STS 620/2026 — Supreme Court ruling: annulment of the NRA and operative consequences for VUTs in Spain

The Supreme Court, Third Chamber (Third Section), in judgment no. 620/2026, of 19 May 2026 (ECLI:ES:TS:2026:2148), partially upheld the appeal lodged by the Valencian Regional Government against Royal Decree 1312/2024, which regulated the Unique Rental Register procedure and created the Digital Single Window for Rentals (VUDA).

Legal grounds for annulment

The Supreme Court concluded that the State lacked sufficient constitutional competence to impose a national short-term rental register linked to the Land Registry, a matter that falls within the exclusive powers of the autonomous communities in the areas of tourism and housing. Article 149.1.8 of the Constitution only allows the State to regulate civil legislation and the organisation of public registers, but not to impose an enabling procedure for tourist activities that encroaches on regional powers.

The ruling also relied on Article 4.3 of Regulation (EU) 2024/1028, which prohibits subjecting the same unit to more than one registration procedure, noting that the national NRA duplicated the already existing regional registers.

Complementary rulings from the same period

STS 620/2026 was followed by four further rulings to the same effect, brought by different appellants: STS 629/2026 (APARTUR and ATA Barcelona-Girona), STS 649/2026 (Autonomous Community of Andalusia), STS 669/2026 (Region of Murcia) and STS 697/2026 (Canary Islands Holiday Rental Association ASCAV). Together, these rulings establish a uniform doctrine on the nullity of the national NRA.

What has been annulled

• The Unique Rental Register procedure and the obligation to obtain the NRA/NRUA through the College of Property Registrars.
• The obligation to record the number as a marginal note on the property's land registry entry.
• The obligation to submit the annual informative return (art. 10.4 of RD 1312/2024, annulled in full).
• The NRA as an enabling condition for listing on digital platforms.

What remains in force

• The Digital Single Window for Rentals (VUDA) as a technical gateway for statistical data exchange between platforms and administrations.
• The monthly data transmission obligations of platforms (art. 9 of EU Regulation 2024/1028).
• All regional regulations: in Andalusia, the Andalusian Tourism Register (RTA) and the code VUT/MA/XXXXX.
• The SES.HOSPEDAJES obligation (RD 933/2021).
• All tax obligations under IRPF/IRNR.

Immediate operative consequences

• There is no need to obtain or maintain the NRA/NRUA. If one was already obtained, no action is required.
• There is no need to correct or pursue pending NRA applications: the procedure no longer exists.
• Platforms (Airbnb, Booking, Vrbo) now verify the regional VUT code, not the national NRA. In Andalusia: VUT/MA/XXXXX.
• The annual rental informative return (Order VAU/1560/2025) is no longer required, as article 10.4 of RD 1312/2024 on which it depended has been annulled.

Claiming patrimonial liability against the State

Those who incurred costs related to the NRA (registration fee of €32.73 per property, management expenses, blocked listings, lost bookings) may claim damages from the State through a patrimonial liability claim. The deadline is one year from the publication of the judgment in the BOE: until 8 June 2027. The procedure is initiated before the Ministry of Finance (Ministerio de Hacienda).