Note

Spain property law changes in 2026

§ 1Method

Several rules that affect foreign buyers changed in 2026, and each entry below says whether we read it in an official source. A change that rests only on a press report is labelled as press. The purpose is to separate what has changed from what has only been announced. This page belongs to the chapter in rules and policy in detail.

§ 2Verified: stressed zones

The housing ministry’s resolution of 23 April 2026, published in the official gazette on 27 April 2026, lists three Basque municipalities declared stressed residential markets in the first quarter of 2026: Pasaia, Zestoa and Mondragón/Arrasate. Each declaration lasts three years and applies the rule on the starting rent when a home has had no residential let in the previous five years. A second resolution, of 24 July 2026, published in the gazette on 29 July 2026, lists zones declared in the second quarter: parts of Llanes, Cabrales, Gijón, Avilés and Gozón in Asturias, Santiago de Compostela in Galicia and Basauri in the Basque Country, each for three years from 30 July 2026. Both concern rents. They do not address purchases, and they do not restrict foreign buyers.

Catalonia has its own declarations. The Generalitat announced on 28 July 2026 that its first declaration would be extended in 118 municipalities and that a new declaration would cover 53 municipalities more. Press reports that two Catalan resolutions of 16 October 2026 adopt this and that the limits apply only once the ministry publishes the list in the gazette. We read the Generalitat’s press release, not the resolutions, and have not seen the ministry’s publication.

§ 3Verified: a court judgment on tourist lets

In a judgment of 19 May 2026, published in the gazette on 8 June 2026, the Supreme Court annulled the provisions of Royal Decree 1312/2024 that created a single national registry number for short-term rentals. We read the operative part, not the reasoning. Regional registration rules and the community’s express approval for a new tourist let are separate and unaffected. The holiday rentals section explains what changed and what stays.

§ 4Verified: a bill in the Congress

The Socialist group’s bill 122/000196 was published in the Congress bulletin in May 2025. It is still a bill in the text we read, and the Congress that held it was dissolved on 5 October 2026, which on our reading ends it. The rules on the 100 percent tax proposal explains its content and what we could not confirm about its progress. Any 2026 steps in the Congress would be recorded in the bulletin, and we did not read them.

§ 5Reported: the islands and the EU

The Canary Islands government announced on 13 October 2026 that it had sent a draft state-level text to the Spanish government and amendments to an EU housing regulation. Press describes the draft as asking 10 years of registered residence to buy a home, whatever the buyer’s nationality. We did not read the draft, and on 23 October press reported that the governments were still working on the wording. In the Balearic Islands, press says a bill to ban purchases by non-residents was rejected in February 2026 and the government said in September 2026 that it would study measures in the EU draft. These are requests and proposals and not changes.

The European Commission proposed an Affordable Housing Act on 9 September 2026. It would let authorities restrict short-term rentals and the purchase of homes that are not a main residence in areas under housing stress, for up to five years at a time, without discrimination on nationality. It does not name non-residents as a category, and Parliament and the Council have not adopted it. Canary Islands property restrictions foreign buyers and Balearic Islands restrictions non resident buyers explain them.

§ 6Tax

The tax rules for non-residents that we have verified are described in the costs section and in the rules on tax changes for non-residents. We did not find an official source for a change in 2026 to the rates that apply to non-residents, and we do not state one.

§ 7Verified: the October 2026 housing decrees

The official gazette of 7 October 2026 published Real Decreto-ley 29/2026, a decree-law on the social function of housing and on affordable supply. It applies from its publication, except for provisions with their own dates, but the Congress must still validate it. Because the Cortes are dissolved, a standing committee of the chamber, the Diputación Permanente, decides. Press says the vote is planned for around 12 November 2026 and that this decree is expected to pass, and that Real Decreto-ley 28/2026 may fall on a tie. On 26 October the Congress website showed no session convened, so we cannot confirm the date or the result. If a decree-law is not validated it ceases to apply.

For buyers the main point is a limit on certain acquisitions. In the text we read, entities and large holders may not acquire a property for a price below 70% of its independent appraisal value, until 31 December 2030. We read nothing that treats buyers differently by nationality or residence, and an ordinary buyer is not described as covered. Read the operative text with your lawyer.

We read other articles in the gazette as well. A seasonal lease needs a real, provable cause and must last more than 31 days, and rooms are brought under the lettings act. From 1 January 2027 imputed property income is calculated on the sum of cadastral values at a scale of 1.1%, 1.5%, 2% and 3%; the text we read does not give the value bands, and it does not mention non-residents, so we could not confirm that the scale reaches them. Furnished lets of up to thirty nights are taxed at 10% VAT from 1 December 2026, and councils in stressed zones may add a surcharge to the property tax on tourist homes, up to 50%, 100% or 150%. Main-home leases whose mandatory extension ends before 31 December 2028 can be extended at the tenant’s request up to two additional years, and rent updates are limited until 31 December 2027. New maximum coefficients for the municipal land gain tax are also in the text, and we did not confirm their start date. Ask a tax adviser how any of this applies to you.

Real Decreto-ley 28/2026, published the same day, changes the lettings act from 15 November 2026.

§ 8What we could not verify

We did not verify the full text of the regional tourist-let changes of 2026 in Madrid, the Valencian Community and the Canary Islands, the value bands and the start dates of some tax measures in decree-law 29/2026, the property investor visa beyond its repeal in April 2025, regional transfer tax rates beyond those in the costs section, or the military-zone rules. We make no claim about them. If you know of an official text, the contact page explains how to send it.

§ 9What to do

Before any purchase, ask your lawyer to check the gazette, the regional gazette and the Congress bulletin for changes that affect your property, and to confirm in writing. Rules change faster than any handbook, including this one.

§ 10Change log

The log at the top of this page records each update and its source.

§ 11Why gaps matter

A list that appears complete but is not would mislead you. By marking what we could not verify, we let you ask the right questions of your lawyer.

§ 12More on this topic

Spain housing restrictions non residents explains which limits apply to non-residents.

General information only. This is not legal, tax or financial advice. Check your own situation with a qualified adviser.