The fiscal bill of the housing decree-law: 2.200 million to the public coffers

According to the information available as of October 2, 2026, the so-called “housing measures decree-law” corresponds to Royal Decree-Law 26/2026, of September 29, which adopts urgent measures for the protection of the social function of housing and the expansion of affordable housing supply. Its parliamentary processing is at a very early and still decisive stage: pending debate and vote on ratification or repeal in the Plenary of the Congress, scheduled for today, Friday, October 2, 2026, starting at 11:00.

This decree is part of a package of two regulations approved by the Council of Ministers on September 29 (RDL 26/2026 and RDL 27/2026, the latter on the stability of rental contracts), and published staggeredly in the BOE on September 30 and October 1 respectively. The Congress has set an extraordinary and urgent Plenary to submit both texts to ratification or repeal in separate votes, as explained by the Congress press release and various parliamentary reports (Congress note, Demócrata).

1. Current parliamentary status

The institutional sequence so far is as follows:

• September 29, 2026: the Council of Ministers approves the housing measures royal decree-law, along with another decree on rental contract stability (according to Moncloa and the Government's own communication: Moncloa note).
• September 30, 2026: RDL 26/2026 is published in the BOE (number 241), comes into force on October 1, and begins to produce immediate effects, although conditioned on its subsequent ratification (text in BOE and summary in Demócrata).
• October 1, 2026: the Congress officially announces that the Plenary of today, Friday, October 2 will debate and vote on the ratification or repeal of the two housing decrees, in a specific extraordinary session for this purpose.

Therefore, at this moment:

• The decree-law is already in force because it has been published in the BOE and has come into effect on the date established by the norm itself.
• But its definitive validity is pending the ratification vote in Congress. Neither ratification nor repeal has yet occurred.
• It has also not yet been decided whether, in case of ratification, it will also be processed as a bill to introduce amendments through the ordinary or urgent legislative procedure.

2. Deadlines and scenarios for “final approval”

Regarding decree-laws, the Constitution (article 86) and the Congress Rules set a fairly clear framework, which the press and Congress itself summarize as follows:

• Every royal decree-law must be submitted to Congress for ratification or repeal within a maximum period of 30 days from its promulgation/publication in the BOE.
• The decision is made by simple majority: more votes in favor than against. Abstentions reduce the number of votes needed.
• In the same Plenary in which ratification is voted on, the Chamber may agree that the decree be processed as a bill, thus opening a subsequent phase of amendments, committee report, and a new Plenary.

Applied to this specific case, the deadlines and scenarios are:

• Short term (today, October 2, 2026): Congress decides whether to ratify or repeal RDL 26/2026 and RDL 27/2026. The Government has requested to accelerate as much as possible, which is why the debate is held just a few days after approval and publication.
• If Congress repeals the decree: the text will be without effect going forward and its parliamentary processing will be considered concluded. The “final approval” would not occur; a new bill or decree would be needed if the Government wished to insist on similar measures.
• If Congress ratifies it and does not agree to process it as a bill: today's ratification would practically be its definitive confirmation as a law. There would be no further parliamentary phases, except for possible future reforms.
• If it is ratified and processed as a bill: the measures would remain in force, but an ordinary procedure would open (amendments, committee, possible Senate step, new Congress Plenary). In this scenario, there is no fixed date for final approval; it will depend on the schedule agreed by the Board, the Spokespersons' Committee, and the groups, and could extend for weeks or months.

In summary, as of today the housing measures decree-law is in force but pending ratification vote in the extraordinary Plenary of Congress. The constitutional 30-day period for the Chamber to decide is being exhausted very early because the Government has requested an urgent debate. The true “final approval” will come either with that ratification without further processing, or — if the bill route is opened — when the full parliamentary process concludes, for which there is no fixed schedule yet.

In the Congress of Deputies, Junts does not have “own” competences different from any other parliamentary group: its powers are determined by the Constitution, the Congress Rules, and other parliamentary regulations. These are legal competences of a group, which Junts exercises according to its seats and political strength.

1. Legislative initiative and capacity to propose norms

• Present bills: as a parliamentary group it can register bills on housing, taxation, or other areas (for example, rental regulation measures, tax deductions, changes in IRPF or special taxes of state competence).
• Present non-legislative motions (PNL): in Plenary or committee, to set political positions or urge the Government to act on housing (social housing, evictions, tourist rental regulation) or taxation (tax reform, benefits or incentives).
• Propose amendments to bills and legislative proposals: when the Government or other groups process norms affecting housing or taxes, Junts can register total amendments (returning the text) and partial amendments (modifying specific articles, additional provisions, etc.).

2. Government oversight function on housing and taxation

• Written and oral questions: Junts deputies can direct questions to the Government in control sessions of the Plenary and in writing, about the execution of housing policies (state plans, rental aid, rehabilitation) or fiscal decisions (tax increases or decreases, tax benefits, territorial impact).
• Interpellations and motions: the group can present interpellations to the competent ministers (Housing, Economy, Treasury, Transport if linked to housing, etc.) and, from these, motions that submit a political position on the orientation of housing or fiscal policy to a vote.
• Request appearances: it has the right to request the appearance of Government members and senior officials in the competent committees (for example, Treasury or Housing) to explain regulatory projects, budget execution, or aid programs.

3. Role in committees and technical drafting

Legislative decisions on housing and taxation are mainly worked on in committees (Treasury, Economy, Housing, or ad hoc ones). There Junts:

• Participates with its deputies in working group and committee debates, defending amendments and compromises in texts regulating rent, protected housing, tax deductions, tax rates, etc.
• Negotiates the content of laws through agreements with other groups: the Rules do not distinguish between “majorities” and “hinges,” but in practice parliamentary arithmetic can give Junts blocking or driving power if its votes are necessary to approve or reject key laws.
• Can promote expert appearances (housing collectives, tax associations, professional colleges, etc.) in committees, to influence the final drafting of texts.

4. Capacity in the General State Budgets

In fiscal and housing spending matters, the key moment is the General State Budgets:

• Junts can present total amendments to the Budget project (global rejection of the text).
• It can register partial amendments to modify tax figures (rates, deductions, bonuses) or to reassign items, for example, increasing allocations for social housing, rehabilitation, or rental aid.
• Its votes can be decisive for the budget project to succeed or fail, which grants the capacity to condition the design of the Government's fiscal and housing policy.

5. Competence limits: State vs. autonomous communities

“Legal competences in housing and taxation” do not mean Junts legislates on behalf of the Generalitat or municipalities. In Congress:

• It can only act on matters of state competence (bases of credit regulation, basic civil legislation affecting rental contracts, general framework of state taxes, budgetary regulations, etc.).
• It can, however, defend the interests and position of Catalonia in these norms, proposing safeguard clauses, specific regimes, or references to autonomous competences in housing and own or transferred taxes.

6. General political rights of the group

Besides the above, Junts shares with other groups:

• Right to speaking time in Plenary and committees to defend its position in any debate, including those on housing and taxation.
• Participation in the Board of Spokespersons, where the Plenary agenda is decided and thus the schedule of debates and votes on relevant norms.
• Ability to resort to more intense political control instruments (for example, support for censure initiatives or investigative commissions when linked to housing or taxation management), always within the common Rules.

In summary, Junts does not have “special” own competences on housing or taxation, but it does have all the legal tools of a parliamentary group to propose, amend, control, and condition state regulations and Government policies in these areas.

The new state deduction for tenants is introduced in Royal Decree-Law 26/2026, of September 29, which adopts urgent measures for the protection of the social function of housing and the expansion of affordable housing supply, published in the BOE on September 30, 2026 (text in BOE). From this norm, tenants who meet certain requirements can deduct in the IRPF 10 % of the amounts paid for the rent of their habitual residence.

1. Type of contract and housing

• The deduction applies to rental of habitual residence, not to seasonal rentals, room rentals, or tourist accommodations.
• The contract must fit the definition of habitual residence lease under the Urban Leases Law (LAU), as reinforced by the decree-law reform itself: use as permanent residence, not as temporary stay.
• The taxpayer must be the tenant under that contract and effectively pay the rent amount to be deducted.

2. Tenant income limit

• Only those with a tax base below €33,007.20 annually (sum of general and savings base in the IRPF) can benefit.
• The maximum base on which the 10 % applies is:
  • €11,630 of annual rent for taxpayers with a tax base up to €23,007.20.
  • Between €23,007.20 and €33,007.20, that maximum base is progressively reduced to zero at the upper limit.
• Above €33,007.20 tax base, there is no right to the state deduction.

3. Requirement regarding ownership of other housing

The norm introduces an additional relevant condition about property of real estate:

• For at least half of the tax period, neither the tenant nor members of their family unit can be:
  • Owners of full domain, or
  • Holders of a real right of use or enjoyment
  over another dwelling located less than 50 kilometers from the rented housing.
• An exception is foreseen when an administrative or judicial resolution prevents using that other dwelling as a residence (e.g., uninhabitability, sealing, etc.).

4. Other formal requirements and compatibilities

• Habitual residence: the rented dwelling must be the taxpayer's habitual residence according to general IRPF criteria (effective and permanent occupation, consistent registration, etc.).
• Age: the royal decree-law and official information do not establish a specific age limit to access this state deduction.
• Payment method: the norm does not introduce special requirements (transfer, cash, etc.) beyond general IRPF rules: the taxpayer must be able to prove the amounts paid (receipts, transfers, proofs).
• Registration or deposit of deposit: the text regulating the deduction does not require, as a condition of the deduction itself, that the contract be registered in a specific registry nor that the deposit be accredited in a particular body; general obligations of lease and each autonomous community's regulations apply.
• Landlord's NIF: no additional specific requirement is set, but as in any deduction linked to payments, the landlord and contract must be identified in the tax return so that the deduction is verifiable by the Tax Administration.
• Compatibilities: the state deduction is compatible with autonomous community rental deductions, provided the requirements set by each autonomous community are simultaneously met.

5. Temporal scope and entry into force

• Royal Decree-Law 26/2026 is approved by the Council of Ministers on September 29, 2026 and published in the BOE on September 30, 2026.
• Its general entry into force occurs the day after publication, but the provision creating the deduction establishes that it applies with effects from January 1, 2026 for non-prescribed tax years.
• In practice, the deduction will be applied for the first time in the 2026 Income Tax return, to be filed in spring 2027, on rental income paid throughout 2026 that meets the requirements.

In summary: the tenant who has a habitual residence contract, moderate income (below €33,007.20 tax base), does not own another nearby dwelling or have usage rights, and can prove the rents paid during the year will benefit.