Spain's Council of Ministers approved two emergency royal decree-laws on 29 September 2026 aimed at protecting housing as a social right and expanding the supply of affordable accommodation. The first, published in the Official State Gazette on 30 September, addresses speculation, evictions, temporary rentals, and taxation. The second targets the stability of standard residential lease contracts. Both must be ratified by the Congress of Deputies.

Housing and Urban Agenda Minister Isabel Rodríguez said the two measures tackle what she called "the main problem of Spaniards": access to housing.

Anti-Speculation and Eviction Protections

Until 31 December 2028, companies, funds, and other entities whose purpose is the acquisition of property may only purchase a dwelling if the price paid is below 70% of its assessed market value. Exceptions apply where the property is destined for affordable or social housing for at least five years, socio-sanitary residences, accommodation for vulnerable groups managed by social organisations, or shelter for victims of gender-based violence.

On evictions, the decree introduces a two-track suspension mechanism running until 31 December 2030. Where the claimant is an entity that acquires properties or mortgage credit portfolios at below-market prices, courts must suspend proceedings if the occupant is vulnerable and has no alternative housing. The same suspension applies when the claimant is any other type of property owner, provided the tenant is vulnerable, has no alternative housing, and the relevant public administration has not offered one — though the suspension does not apply if the owner can demonstrate their own vulnerability and holds two or fewer properties.

For evictions arising from rent arrears, the competent regional government must either provide alternative housing or assume payment of the outstanding amounts within two months; if it fails to act, the judicial suspension remains in force until it does so.

Rental Regulation and Tax Measures

Amendments to the Urban Tenancies Act require landlords of temporary lets to justify the reason for the temporary arrangement; such contracts must last a minimum of 31 days and a maximum of 12 months. For room rentals, the combined rent of all rooms may not exceed what would be charged for the whole dwelling.

Short-stay furnished apartment rentals — those lasting no more than 30 nights, or where hotel-style services such as cleaning or laundry are provided — will be subject to 10% VAT. Local councils may levy a surcharge of up to 50% on the property tax (IBI) for residential dwellings used as tourist accommodation, rising to up to 100% for owners with four or more such properties.

Taxpayers earning less than 33,007.20 euros annually may deduct 10% of rent paid on their primary residence for personal income tax (IRPF) purposes. For landlords, the decree introduces a graduated IRPF deduction scale that can reach up to 100% for new contracts where rent is reduced by more than 5% versus the previous contract — whether signed with the same tenant after the minimum five-year term or with a new tenant whose rent falls within the applicable reference price index.

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