Spain Housing Decree 2026 (RDL 26/2026): What Changes From 1 October and What Catalonia Already Had

Spain's government published Royal Decree-Law 26/2026 in the BOE (Official State Gazette) on 30 September: a package of urgent measures to protect the social function of housing and expand affordable supply. It comes into force on 1 October 2026, the day after publication, although some tax measures have their own start dates.

At Urbane, we manage rentals and sales in Catalonia, so here is what matters, and above all what actually changes if your property is in Catalonia, where much of the framework for seasonal and room rentals has applied since 1 January 2026.

Quick summary

• Seasonal and room rentals: without a real, documented reason for the temporary stay, the contract becomes a primary-residence lease.
• Extraordinary extension: up to two more years, at the tenant's request, for leases ending before 31 December 2028.
• Rent updates: capped at 2% (or no increase if the rent exceeds the reference price) until 31 December 2027.
• Speculative purchases: restricted until 31 December 2028 for entities buying below 70% of appraised value.
• Evictions: new suspension for vulnerable people with no alternative housing, plus an extraordinary mechanism for tenants to settle arrears.
• Taxes: new income tax reductions for landlords, a deduction for tenants, and surcharges on tourist and empty homes.

Seasonal and room rentals: the key change

The decree amends Spain's Urban Leases Act (LAU) to close what the government sees as a loophole: using seasonal or room contracts to avoid the protections of a primary-residence lease.

• Real, provable reason. A temporary lease needs a genuine reason for being away from the tenant's permanent home. Without one, it automatically becomes a primary-residence lease.
• Duration. It must exceed 31 days and, as a general rule, not exceed 12 months.
• Contract limit. More than 12 months without justification, or more than two consecutive contracts between the same parties for the same property, and it counts as a primary-residence lease from the first one.
• Rooms. The combined rent of all rooms cannot exceed the rent for the whole property. In tensioned areas, price caps also apply.
• Fees. Tenants cannot be charged agency management fees or property-related taxes.
• Platforms. Short-term rental platforms face stronger reporting obligations.

Important: the decree itself respects regional rules on seasonal and room rentals. Where a region has already legislated, its rules still apply.

Catalonia: what has applied since 1 January 2026

Catalonia moved first. Law 11/2025 of 29 December on housing and urban planning measures took effect on 1 January 2026 and already regulates seasonal and room rentals.

Reason for the temporary stay

National decree (from 1 October 2026): it must be real and provable; otherwise the contract becomes a primary-residence lease.
Catalonia (from 1 January 2026): it must be stated in the contract and documented. Proof is lodged with the deposit in the Catalan deposit registry. Without proof, the lease is presumed permanent.

Price limits

National decree: tensioned-area caps apply.
Catalonia: seasonal leases in tensioned areas face the same limits as permanent leases.

Rooms

National decree: the sum of room rents cannot exceed the rent for the whole property.
Catalonia: same rule in tensioned areas.

Extensions and renewals

National decree: more than two consecutive contracts, or more than 12 months without justification, and it becomes a primary-residence lease.
Catalonia: extension is possible if the reason persists and is documented. A new contract with the same tenant falls under the permanent regime, unless persistence is proven.

Regional rules

National decree: expressly preserved.
Catalonia: remain the applicable rules.

Seasonal lets with a price limit in Catalonia

• Work, study or medical-care stays: must follow the reference rent index, just like a primary-residence lease.

Seasonal lets without a price limit in Catalonia

• Leisure, holiday, recreational or cultural stays: can still be let at market rate, without the reference index limit.

Requirement for all temporary lets

• Without exception: the reason must be backed by documentary proof, annexed to the contract (and lodged with the deposit in the Catalan deposit registry).

In practice: if you already work in Catalonia with seasonal contracts that state and document the reason, lodge it with the deposit and respect the price limits, this decree changes very little for you on this point.

An important nuance: not everything in the decree was "already done" in Catalonia. The extraordinary extension, rent update cap, evictions, speculative purchase and tax measures are national and do apply in Catalonia from now on.

Extraordinary extension and rent increase cap

• Extension: tenants can request up to two additional years (year by year) if their lease ends before 31 December 2028. They must be up to date on rent and have paid every month for the previous eight months.
• Exceptions: it does not apply if the landlord or close family genuinely need the home, if both parties agree a new contract, or if the lease is renewed at a rent at least 5% lower.
• Rent increases: until 31 December 2027, no increase if the rent exceeds the reference price index limit; otherwise whatever the parties agree and, absent agreement, a maximum of 2%.
• Earlier requests: extensions requested while Royal Decree-Law 8/2026 was in force remain valid.

Evictions and speculative purchases

• Speculative purchases (until 31/12/2028): entities whose corporate purpose includes acquiring property cannot buy below 70% of appraised market value. There are exceptions, for example for public social-housing bodies or purchases for affordable or social primary housing for at least five years.
• Eviction suspension (until 31/12/2030): proceedings are suspended where the person is vulnerable, has no housing alternative and the claimant is one of the entities described in the decree, even after a judgment if the eviction has not yet taken place.
• Extraordinary settlement of arrears: if the regional government offers no housing alternative, it must settle the debt on the tenant's behalf within two months. The State compensates regions for the cost.
• Large holders: a Land Registry certificate will be required. At national level the threshold remains more than 10 residential properties or more than 1,500 m² of built residential space.

Taxes: landlords, tenants and tourist rentals

• Landlords: new income tax reductions on rental income, from 50% to 100% depending on rent level, location and tenant profile, for new leases by landlords who are not large holders.
• Tenants: a 10% deduction on rent paid for the main home, for taxable bases below €33,007.20.
• Tourist rentals: 10% VAT on certain short-stay rentals from 1 December 2026, and municipalities in tensioned areas can apply property tax (IBI) surcharges of up to 50%, 100% or 150% depending on the number of properties.
• Renovation: reduced 10% VAT on renovation works for homes intended for primary-residence rental, if conditions are met.
• SOCIMIs: a special 25% tax on undistributed residential rental profits, with reductions for affordable portfolios.

More affordable housing

The decree defines affordable housing as housing whose sale or rental price does not exceed 30% of the median income of households in the municipality. It also creates the TU CASA mechanism (zero-interest loans of up to 20% of the property value, capped at €50,000, for first homes), new ICO guarantee lines (up to €2 billion for social or affordable rental and €280 million for industrialised construction) and permanent protection for the public housing stock held by CASA 47.

What to do now

If you are a landlord in Catalonia:

• Review your seasonal contracts: documented reason, proof annexed to the contract and lodged with the deposit, and rent within the limit where it applies.
• Check which leases end before 31 December 2028, as tenants may request the extraordinary extension.
• Apply rent updates under the new cap (maximum 2%, or no increase if you exceed the reference price).
• Review the new income tax reductions with your adviser before renewing or signing new leases.

If you are a tenant:

• If your lease ends before 31 December 2028, ask about the extraordinary extension and keep your payments up to date.
• If you have a seasonal contract without a genuine reason, you may be entitled to primary-residence lease protections.

Frequently asked questions

When does Royal Decree-Law 26/2026 come into force?
It was published in the BOE on 30 September 2026 and takes effect on 1 October, except for measures with their own dates (for example, VAT on certain short-stay rentals from 1 December 2026).

Does it apply in Catalonia?
Yes, but it respects regional rules. For seasonal and room rentals, Catalonia has applied Law 11/2025 since 1 January 2026. The extension, eviction, speculative purchase and tax measures apply in Catalonia as well.

Can my rent go up more than 2%?
Until 31 December 2027, an increase can differ if both parties agree, unless the rent exceeds the reference price index limit, in which case no increase is allowed. Absent agreement, the maximum is 2%.

Has the decree been validated yet?
No. Like any royal decree-law, it must be validated by Congress within 30 working days. An earlier decree on the same subject (RDL 8/2026) was rejected by Congress in April after about a month in force, so it is worth following its progress.

Need help with your rental or sale?

At Urbane we manage properties in Catalonia and adapt contracts and processes to every regulatory change. Get in touch and we will help you review your situation.

This article is for information only and is not legal or tax advice. Consult a professional before making decisions.

Sources: BOE – Royal Decree-Law 26/2026 · USO union · idealista/news – Law 11/2025