Las principales medidas del nuevo decreto de vivienda, explicadas una a una

1. The new housing decree prohibits evictions until 2030, providing structural measures to protect vulnerable people without alternative housing until December 31, 2030. If the evictor is a fund, the court must suspend the process even with a prior judgment. However, for small property owners, an extraordinary relaxation applies, obliging autonomous communities to cover the tenant's arrears and the state compensating the communities for this expense.

Communities have two months to provide the necessary support, otherwise the suspension will continue until they fulfill this obligation.

2. The decree limits fund purchases of properties to December 31, 2028, for entities with social acquisition objectives. They include in this category any entity, with or without legal personality, whose object is to acquire immovable property at prices below 70% of the market valuation. Exceptions apply for affordable or social housing acquisition for at least five years, for needy individuals, vulnerable collectives, victims of gender-based violence, and specific public sector entities promoting and managing social or affordable housing.

3. Contracts without increases can be extended for one year, extendable for another year. Tenants must be current on rent payments and have no delay in the eight months preceding the request. Owners must accept the extraordinary extension and maintain the same rent (no increases). This does not apply if the owner needs the property for themselves or a first-degree relative.

In addition, the decree modifies the Urban Tenancy Law to include a tacit extension, renewing contracts after five (seven for companies) years of validity - notifying the owner at least four months in advance if they do not want to renew, while the tenant must do so two months prior. Otherwise, the contract will automatically be extended for one year, up to a maximum of three years.

4. The decree establishes an extraordinary limit on annual rent increases for residential lease contracts between the norm's entry into force and December 31, 2027. When the rent exceeds the maximum applicable price according to the reference price indices system, no increment may be applied. In other cases, the increase will be agreed upon by the parties, and if no new agreement is reached, it cannot exceed 2%.

5. The decree provides a 10% deduction from Income Tax for the rental of habitual residence for taxpayers with an annual taxable base below 33,007.20 euros. Owners also have deductions. The general deduction for owners remains at 50%, with a graduated reduction to incentivize rent reductions and penalize disproportionate increases.

The deduction can reach 100% if the owner reduces the rent by more than 5% for the tenant, while it can be reduced to 15% if the rent increase in the contract renewal exceeds 20%. Similar measures are already included in the Housing Law.

6. Regarding seasonal and room rentals, the decree requires these to explicitly justify the temporary displacement of the tenant. The duration cannot exceed 12 months without valid justification, and if prolonged beyond this period without valid cause, they will be considered regular rental contracts. For room rentals, the sum of rents cannot exceed the amount paid for renting the entire property. In areas declared as residential market tension zones, the limitations set in the Housing Law must also be respected.

7. A 10% VAT is set for tourist properties, with a specific tax regime. Municipalities may also establish a surcharge of up to 50% on property taxes (IBI) for residential properties designated for tourism use, which can reach 100% for owners with four or more such properties.

8. The decree introduces a new financing mechanism, "Your Home," to facilitate access to the first habitual residence. It allows borrowing up to 20% of the property value, with a limit of 50,000 euros, as a complement to private financing. The loans have a term of up to ten years, a 0% interest rate, and no fees. They also include a grace period that can extend up to 30 years upon mortgage completion. Acquired properties under this mechanism will be subject to a permanent maximum price for transmission.

9. The decree ensures that public housing remains affordable and permanently protected.