Short answer: 2026 is a busy year for property in Spain. The main changes: the national rental register (NRUA) was annulled by the Supreme Court on 19 May 2026; the Real Decreto-ley 29/2026 (in force since 8 October, vote on 12 November) brings, among other things, 10% VAT on holiday lets of up to 30 nights from 1 December 2026, stricter rules for seasonal lets and an rent increases of no more than 2%; the rental income return for non-residents becomes annual; and the 100% tax for non-EU buyers is stalled. For EU buyers little changes when buying: transfer tax in Andalusia remains 7%.
If you follow Spanish property news, it's easy to lose sight of the wood for the trees. Proposals, decrees, rulings and announcements follow one another quickly, and not everything in the papers is actually in force. In this overview we set out what really changed in 2026, what is still uncertain, and what it means if you buy, sell or let in Marbella, Benahavís or Estepona.
We update this article as soon as anything changes. The situation described is as of 23 October 2026, with sources at the bottom.
Overview: what's changing, and is it already in force?
| Measure | Status on 23 October 2026 | Who for |
|---|---|---|
| National rental register (NRUA) annulled | Final: Supreme Court ruling of 19 May 2026 | Landlords |
| 10% VAT on holiday lets up to 30 nights | Decree in force, but must be ratified by Congress on 12 November. Applies to stays from 1 December 2026 | Landlords |
| Stricter rules for seasonal lets | Same decree, same vote | Landlords |
| Rent increases capped at 2% until end-2027 and two-year extra extension | Same decree, same vote | Long-term landlords |
| Automatic extension of tenancies by 5 or 7 years | Second decree (28/2026), due to take effect on 15 November, but reportedly lacks sufficient support | Long-term landlords |
| Annual instead of quarterly rental income returns (non-residents) | Fourth quarter 2026 or grouped annual return 2026: 1 to 20 April 2027 (AEAT, Orden HAC/623/2026) | Landlords |
| 100% tax on purchases by non-EU buyers | Not in force, proposal stalled | Non-EU buyers |
| Register of estate agents in Andalusia | Law in force since 24 January 2026; the register itself will follow by January 2028 at the latest | Estate agents, and therefore their clients |
Letting: the national register is gone, the Andalusian one remains
Since 1 July 2025 you needed a national number (NRUA) to let via Airbnb or Booking. The Spanish Supreme Court annulled that register in its judgment 620/2026 of 19 May 2026, because the State lacked competence. What remains: your Andalusian registration number in the Registro de Turismo de Andalucía and the digital data exchange with platforms. Since April 2025 you also need the approval of three fifths of the owners for a new holiday let in an apartment building. Read all about letting in renting out your property in Spain.
The October 2026 housing decree
On 6 October 2026 the Spanish government approved two housing decrees, published in the Official State Gazette on 7 October. The most important, Real Decreto-ley 29/2026, has been in force since 8 October. Because parliament has been dissolved, the Congress's Diputación Permanente must ratify it within thirty days. According to reports of 20 October, the vote is scheduled for 12 November 2026, with a narrow majority expected. If it is not ratified, it lapses.
What the decree covers, among other things:
- 10% VAT on letting furnished homes for 30 nights or fewer per stay, for stays from 1 December 2026. Until now, holiday lets without hotel-type services were exempt. Landlords would then have to register for VAT and may deduct VAT on their costs.
- Seasonal let needs a genuine, demonstrable reason, lasts more than 31 days and in principle no longer than 12 months. After more than two consecutive contracts it may count as an ordinary tenancy.
- Rent increase on long-term lets: maximum 2% without agreement until the end of 2027.
- Extra extension: tenants whose contract ends before the end of 2028 can request up to two extra years, unless the owner needs the property themselves.
- IBI surcharge on holiday homes: town halls may introduce it in stressed housing areas. According to an October 2026 overview, Andalusia has not designated any such areas.
- Large landlords (usually more than ten homes) may not buy homes below 70% of market value until the end of 2030.
We will update this article after the vote on 12 November 2026.
Taxes: what changes and what doesn't?
- Transfer tax in Andalusia: remains 7% on a resale property. On a new build, 10% VAT and 1.2% stamp duty. Some other regions, such as Valencia and Cantabria, cut their rates in 2026.
- Rental income return: the return for the fourth quarter of 2026, or a single grouped annual return for the whole of 2026, moves to 1 to 20 April 2027. The Spanish Tax Agency confirms this (Orden HAC/623/2026).
- Plusvalía municipal: the maximum coefficients for the objective calculation were updated from 1 January 2026. Read how the plusvalía works.
- Tax on selling: no change. As a non-resident you pay 19% on your gain, and the buyer withholds 3%. Read tax when selling as a non-resident.
The 100% tax and the golden visa
In 2025 the government proposed a tax of 100% on home purchases by non-EU buyers. According to The Local (19 October 2026), the proposal was never debated in parliament and is stalled. It also doesn't apply to EU citizens. The golden visa through property ended on 3 April 2025. That makes no difference to EU citizens either: they need no residence permit to buy or live in Spain.
Estate agents in Andalusia: a new register
The new Andalusian housing law (in force since 24 January 2026) introduces a mandatory register of estate agents . Agents must show they are trained, hold professional liability insurance or a financial guarantee for client money, and sign a sworn declaration. The Junta has until January 2028 to set up the register. For you as a buyer or seller, this means more protection in time. Ask your agent about their insurance and working methods now.
What does this mean for you?
| You are | What to do now |
|---|---|
| EU buyer | Little changes. Budget 7% transfer tax on resale. Check beforehand whether letting is allowed if you plan to let. |
| Owner letting to tourists | Keep your Andalusian number in order, follow the 12 November vote and prepare for VAT from 1 December with your gestor. |
| Owner letting long term or seasonally | Have your contracts checked: reason for seasonal let, 2% cap and extensions. |
| Seller | No new tax on selling. Work out your net proceeds in advance. |
How we help
We follow the rules closely so you don't have to. Whether you buy, sell or let in Marbella, Benahavís or Estepona, we explain what changes for you and put you in touch with a gestor or lawyer where needed. Ask us your question or send a WhatsApp message. No obligation.
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Ask your questionSend us a WhatsAppRead also: renting out your property in Spain, buying a house in Spain and the Marbella property market in 2026.
This article is part of our guide to tax and law for property in Spain: all the rules for buying, owning, renting out, selling and inheriting in one place, checked every month.
Frequently asked questions
What are the new property rules in Spain in 2026?
The main ones: the national rental register NRUA was annulled, housing decree 29/2026 brings 10% VAT on short holiday lets and stricter seasonal-let rules, and non-residents' rental income is declared annually. The 100% tax for non-EU buyers is not in force.
Will VAT apply to holiday lets in Spain?
Real Decreto-ley 29/2026 imposes 10% VAT on stays of 30 nights or fewer from 1 December 2026. The decree still has to be ratified by Congress, with a vote scheduled for 12 November 2026.
Do I still need an NRUA number to let?
No. The Supreme Court annulled the national register on 19 May 2026. Your Andalusian registration number remains mandatory.
Did transfer tax in Andalusia change in 2026?
No. It remains 7% on a resale property. On a new build you pay 10% VAT and 1.2% stamp duty.
Does the 100% tax apply to EU citizens?
No. The proposal only concerns buyers from outside the EU and is not in force anyway.
Can my rent in Marbella rise by no more than 2%?
Under decree 29/2026 the annual increase until the end of 2027 may not exceed 2% without agreement, if the decree is ratified.
Sources
- La Moncloa, Medidas urgentes para el fomento y protección del derecho a la vivienda (6 October 2026)
- Confilegal, Lo que dicen los dos nuevos reales decretos-ley sobre vivienda (7 October 2026) and idealista news (13 October 2026)
- Gestiona tu Alojamiento, Convalidación del decreto de vivienda (20 October 2026) and Winahost, IVA del 10% en pisos turísticos
- KPMG Tendencias, El Tribunal Supremo redefine el alquiler de corta duración (May 2026, STS 620/2026)
- The Local, Will Spain’s 100 percent property tax on foreign buyers ever pass? (19 October 2026)
- Hipotea, El registro obligatorio de agentes inmobiliarios en Andalucía (26 January 2026)
- Interforo Abogados, Impuestos al comprar una vivienda en Andalucía 2026 and idealista, regions that cut ITP in 2026
- BM Consulting and Guiafiscal, Modelo 210 IRNR 2026 (October 2026)
- Agencia Tributaria, Nota sobre la modificación de los plazos de presentación del modelo 210 (Orden HAC/623/2026 of 12 June 2026), consulted 23 October 2026
Written by the Imagine Marbella editorial team. Updated October 2026. This is general information, not legal advice: always have your situation checked by a gestor or lawyer.
