{"id":158673,"date":"2026-10-06T17:52:47","date_gmt":"2026-10-06T15:52:47","guid":{"rendered":"https:\/\/mallorcaglobalmag.es\/nuevos-decretos-vivienda-2026\/"},"modified":"2026-10-07T12:32:16","modified_gmt":"2026-10-07T10:32:16","slug":"nuevos-decretos-vivienda-2026","status":"publish","type":"post","link":"https:\/\/mallorcaglobalmag.es\/en\/nuevos-decretos-vivienda-2026\/","title":{"rendered":"New housing decrees in Spain: the main measures on renting and buying"},"content":{"rendered":"<p><img decoding=\"async\" class=\"aligncenter wp-image-119036 size-full\" src=\"https:\/\/mallorcaglobalmag.es\/wp-content\/uploads\/2025\/04\/3.webp\" alt=\"housing decree\" width=\"780\" height=\"520\" \/><\/p>\n<p>The Spanish Government has approved <strong>two new royal decree-laws containing 21 housing measures<\/strong>. The legislation affects renting and home purchases, as well as evictions, tourist rental properties, SOCIMIs, investment funds and the construction of affordable housing.<\/p>\n<p>The housing decrees revive the essence of those rejected by Congress last week, although they include some changes. Most of the measures will come into force on <strong>8 October<\/strong>, but will subsequently have to be ratified by the Permanent Deputation of the Congress of Deputies.<\/p>\n<p>The second decree, which changes extensions to rental contracts, is in a different situation. <strong>It will not come into force until it secures the backing of the Permanent Deputation<\/strong>. The Spanish Government itself acknowledges that it currently lacks a sufficient majority to guarantee its ratification.<\/p>\n<p>These are the main measures and how they affect tenants, landlords and people looking to buy a home.<\/p>\n<h2>Housing decree: rental tax deductions and incentives<\/h2>\n<p>The new housing decree introduces tax changes both for tenants and for those who rent out a property:<\/p>\n<ul>\n<li><strong>Rental tax deduction:<\/strong> tenants with a taxable income below \u20ac33,007.20 will be able to deduct 10% of the amount paid for their main residence.<\/li>\n<li><strong>Almost \u20ac1,000 a year:<\/strong> the Spanish Government estimates that monthly rent of \u20ac800 could result in a deduction of close to \u20ac1,000.<\/li>\n<li><strong>Incentives for landlords:<\/strong> tax benefits will be introduced for small landlords who rent out properties at affordable prices.<\/li>\n<li><strong>Rent reductions:<\/strong> tax relief could reach 100% in certain cases when a new contract reduces the rent by more than 5% and the established requirements are met.<\/li>\n<li><strong>Young people and stressed housing markets:<\/strong> specific incentives are also envisaged for certain rentals to young people and in areas designated as stressed residential markets.<\/li>\n<\/ul>\n<h2>Loans of up to \u20ac50,000 to buy a first home<\/h2>\n<p>Another of the main measures in the housing decree aims to make it easier for people who can afford a mortgage but struggle to save enough for the deposit to buy a home:<\/p>\n<ul>\n<li><strong>\u20ac10 billion:<\/strong> the funding allocated to the financing facility managed by the Official Credit Institute (ICO).<\/li>\n<li><strong>Up to \u20ac50,000:<\/strong> the maximum amount available under the loans.<\/li>\n<li><strong>0% interest:<\/strong> the loans will be interest-free.<\/li>\n<li><strong>First main residence:<\/strong> the financing will be intended for the purchase of a first home.<\/li>\n<li><strong>No age limit:<\/strong> the measure is intergenerational and is not reserved exclusively for young people.<\/li>\n<li><strong>Repayment afterwards:<\/strong> the loan will be repaid after the mortgage has been paid off. The mortgage will have a maximum term of 30 years, followed by a ten-year period to repay the loan.<\/li>\n<li><strong>Price limit:<\/strong> the property will be permanently subject to a maximum resale price. If it is rented out, the rent will also be subject to the corresponding reference index.<\/li>\n<\/ul>\n<h2>Extensions and limits on rent increases<\/h2>\n<p>The decrees include several measures aimed at providing greater stability for people living in rented accommodation:<\/p>\n<ul>\n<li><strong>Extension of up to two years:<\/strong> certain contracts may be extended for this period provided tenants are up to date with their payments.<\/li>\n<li><strong>Limits on increases:<\/strong> rent increases will be restricted during these extensions.<\/li>\n<li><strong>Protection for small landlords:<\/strong> the measures also include safeguards to prevent the burden of protecting tenants from falling solely on them.<\/li>\n<\/ul>\n<p>These measures are accompanied by the <strong>second royal decree-law<\/strong>, which proposes a more far-reaching change to the renewal of rental contracts:<\/p>\n<ul>\n<li><strong>Automatic extension:<\/strong> once the statutory term of the contract has expired, new extensions will apply unless either party states that they do not wish to continue.<\/li>\n<li><strong>Notice from the landlord:<\/strong> the notice period increases from four to six months when the landlord does not wish to renew.<\/li>\n<li><strong>Notice from the tenant:<\/strong> this remains at two months.<\/li>\n<li><strong>Compensation:<\/strong> in certain circumstances, a landlord who decides not to renew will have to compensate the tenant.<\/li>\n<li><strong>Exceptions:<\/strong> there are cases in which the landlord will be able to recover the property, such as when they need it for themselves or certain family members.<\/li>\n<\/ul>\n<p>These latter measures <strong>will not come into force until the second decree has been ratified by the Permanent Deputation<\/strong>. The Spanish Government acknowledges that it currently does not have sufficient support to guarantee its approval.<\/p>\n<h2>The housing decree regulates seasonal and room rentals<\/h2>\n<p>The housing decree also regulates these types of rental to prevent them from being used as a way of circumventing the rules governing long-term residential rentals:<\/p>\n<ul>\n<li><strong>Proven temporary reason:<\/strong> a seasonal rental contract must specify the particular reason why the property is needed temporarily.<\/li>\n<li><strong>Limited duration:<\/strong> specific requirements will apply to the duration of these contracts.<\/li>\n<li><strong>Conversion to a main residence rental:<\/strong> if there is no genuine temporary reason or certain requirements are not met, the contract will become subject to the rules governing rentals of a main residence.<\/li>\n<li><strong>Room rentals:<\/strong> the combined rent for all rooms may not exceed the amount that would apply to renting the entire property.<\/li>\n<li><strong>Stressed housing markets:<\/strong> the applicable price limits must be respected when the property is located in an area designated as a stressed residential market.<\/li>\n<li><strong>Costs:<\/strong> restrictions on passing certain rental-related costs on to tenants will be strengthened.<\/li>\n<\/ul>\n<h2>Protection against evictions<\/h2>\n<p>Another section of the new housing decrees extends protection for vulnerable households that have no alternative accommodation:<\/p>\n<ul>\n<li><strong>Protection until 2030:<\/strong> the suspension of certain eviction proceedings will be extended until 31 December 2030.<\/li>\n<li><strong>Vulnerable people:<\/strong> safeguards will be strengthened when those occupying the property have no alternative accommodation.<\/li>\n<li><strong>Funds and large landlords:<\/strong> specific measures will apply in certain proceedings when the property belongs to these entities.<\/li>\n<li><strong>Small landlords:<\/strong> safeguards will be introduced to prevent them from having to bear the consequences of these measures alone.<\/li>\n<\/ul>\n<p>The Spanish Government argues that protecting vulnerable people must be accompanied by mechanisms that provide security for small landlords.<\/p>\n<h2>Limits on certain home purchases<\/h2>\n<p>The package also introduces restrictions targeting certain speculative property transactions:<\/p>\n<ul>\n<li><strong>Until 31 December 2030:<\/strong> the restrictions will be temporary.<\/li>\n<li><strong>Purchases below market value:<\/strong> certain acquisitions made at a price below 70% of the property&#8217;s market value will be restricted.<\/li>\n<li><strong>Funds and large property owners:<\/strong> the restrictions apply to certain companies, funds and large property owners in the circumstances established by the legislation.<\/li>\n<li><strong>Exceptions:<\/strong> certain cases are excluded, including transactions involving affordable or social housing that meet the established conditions.<\/li>\n<\/ul>\n<h2>Tourist rental properties and SOCIMIs<\/h2>\n<p>The decrees also introduce tax changes affecting tourist rental properties and real estate investment companies:<\/p>\n<ul>\n<li><strong>Tourist rental properties:<\/strong> their tax treatment will be changed so that certain accommodation activities are taxed as an economic activity.<\/li>\n<li><strong>Property tax (IBI):<\/strong> local councils will be able to impose surcharges in certain circumstances on properties used for tourist accommodation.<\/li>\n<li><strong>SOCIMIs:<\/strong> their tax benefits will be more closely linked to allocating properties to affordable rental housing.<\/li>\n<li><strong>Special levy:<\/strong> taxation will be tightened on certain profits from residential rentals when the requirements established to encourage affordable prices are not met.<\/li>\n<\/ul>\n<p>The Spanish Government&#8217;s stated aim is for tourist rental properties to <strong>&#8220;be taxed for what they are: a business&#8221;<\/strong> and for SOCIMI tax benefits to be linked to their contribution to affordable rental housing.<\/p>\n<h2>\u20ac680 million to increase housing supply<\/h2>\n<p>The <strong>housing decree<\/strong> also includes public funding to increase supply and strengthen the stock of social and affordable housing:<\/p>\n<ul>\n<li><strong>\u20ac280 million in guarantees<\/strong> to promote industrialised housing construction.<\/li>\n<li><strong>\u20ac400 million<\/strong> to support social housing providers.<\/li>\n<li><strong>Casa 47:<\/strong> the public entity will take over thousands of Social Security properties that could be used for housing.<\/li>\n<li><strong>Protected housing:<\/strong> tax measures will be introduced to encourage the development of permanent protected housing.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Spanish Government has approved two new royal decree-laws containing <a href=\"https:\/\/mallorcaglobalmag.es\/en\/nuevos-decretos-vivienda-2026\/\"> [&#8230;]<\/a><\/p>\n","protected":false},"author":4,"featured_media":119037,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1515],"tags":[],"class_list":["post-158673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy-and-tourism"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New housing decrees in Spain: measures on renting and buying - Mallorca Global Mag<\/title>\n<meta name=\"description\" content=\"The new housing decrees include rental tax deductions, loans for home purchases, contract extensions and measures against speculation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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