Legal update

Draft Royal Decree-law on Housing July 2026 — 21% VAT on VUTs and regulation of seasonal rentals

The Government approved on 30 June 2026 a Royal Decree-law with measures directly impacting VUTs: 21% VAT on short-stay tourist rentals in municipalities with more than 10,000 inhabitants (Nerja included), and restrictive regulation of seasonal rentals. Postponed to September due to insufficient parliamentary support. No legal effect until ratified by Congress. Immediate precedent: previous Royal Decree-law 8/2026 lapsed in April for lack of votes.

⚠️ Legal notice: This article is for informational purposes only. It does not constitute legal advice and does not replace consultation with a qualified professional. Always verify current regulations with a specialist lawyer.
Impact: High
Published 28 Jul 2026
Source: Borrador Real Decreto-ley de medidas urgentes en materia de vivienda — Consejo de Ministros 30 junio 2026, aplazado a septiembre 2026
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⚠️ Status: no legal effect as of August 2026

This decree has no legal effect until ratified by the Congress of Deputies, expected in September 2026. Existing contracts and obligations are governed by current legislation.

Critical precedent

The previous Royal Decree-law 8/2026 (BOE-A-2026-6545) entered into force on 21 March 2026 and lapsed on 30 April for lack of parliamentary ratification. The risk of recurrence is real.

Main measures impacting VUTs

1. 21% VAT on short-stay tourist rentals

  • Scope: municipalities with more than 10,000 inhabitants and stays of fewer than 30 nights.
  • Nerja (22,132 inhabitants) would be included.
  • Some Axarquía municipalities below 10,000 inhabitants could be excluded.
  • Consult a tax adviser on the specific impact for each property.

2. Regulation of seasonal rentals

  • Existing contracts: extinguished without extension upon expiry.
  • New contracts: reason for temporary displacement must be explicit and verifiable (burden of proof on landlord).
  • Duration: minimum 31 days, maximum 12 months. Beyond that: treated as permanent residence.
  • Effectively closes seasonal rental as an alternative to the VUT licence.

3. Simultaneous amendment of up to 11 acts

Affects: VAT Act, IRPF Act, LAU, Land Act, Mortgage Act, Compulsory Expropriation Act, SOCIMI regime (new levy 15-25%) and others.

What to do now

  • Do not make operational decisions based on this draft until parliamentary ratification.
  • Consult a tax adviser on 21% VAT exposure per property.
  • Review existing seasonal rental contracts with a specialist lawyer before September.
  • Monitor the September parliamentary vote.
Tourist rental Long-term rental taxes

Affected regulations

NRA/NRUA — Unique Rental Register: partially annulled by the Supreme Court (May–June 2026)
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Long-term residential rental — LAU and rent-pressured zones
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Non-resident property owners — IRNR tax and Form 210
View regulation →

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This content is for informational purposes only. Andalusiamalaga.com is not an official legal or legislative source. The information published is based on publicly available sources (BOE, BOJA, BOP, published case law) and may not reflect the most recent regulatory changes. Before making any legal, tax or operational decision, please consult a qualified lawyer or specialist adviser.