The main housing decree of the Government, considered the one with the most options to be validated in the Permanent Deputation after the dissolution of the Cortes and the call for general elections on November 29, began to be applied this Thursday, October 8, after its publication yesterday in the Official State Bulletin (BOE).
The new regulation suspends until December 31, 2030, evictions against people in vulnerable situations when those claiming are funds or entities focused on the mass acquisition of unpaid credits or properties below their market value.
For the rest of the demanding owners, a maximum suspension of three years is established, conditioned to annual reviews and accompanied by economic compensations for unpaid rents and supply expenses.
In addition, in the processes of foreclosure on habitual housing, it is required that the executing party document whether it has the status of a large holder.
In the field of the fight against speculation, the decree 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.
The regulation permanently incorporates an extraordinary mechanism of enervation in evictions for non-payment of rent, a procedural tool aimed at preventing families with economic vulnerability from losing their home without being offered an alternative housing option first.
With this system, when a vulnerable tenant faces an eviction procedure for non-payment, the competent public administration has a maximum and non-extendable period of two months from the judicial notification to provide an alternative housing option.
If within that two-month period the administration does not provide a residential alternative, the law requires it to pay the owner or to deposit in court the total amounts owed, along with the rents generated and the costs of the procedure. That payment automatically cancels the debt and halts the eviction, keeping the lease contract in force.
In the event that two months pass without the administration offering an alternative home or assuming the debt, the administration itself will become the debtor to the landlord, avoiding the eviction of the tenant and guaranteeing their stay in the housing until the end of the contract while their vulnerability situation lasts.
The decree specifies that this public rescue does not exhaust the tenant's right to pay the debt themselves for the first time and provides that the State will compensate the autonomous communities financially for the expenses they incur.
Temporary and room rentals
In terms of leases, the text establishes that, in rental contracts, the absence of a justified cause in temporary leases or the concatenation of more than two consecutive contracts will automatically convert them into habitual housing contracts. Likewise, the sum of rents in room rentals may not exceed the price of the single contract for the entire housing.
In the field of advertising, rental offers must mandatorily include the price index and the rent of the last 5 years. It is prohibited to transfer real estate management expenses to the tenant, and penalties of up to one million euros or 2% of the business volume are set for tourist platforms that fail to comply with the obligation to provide data.
Tax benefits and tax changes
In the IRPF, with retroactive effects from January 1, 2026, and applicable to the income campaign, reductions for owners who lower the rental price by more than 5% will reach up to 100% in tense areas and 70% in social rental.
For tenants with taxable bases below 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.
In addition, until December 31, 2027, the capital gain generated by the sale of vacant homes for more than 2 years to public entities will be exempt from IRPF, with a limit of 800,000 euros.
Other fiscal measures of the decree will be applied progressively. From December 1, 2026, a VAT of 10% will be levied on tourist rentals of less than 30 nights when they do not constitute the habitual residence of the landlord, a VAT of 10% will be applied to repair works of rented homes, and the super-reduced rate of 4% will apply to 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.
On the other hand, the special tax of 25% on socimis for undistributed profits will apply to tax periods starting from January 1, 2026, while the surcharges of up to 150% on tourist apartments and vacant homes will begin to apply from January 1, 2027.
Regarding promotion and financing policies, the permanent establishment of a maximum selling price, indexed to the protected module, for the homes of the public company Casa 47 will come into effect immediately, as well as the transfer of assets from Social Security and the State Heritage.
The decree allocates 400 million euros to the Social Impact Housing Fund, enables an ICO guarantee line of 280 million euros for industrialized construction, and another of 2 billion euros aimed at affordable rental. Likewise, the "Your House" line is activated, with 10 billion euros to finance interest-free up to 20% or a maximum of 50,000 euros in the purchase of a first home.
A second decree with changes in rental extensions
The second of the housing decrees approved by the Executive and also published in the BOE –and which is expected not to be ratified by the Permanent Deputation– sets its entry into force for the next November 15.
Among its main measures, this text establishes that, once the minimum rental period (5 years or 7 if the landlord is a legal entity) has expired, the mandatory tacit extensions will become successive periods of 5 or 7 years.
Likewise, the regulation extends the notice period that the owner must give to not renew the contract from 4 to 6 months (remaining at 2 months for the tenant).
As the most relevant change, the landlord is imposed the obligation to compensate the tenant at the time of handing over the property if they validly communicate their decision not to extend the rental. The compensation will be the greater amount between 12 monthly payments (calculated according to the higher value of the individualized range of the state price reference system) or one monthly payment for each year of residence in the property.
This compensation will not be enforceable in a series of justified causes assessed, such as the need for housing for the permanent use of the landlord, a natural person, or of first or second-degree relatives; that the tenant has not inhabited the house for more than 6 months without justified reason, or that they reject a reliable offer of renewal for 5 or 7 years adjusted to legality.
If applied, something that is not expected, the measures of this decree would extend to the contracts of habitual housing leases in force as of November 15 regarding subsequent expirations, also guaranteeing a transitional regime for communications of non-renewal made validly before its publication.