

Despite the inconvenience caused, this judgment is nonetheless a significant victory: it puts a stop to bureaucratic overreach and eliminates an administrative duplication, and it means that control over holiday rental properties returns exclusively to our autonomous community.

Disclaimer: This document is for informational purposes only and reflects the situation arising from Supreme Court Judgement Nr. 620/2026 as at the date of publication. The information contained herein does not constitute individualised legal or tax advice. Each personal situation may have specific features that require individual analysis. For any decision based on this information, we recommend consulting a qualified professional. Canary Admin Services accepts no liability for decisions taken on the basis of this document, nor for any regulatory changes that may occur after the date of publication.