On 6 October 2026, the Council of Ministers approved the final text of the housing decree-law that will be validated by the Permanent Deputation of Congress. The legislation introduces targeted fiscal bonuses designed to incentivize affordable rentals and protect vulnerable tenants. These measures complement the broader housing plan unveiled earlier this year and respond to parliamentary pressure following the rejection of previous decree iterations. The bonuses apply retroactively to contracts formalized since 1 January 2026, provided they meet the new regulatory requirements.
Key Takeaways
- Landlord Bonus for Rent Reduction: Owners lowering rents by 5–10% in declared tensioned zones receive a 60% reduction on net rental income for IRPF purposes; reductions exceeding 10% qualify for a 90% deduction, applicable for up to five fiscal years.
- Tenant Deduction Enhancement: The general tenant deduction rises from 10.05% to 15% of rent paid, with an increased annual cap of €1,500 for households earning below €30,000. An additional 5% bonus applies for contracts exceeding three years.
- Social Housing Exemption: Non-profit entities and public housing companies gain full exemption from Corporate Tax on income derived from affordable rental activities, provided 80% of units remain below market reference prices.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement