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Reviewed October 12, 2026

Spain's 2026 housing decree: what changes for non-resident owners

Since 8 October 2026, a rental of a few months in Spain only counts as a temporary contract if it states a real, provable reason why the tenant is away from their usual home, and the landlord carries the burden of proof. Without it, the contract is treated as an ordinary residential lease from the day it was signed. For non-resident owners who let for a few months, this is the change they will meet first. The tax changes come later: the end of the VAT exemption for stays of 30 nights or fewer on 1 December 2026, and a new imputed-income scale from 2027. Congress still has to validate the decree.

At a glance

  • - Contracts signed before 8 October keep their old rules until their agreed end date, but cannot be extended. A renewal falls under the new rules.
  • - For an empty second home, nothing changes on the 2026 Modelo 210. The 2027 imputed income moves to a progressive scale.
  • - If you let for stays of 30 nights or fewer, the decree ends the VAT exemption on 1 December 2026 and applies the reduced rate. AEAT has not yet published how it will apply this, and the case is outside the Modelo 210 Desk scope: ask a gestor before that date.
  • - Congress has not yet validated the decree. This page will be updated after the vote.

What changes, by how you use the property

Your situationWhat changesFromEffect on Modelo 210What to do now
Let for a few months (more than 31 days)The contract must state the tenant's real, provable reason for being away from their usual home, and the landlord carries the burden of proof. Without it, the contract becomes an ordinary residential lease from signature. The same happens from the first contract if a stay exceeds 12 months without justification, or if more than two temporary contracts follow each other with the same tenant. The extra guarantee is capped at one month's rent. The tenant can leave after one month with 10 days' notice. Rent on a follow-on temporary contract for the same home can rise by no more than the IRAV index. Repair requests need an answer within 5 working days.Contracts signed or renewed from 8 October 2026Rental income is still declared the same way. A reclassified contract can run for five years and keeps generating rental income.Before signing or renewing, write the cause into the contract and keep proof of it on file. At the end, sign a check-out report: without one, the home is presumed returned in good condition.
Let for stays of 30 nights or fewerFrom 1 December 2026, the decree ends the VAT exemption for furnished homes let for 30 nights or fewer to the same guest and applies the reduced VAT rate, currently 10%. The only exception is the landlord's own habitual residence, which almost never covers a non-resident. AEAT announced the change on 7 October 2026 but has not yet said how it will apply it, for example on registration and invoicing for non-resident owners. In stressed-market areas, town halls may add an IBI surcharge on registered tourist lets of up to 50%, rising to 100% for owners of two or more and 150% for owners of four or more.VAT: 1 December 2026 under the decree text. IBI: only once the town hall adopts an ordinance, so 2027 at the earliest.The income is still declared on Modelo 210, but this case is outside the Modelo 210 Desk scope: a tourist rental run as a business is a hard stop.Before 1 December, ask a gestor whether VAT applies to your stays and how registration and invoicing would work.
Second home, not rentedFor 2026, the 1.1% rate still applies where cadastral values were revised from 2012 onwards. From 2027, the decree replaces the 1.1% / 2% rule with a scale on the sum of cadastral values: 1.1% up to €100,000, 1.5% on the next €400,000, 2% on the next €500,000 and 3% above €1,000,000. AEAT has not yet published how it applies to non-residents. In stressed-market areas, a town hall may now surcharge the IBI by up to 50% on a single home left empty for more than two years without a justified reason. A second home counts as a justified reason unless it has stood empty continuously for more than four years.Tax years 2026 and 2027The 2026 return, filed between 1 April and 31 December 2027, uses the same method as before. For the 2027 return, filed in 2028, the base may change, and AEAT has not yet confirmed how the scale applies to non-residents.Nothing to do for 2026. Keep the IBI receipt that shows your cadastral value.
Long-term let to a tenant who lives thereUntil 31 December 2027, an annual update is capped at 2% unless the parties agree a new figure. It is zero if the rent is above the reference-index ceiling. A tenant who has paid on time for the last eight months can require up to two extra years where the compulsory or tacit extension ends before 31 December 2028. Agency and contract fees have been the landlord's cost since 2023. The decree adds that taxes such as IBI can no longer be passed on to the tenant.Contracts in force on 8 October 2026No change to how rental income is declared. A required extension keeps the rental income coming in.Before the next anniversary, check the update clause, then the date when the compulsory term ends.

Why the temporary-rental rule matters most to non-residents

Many non-resident owners let their Spanish home for a few months to people who are not tourists: winter visitors, remote workers, students, employees on assignment. Until 7 October, these lets were usually signed as seasonal contracts, outside the protected residential-lease regime. The decree closes that grey zone. A stay of more than 31 days is now either an ordinary residential lease or a temporary lease justified by the tenant's temporary absence from their usual home. In our view, the risk is not your Modelo 210, because the rental income is declared the same way. The risk is losing control of your calendar: a reclassified contract can tie up the property for five years or more.

What a usable cause looks like

The decree does not list which causes are accepted. It requires the cause to be stated expressly in the contract and to be real and provable, and the landlord has to prove it. Our working rule: write the specific reason and when it ends, then keep a document showing that the tenant's usual home is elsewhere and why they are away. That can be an employment or secondment letter, a university enrolment, a medical treatment schedule, or proof of residence abroad. The text does not list holidays either way. In our reading, a pure leisure stay is the weakest cause, because the definition is about a housing need created by a justified absence from the tenant's usual home. If you rely on long winter stays, get local advice before the next season. Regions can also apply their own rules, for example Catalonia.

Contracts signed before 8 October

Seasonal and temporary contracts signed before the decree came into force keep the rules that applied when they were signed, until the end date agreed in the contract. Then they end, with no extension. A renewed temporary contract falls under the new rules. Do not extend an old seasonal contract with a simple addendum and assume that the old rules still apply.

Imputed income: 2026 unchanged, 2027 different

Non-resident imputed income follows the IRPF imputation rule (TRLIRNR article 24.5). The decree extends the 1.1% rate to 2026 for municipalities whose cadastral values were revised from 2012 onwards, so the 2026 return works as before. From 2027, the decree replaces the 1.1% / 2% rule with a progressive scale based on cadastral values, and adds a minimum for lets to relatives. The bands are 1.1% up to €100,000, 1.5% from €100,000 to €500,000, 2% from €500,000 to €1,000,000 and 3% above. AEAT has not yet published how either rule applies to non-residents, who file a separate return for each property. The examples below are our estimates, assuming the scale is applied to the sum of the owner's non-rented Spanish properties. For a sole owner of a single property, not rented during the year: a cadastral value of €80,000 in a municipality whose values were last revised before 2012 gives an imputed base of €1,600 for 2026 (2%) and €880 for 2027 (1.1%). A revised value of €300,000 gives €3,300 for 2026 (1.1%) and €4,100 for 2027 (€1,100 + 1.5% × €200,000). Until AEAT confirms the method, Modelo 210 Desk shows no 2027 imputed-income estimate and does not sell a packet for it.

Will the decree survive?

Congress must validate or repeal a decree-law within 30 days of its promulgation (Spanish Constitution, article 86). Congress rejected an earlier version of these housing measures on 2 October 2026. Parliament has since been dissolved for the general election of 29 November 2026, so the vote falls to the Permanent Deputation of Congress. Until that vote, the decree applies. Even if it is validated, some lawyers argue that re-issuing a rejected decree could be challenged. Our advice: comply now for any contract you sign. A written, documented cause costs little even if the decree falls. Do not make irreversible decisions based on the tax measures alone, such as selling or changing how you let the property, before the vote.

Related checks

Second home with no rental incomeRental deadline: January or AprilGestor or self-preparation

FAQ

Can I still rent my Spanish home for a few months?

Yes, if the contract states a real, provable reason why the tenant is temporarily away from their usual home. The stay must last more than 31 days and, as a general rule, no more than 12 months.

Does this change how I declare rental income on Modelo 210?

No. Rental income is declared the same way. For rental income accrued from 2026 with tax to pay, the filing window is 1-20 April of the following year.

Does the decree change the non-resident tax rates?

No. It does not change the 19% (EU/EEA) or 24% (other countries) non-resident rates.

When will this page be updated?

After the validation vote in Congress, and again when AEAT publishes guidance on the VAT changes for short stays and on the 2027 imputed-income scale for non-residents.

Official sources reviewed

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