In Judgment No. 620/2026 of 19 May 2026, announced on 21 May and published in the BOE on 8 June, Spain's Supreme Court annulled the national holiday-rental register created under Royal Decree 1312/2024, which means Costa del Sol owners no longer need a national NRUA number but must still hold a valid Andalusian VFT registration. The court ruled that central government had overstepped its authority by building a national system that overlapped with powers that belong to the regions. If you own a holiday rental on the Costa del Sol, the rules shifted under your feet in May 2026.

For owners who spent the spring scrambling to obtain a national NRUA number, the news landed somewhere between relief and confusion. So here is the plain version of what changed, and more importantly, what did not.

What actually changed?

Spain's national NRUA register no longer applies: the Supreme Court annulled it in Judgment 620/2026 of 19 May 2026 (announced 21 May). Your Andalusian registration number is the only one your listing needs. The single nationwide registration number that platforms were starting to demand no longer has legal force, which removes one bureaucratic step and one more deadline from your calendar. The court did keep the Ventanilla Única Digital, so platforms still share listing data with the authorities.

What did not change?

This is the part that matters most, and it is where owners get caught out. The Supreme Court did not touch regional rules. In Andalusia, every requirement that applied before the ruling still applies today:

  • Your property must be registered as a Vivienda con Fines Turísticos (VFT) with the Registro de Turismo de Andalucía, with its registration number displayed on every listing.
  • Guest identity data must reach the Ministry of the Interior through SES.Hospedajes within 24 hours of check-in.
  • Income tax reporting still applies, including Modelo 210 for non-resident owners. Andalusia has no tourist tax.
  • Community of owners rules and municipal limits still govern whether and how you can let.

In short, if you were operating legally under Andalusian regulations before the ruling, you carry on exactly as before. If you were relying on the national register to make your listing compliant, you now need to make sure your regional VFT registration is in order.

Why is this good news if you are set up correctly?

Platforms such as Airbnb and Booking.com still verify registration numbers and remove listings that cannot show a valid one. Owners who never sorted out their regional licence are the ones at risk of suspension during the busiest weeks of the year. Owners who did the groundwork are insulated, and they benefit as non-compliant competitors get pulled from search results.

If you were operating legally under Andalusian rules before the ruling, nothing about your day-to-day changes. The risk sits entirely with owners who were leaning on the national register.

That is exactly the position we keep our managed properties in. Every Premavista home carries a valid Andalusian VFT registration, files the guest and tax reporting on time, and stays listed without interruption through peak season.

What else should owners know for the rest of 2026?

From 1 December 2026, stays of 30 nights or fewer in a furnished holiday home are charged 10% VAT under Royal Decree Law 29/2026, unless the home is your own habitual residence. The decree is in force but awaits ratification by the Diputación Permanente of Congress, which is due to vote on 12 November 2026.

Royal Decree Law 29/2026 (in force since 8 October 2026, pending ratification) also caps any single tourist stay at 31 days; a longer let becomes a residential contract under the LAU. Our touristic licence guide for Marbella keeps every rule in one place and is updated as the vote approaches.

If you are unsure whether your property is fully compliant after this ruling, that uncertainty is itself a risk worth closing now. We are happy to review your setup and tell you plainly where you stand, starting with a free rental assessment of your listing.