The Spanish Government has approved two royal decree-laws on housing that include the extension of protection against certain evictions until 2030, extensions to rental contracts, new rules for seasonal and room rentals and restrictions on certain home purchases by investment funds.

housing decree 2026

The 2026 housing decree also includes tax incentives linked to renting, a zero-interest loan to make it easier to buy a first home and measures aimed at increasing the supply of affordable housing. Royal Decree-Law 26/2026 has already been published in the Official State Gazette (BOE), while the texts will have to be ratified by the Congress of Deputies.

Protection against evictions until 2030

One of the main measures concerns evictions of vulnerable people with no alternative accommodation. The legislation establishes various protection mechanisms and, in certain proceedings where the property belongs to entities engaged in acquiring real estate, allows evictions to be suspended until 31 December 2030.

In addition, when an autonomous community fails to provide alternative accommodation, it must take action within two months in the cases covered by the legislation. During this period, proceedings will remain suspended.

The Minister for Housing and Urban Agenda, Isabel Rodríguez, has called on parliamentary groups to show “a sense of responsibility and generosity” when ratifying the measures.

Extensions to rental contracts

The new decree introduces several measures concerning rental contracts in 2026:

  • An extraordinary extension of certain rental contracts is established.
  • Until 31 December 2027, rent increases will be restricted in certain cases. If the rent exceeds the maximum limit under the reference index, it cannot be increased; in other cases, the increase may be up to 2% in the absence of an agreement.
  • Contracts signed before the 2023 Housing Act may qualify for certain extensions provided for under current legislation.
  • Passing on estate agency fees for formalising the contract and taxes associated with the property to the tenant is prohibited.
  • The tenant’s right of first refusal if the rented property is sold is strengthened.

Rodríguez said the aim is “to ensure that renting does not mean living as a second-class citizen, that renting does not mean living in constant uncertainty, and that renting can also mean living with peace of mind”.

New rules for seasonal and room rentals

Seasonal rentals in 2026 will also be subject to new conditions. This type of rental will require a genuine and verifiable reason justifying the temporary need for the property.

As a general rule, these contracts may not exceed 12 months. If they are extended without justification or more than two consecutive contracts are signed between the same parties for the same property, they will be considered permanent residential rental contracts.

For room rentals, the combined rent charged for all rooms may not exceed the rent for the entire property. In areas designated as stressed residential markets, the legally established limits must also be respected.

10% deduction for renting a main residence

Among the rental tax incentives, the decree introduces a national tax deduction of up to 10% of the amount paid to rent a main residence for taxpayers with a taxable income below €33,007.20.

The actual amount will depend on income and will be subject to the limits and requirements established in the legislation. The tax treatment of landlords is also being amended to encourage certain lower-priced rentals and stable contracts.

Loans of up to €50,000 at 0% interest to buy a home

Among the measures to help people buy their first home, the “Tu casa” (“Your Home”) scheme will provide loans of up to €50,000 at 0% interest.

The loans will have a grace period until the mortgage has been paid off, up to a maximum of 30 years, followed by a 10-year repayment period. A subsequent agreement by the Council of Ministers will specify the beneficiaries and limits.

Tourist rental properties, funds and affordable housing

The approved package also includes other measures:

  • It restricts certain home purchases by entities engaged in acquiring real estate until 31 December 2028.
  • Tourist rental properties will be subject to 10% VAT in the cases established by the legislation.
  • Local councils in stressed housing areas will be able to impose property tax (IBI) surcharges on tourist rental properties, which may reach up to 150% in certain cases.
  • The tax treatment of SOCIMIs is being amended to encourage affordable rentals.
  • Protected housing with permanent or indefinite status may benefit from the super-reduced VAT rate of 4%.
  • Permanent protection for the state-owned housing stock managed by CASA 47 is strengthened.

The royal decree-laws must be ratified by the Congress of Deputies in order to remain in force.