How much a landlord can save on IRPF if they lower the rent by 5%
The Government revives its housing package in the midst of the dissolution of the Cortes for the Permanent Deputation to vote on it: landlords who cut rent by more than 5% will be able to deduct up to 100% on their IRPF.
The Spanish government has approved a new decree-law that introduces significant changes to the country's rental market. The Real Decreto-ley 29/2026 offers tax incentives to small landlords who reduce their rental prices, with exemptions of up to 100% from income tax on rental income (IRPF) for those who lower their rent by more than 5%.
The decree also penalizes landlords who increase their prices, reducing their tax deductions. The new rules apply to landlords with fewer than 10 residential properties or fewer than 5 in areas with high demand.
Written by urgent.news from Expansion ES's report — not a translation of it. Machine-written — may contain errors; check the original before relying on it.
