Business · Economy · 1 day ago
New housing tax decree prompts advice for owners, tenants and property firms
A new housing decree in Spain has introduced a broad set of tax changes affecting property owners, tenants and companies.
The rules are already in force, and experts say careful planning can help people avoid unexpected tax bills.
Landlords with contracts due to expire or be renegotiated are advised to compare the old and new tax reductions before signing; reductions linked to rent cuts take effect on 1 December.
The decree also changes how large property owners are counted, with the threshold set at 10 or more homes.
Owners of tourist rentals should prepare for VAT registration before 1 December, while owners of empty homes should assess changes to tax calculations due from 2027.
Tenants are advised to check whether their annual income is within the €33,007.20 limit for a tax reduction.
Spain’s new housing decree has taken effect and includes a broad package of tax changes affecting owners, tenants and property firms.
Tax and property experts advise reviewing contracts and checking eligibility under the new rules before making decisions.
Rent reductions linked to lowering rents take effect on December 1.
The advice also covers tourist rentals, vacant homes, renovation work and property investment companies.
- Who
- Property owners, tenants and property firms in Spain.
- What
- Tax and real-estate experts have issued advice on planning for changes under a new housing decree.
- When
- The decree has taken effect; some measures begin on December 1, while a new scale for vacant homes starts in 2027.
- Where
- Spain.
- Why
- The decree introduces extensive tax changes, making planning important to avoid unexpected tax consequences.
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No direct quotes in the coverage so far.
Owners are advised to prepare for VAT registration for tourist properties and review certain family property transfers.
Rent reductions linked to lowering rents take effect.
A new imputation scale for vacant homes is due to apply.
- Large-owner threshold
- Ten or more homes under the new count
- Tenant income limit
- €33,007.20 annually
- Rent-reduction start date
- December 1
- Vacant-home tax scale
- Takes effect from 2027











