The Government published this Wednesday in the Official State Gazette (BOE) the first housing decree, which expands the protection of vulnerable people against evictions, limits certain housing purchase operations for speculative purposes, and establishes new rules for seasonal and room rentals. The Council of Ministers approved the rules this Tuesday and they must finally be ratified by the Congress of Deputies.
The published decree also addresses the regulation of large landlords, introduces new tax incentives for affordable rentals, and includes financing mechanisms to facilitate access to housing. The norm also establishes a limit on certain rent updates and specific measures on tourist flats and empty homes.
The approval comes after the eviction of Mari Carmen, an 87-year-old woman from Madrid, who has become one of the cases that have marked the debate in recent weeks on the protection of vulnerable people against evictions. The Government has presented the new measures as part of the response to this situation.
Protection against evictions until 2030
One of the main measures of the decree extends until December 31, 2030, the possibility of suspending eviction proceedings when the affected person is in a situation of vulnerability, does not have a housing alternative, and the home belongs to certain entities considered vulture funds.
The suspension may be applied even when a judicial sentence already exists, provided that the eviction has not yet occurred. The text also incorporates an extraordinary enervation for other owners when the Administration has not provided a housing alternative.
In these cases, if the autonomous community does not offer a housing solution, it will have a period of two months to prevent the continuation of the procedure. If it does not, the suspension will be maintained until it complies with this obligation. The State will compensate the autonomous communities for the cost of this obligation, with the exception of late payment interest derived from late compliance.
Limit on housing purchases below appraisal value
The decree also establishes a limitation until December 31, 2028, for certain acquisitions made by entities whose corporate purpose includes the purchase of real estate when the price is less than 70% of its market appraisal value.
The rule contemplates exceptions for public entities dedicated to social or affordable housing, purchases intended for affordable or social habitual housing for at least five years, socio-health residences, those intended for vulnerable groups, and housing intended to protect victims of gender violence.
The measure does not establish a general prohibition on buying homes, but rather targets certain entities and operations carried out below the established threshold.
Seasonal rentals will have to prove their cause
The decree introduces new conditions for seasonal rentals with the aim of preventing these contracts from being used to disguise habitual housing rentals and evade the guarantees provided in the Urban Leases Law.
Temporality must respond to a real and accredited cause. As a general rule, contracts must have a duration of more than 31 days and not exceed 12 months.
The rental will be considered habitual when it exceeds 12 months without a justifying cause, when more than two contracts are chained between the same parties on the same dwelling, or when there is no express, real, and accredited temporary cause.
The regulation also applies to room rentals. The sum of the rents of all rooms in a dwelling cannot exceed the price that would correspond to the rental of the complete dwelling. In stressed areas, the corresponding rent limits will also apply.
The text also reinforces the prohibition of transferring real estate management expenses to the tenant and establishes obligations for owners related to damages affecting habitability, the condition of the dwelling at the end of the contract, and the tenant's right of first refusal.
2% limit on updates in certain cases
The decree establishes a specific regime for rent updates until December 31, 2027.
When the rent exceeds the maximum limit established by the reference price index, it cannot be updated. In other cases, landlord and tenant can agree on the increase. If there is no agreement between the parties, the increase cannot exceed 2%.
The norm also establishes new obligations to identify large holders, who must prove this condition through a certification from the Property Registry.
The general threshold remains at more than ten urban properties for residential use or more than 1,500 square meters for residential use. In stressed areas, autonomous communities may establish a lower threshold of five or more homes if justified.
Tax incentives for owners and deductions for tenants
The text also modifies the IRPF to increase tax reductions for owners who rent their homes under certain price conditions.
Reductions can reach 100% in some cases and be set at 95%, 90%, 85% or 70% depending on the circumstances. A 60% reduction is also contemplated when the home has been renovated in the previous two years.
For tenants, the decree introduces a state deduction of 10% of the amounts paid for the rental of the habitual residence for taxpayers with a taxable base lower than 33,007.20 euros.
The maximum base will be 11,630 euros for those who do not exceed a taxable base of 23,007.20 euros and will be progressively reduced for those who are between that amount and 33,007.20 euros.
Surcharges for tourist flats and empty homes
The decree incorporates tax measures on tourist flats and empty homes.
These include a 10% VAT for certain tourist rentals that incorporate services typical of the hotel industry and the possibility for city councils to establish surcharges in the IBI for homes intended for tourist accommodation located in stressed areas.
Surcharges can reach 50%, 100% or 150% depending on the number of tourist properties the owner has. The text also contemplates the possibility of fiscally penalizing empty homes and establishes a special tax of 25% on the undistributed profits of SOCIMI from residential rental, with reductions when they allocate a majority of their stock to affordable rental or reinvest profits in this type of housing.
Shielding of the public park and guarantees for affordable housing
The decree establishes an indefinite shielding of the public park. State properties transferred to CASA 47 will be permanently protected for public use. The transfer of housing from the Social Security and other state agencies is also contemplated.
The norm also defines affordable housing as that whose sale or rental price, including associated expenses, does not exceed 30% of the median income of the usual cohabitation unit of the municipality.
To expand the offer, guarantee lines of up to 2,000 million euros are created or expanded to finance social or affordable housing and up to 280 million for companies that use industrialized construction. Guarantees of up to 35 years for certain projects are also contemplated.
The TU CASA program will finance up to 20% of the first home
The text also incorporates the TU CASA program, through which part of the purchase of the first habitual home will be financed through a public loan.
The financing may reach 20% of the value of the home, with a limit of 50,000 euros, at zero interest and without commissions. The repayment period will be up to ten years and will have a grace period linked to the mortgage period, within the limits provided in the norm.
The definitive requirements for beneficiaries and the specific conditions must subsequently be developed by the Council of Ministers and through the implementation of the line by the ICO.
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