NRA number and legal short-term rental in Spain
Short-term rentals in Spain are extremely popular among both tourists and investors. However, before you decide to offer your property on platforms such as Airbnb or Booking, you must meet certain legal requirements. One of them is having an NRA number. What is this number, who must have it, and how to obtain it? We answer the most frequently asked questions.
What will you find in the article?
What is the NRA number and what is it used for?
“Número de Referencia de Arrendamiento” is a special tax identifier introduced to monitor and control short-term rental of properties by non-residents. The NRA number is used to identify the property owner in the Spanish tax system and is essential for proper settlement with the Spanish tax office.
Thanks to the NRA number, Spanish tax authorities can easily track income earned from rentals and enforce tax obligations. Possession of this number is therefore crucial for legally conducting short-term rentals in Spain, especially if you are not a resident of this country.
Who is required to have an NRA number for short-term rentals in Spain?
Not every property owner in Spain must have an NRA number. It is mandatory for people who are not residents of Spain and want to legally rent out their property for a short term. This applies both to individuals and companies earning income from short-term rentals.
If you are a non-resident and plan to rent out a house or apartment in Spain through touristic platforms, you must obtain an NRA number before starting the activity. Lack of this number may cause problems with tax settlements and even financial penalties.
More practical information can be found in the guide: How to rent an apartment in Spain?
Does every property owner need to have an NRA number?
This is one of the most frequently asked questions by those planning to invest in Spanish real estate. If you are a resident of Spain and you settle with the Spanish tax office based on an NIE number (Número de Identificación de Extranjero), you do not need to apply for an NRA number.
However, if you are a non-resident and want to conduct short-term rentals, an NRA number is necessary. This applies both to renting an apartment and renting a house in Spain. It is worth remembering that Spanish law is very precise in this matter, and non-compliance may lead to serious consequences.
How can a non-resident obtain an NRA number?
The process of applying for this number is not complicated but requires completing a few formalities. First of all, you need to submit the appropriate application to the Spanish tax office (Agencia Tributaria). The application must be accompanied by documents confirming identity (e.g., passport), property ownership documents, and, in some cases, a power of attorney if the matter is handled by a representative.
It is worth noting that the NRA number in Spain is assigned to a specific property and owner. This means that if you own several properties, you may need separate NRA numbers for each of them. The process of obtaining the number usually takes from a few days to several weeks. It depends on the region and the workload of the office.
If you want to learn more about formalities related to renting, read our article. How to rent an apartment in Spain?
How long is the number valid?
As long as you conduct short-term rental of a given property as a non-resident. There is no need to renew the number annually, provided the property owner does not change or there are no other significant changes (e.g., sale of the property, change in the legal form of ownership).
In case of termination of rental or sale of the property, you should notify the Spanish tax office about stopping the activity and, if necessary, close the NRA number. This way, you will avoid unnecessary tax complications in the future.
Summary
The NRA number is a key element for legal short-term rentals for non-residents. If you plan to rent an apartment or house, make sure you meet all legal and tax requirements. Having the NRA number will help you avoid problems with the Spanish tax authorities and conduct your business according to applicable regulations.
Remember that knowledge of regulations and proper preparation are the basis for successful short-term rentals in Spain!
