The Official State Gazette (BOE) records this Wednesday the two new housing decrees approved yesterday by the Council of Ministers, which will be submitted for validation in the Permanent Deputation after the dissolution of the Cortes.
The main decree, with the most possibilities of receiving approval in the Permanent Deputation and which will come into force tomorrow, incorporates on a stable basis a mechanism for extraordinary suspension in eviction processes due to non-payment of rent. It is a procedural tool aimed at preventing families in situations of economic vulnerability from losing their homes without having an alternative housing option first.
With this formula, when a vulnerable tenant faces an eviction procedure for being unable to pay the rent, the competent public administration will have a maximum and non-extendable period of two months from the judicial notification to offer them another home to stay in.
If during that two-month period the administration does not provide an alternative home, the regulation requires it to pay the owner or to deposit in court the total outstanding amounts, along with the accumulated rents and the costs derived from the judicial procedure. This payment automatically cancels the debt and halts the eviction, keeping the lease contract in force.
In the event that the two months pass without the administration providing an alternative home or settling the debt, the administration itself will become the direct debtor to the landlord, blocking the eviction of the tenant and ensuring that they can continue residing in the home until the contract ends while their situation of vulnerability continues.
The law specifies that this public rescue does not annul the tenant's right to catch up on payments themselves for the first time and provides that the State compensates the autonomous communities for the expenses they incur.
Evictions of vulnerable individuals in properties owned by vulture funds are suspended
In addition to this judicial protection, the royal decree-law freezes until December 31, 2030, the evictions of vulnerable individuals when the plaintiffs are funds or companies dedicated to the mass purchase of unpaid loans or properties below their market value.
For the rest of the claiming property owners, a suspension of up to three years is established, subject to annual reviews and accompanied by economic compensations for the rents they cease to receive and for supply expenses.
In the processes of mortgage execution on habitual housing, it will be required that the executing party documents whether it has the status of a large holder.
In the field of the fight against speculation, the text prohibits until the end of 2030 that large legal holders and companies buying debt acquire homes for an amount lower than 70% of their official appraisal value.
Temporary and room rentals
The regulation establishes that, in rental contracts, the absence of a justified cause in temporary leases or the chaining of more than two consecutive contracts will automatically make them considered habitual housing contracts. Likewise, the sum of the rents in room rentals cannot exceed the price of the single contract for the entire housing.
In terms of advertising, rental ads must mandatorily include the price index and the rent of the last 5 years. It is prohibited to pass on the costs of real estate management to the tenant, and penalties of up to one million euros or 2% of the business volume are foreseen for tourist platforms that fail to comply with the obligation to transfer data.
Tax benefits
In the IRPF, with retroactive effects from January 1, 2026, and applicable to the income tax campaign, reductions for owners who lower the rent by more than 5% may reach 100% in stressed areas and 70% in social rental.
For tenants with taxable bases lower than 33,007.2 euros annually, a deduction in the IRPF of 10% of the rent paid is introduced, with a maximum base of 11,630 euros.
Additionally, until December 31, 2027, the capital gain from the sale of vacant homes for more than 2 years to public entities will be exempt from IRPF, with a cap of 800,000 euros.
Other tax measures of the decree will be applied gradually. From December 1, 2026, a VAT of 10% will be imposed on tourist rentals of less than 30 nights when they do not constitute the habitual residence of the landlord, a VAT of 10% on repair works in rented homes, and a super-reduced VAT of 4% for the delivery of permanently qualified protected housing.
On that same date of December 1, 2026, the new maximum coefficients of municipal capital gains will come into effect.
The special tax of 25% on socimis for undistributed profits will apply to tax periods starting from January 1, 2026, while the surcharges on IBI of up to 150% on tourist apartments and vacant homes will begin to apply from January 1, 2027.
In the chapter on promotion and financing, the permanent setting of a maximum sale price, linked to the protected module, for the properties of the public company Casa 47 is activated immediately, as well as the transfer of assets from Social Security and the State Heritage.
The regulation allocates 400 million euros to the Social Impact Housing Fund, enables a line of ICO guarantees of 280 million euros for industrialized construction, and another of 2 billion euros intended for affordable rental. The "Your Home" line is also launched, with 10 billion euros to finance interest-free up to 20% or a maximum of 50,000 euros in the purchase of the first home.