
HOUSING AND TAXATION: WHAT CHANGES UNDER ROYAL DECREE-LAW 29/2026?
Royal Decree-Law 29/2026, of 6 October, introduces a comprehensive package of housing-related tax measures aimed at strengthening incentives for affordable rental housing and implementing changes to Personal Income Tax (IRPF), Value Added Tax (VAT), Property Tax (IBI) and Spanish Listed Real Estate Investment Companies (SOCIMIs). The aim is to encourage the supply of properties for








