Online platforms for short-term rentals
In Spain.
Royal Decree 1312/2024
Royal Decree 1312/2024 of December 23, 2024, which made the NRA number (Número de Registro de Alquiler) mandatory for short-term rentals of properties throughout Spain.
The NRA is obtained after registration on the website of the Spanish Ministry of the Interior in Madrid in Spanish. This became mandatory for online platforms such as Airbnb.de and Booking.com on July 1, 2025. These platforms must display the NRA number and Tourist License number on their website with every listing. Otherwise, hefty fines will be imposed.The following steps are necessary on the online portal Sede-Registradores:
- Authenticate yourself with certificate and password
- Go to the Real Estate section
- Go to the NRA application form
- Apply for the NRA
Here a guide in Spanish Guide
Since Anfi owns the clubs and Anfi members only have right of residence, obtaining an NRA (Non-Related Assessment) is not possible for the right of residence holders. A final assessment can only be made by Anfi itself.
Registration of Short-Term Rentals
In Spain (also with Anfi del Mar).
Royal Decree 933/2021
Royal Decree 933/2021 of October 26, 2021, was introduced in the context of the COVID-19 pandemic. Its scope concerns rental activities for hire, whether private or commercial.
This rental requires registration through the online portal SES-Hospedajes established by the Spanish Ministry of the Interior. Besides Spanish, English can also be selected. This nationally standardized online procedure replaces the local registration of travelers/rentals with the police (Guardia Civil).
This has nothing to do with the NRA number above.
The individual steps are:
- Apply for a Spanish Identification Number (NIE) if you are not a Spanish citizen.
- Apply for electronic identity registration.
- Register with the Spanish Ministry of the Interior using both identification documents.
- Register your guests as soon as they book your weeks.
- Send this registration confirmation by email to Anfi once you have completed the holiday planner to request the guest certificate.
Applying for the NIE (Número de Identificación de Extranjero) at the consulate, e.g. in Germany Consulate.
Electronic identity registration on the online portal is possible with the digital identity card (eIdentifier). This is done using a chip in the card and an ID app on your smartphone with NFC technology, where you enter your PIN and the data is transmitted in encrypted form.
Here a guide in Spanish Guide.
It can be assumed that such rentals (at least in conspicuously high numbers) without registration of guests constitute a violation of the law. These are typically private individuals or companies that buy up large numbers of residential rights on the private market cheaply and market them for profit. There are certainly legal gray areas regarding "regular" Anfi members who only rent out occasionally (e.g., due to unavailability, illness, or other vacation plans).
Taxes
The income is subject to 19% tax in Spain for EU residents.
As a non-resident landlord, you are required to pay taxes on the net rental income, which must be declared using form 210 at the Spanish tax office Agencia Tributaria
The 19% tax liability can be credited against the EU country tax liability where the subject lives. Spain has double-taxation agreements with Germany, UK and Ireland and other EU countries. This means that the same income won’t be taxed twice. This contains the intergovernmental provision that allows Spain to tax the income at the location of the property in Spain, while final taxation takes place in the country of residence of the landlord and property owner. Unless you're renting it out for free.