We recently reported that Royal Decree-Law 29/2026 (RDL 29/2026), issued by the Spanish Government, has come into force. Its approval and final content may still change, however, if the Permanent Deputation does not ratify it or decides to process its provisions as a bill. We thought it would be useful to offer a brief, initial comparison between the national rules and the Catalan ones, so you can see how they may affect you in Catalunya.
Purpose and scope
RDL 29/2026 and Catalan law overlaps mainly on seasonal rentals and room rentals. On everything else they complement each other and apply together in Catalunya.
RDL 29/2026 is a national housing measure covering rentals, evictions, taxation and affordable housing supply. Catalunya has no single equivalent law, but rather a body of separate rules.
Framework and validity of RDL 29/2026
RDL 29/2026, dated 6 October, has been in force since 8 October 2026, but only provisionally.
Because it deals with civil law, procedure and national taxes, its measures apply directly in Catalunya. Where both sets of rules cover the same ground, you must comply with both.
Comparison by topic
- Seasonal rentals
National. A seasonal rental must be tied to the tenant moving away from their usual home, and it must have a genuine, stated and provable reason. The term must be longer than 31 days and, as a general rule, no longer than 12 months, unless the reason continues to be justified. If there is no justification, if the term runs longer without a valid reason, or if contracts are chained together, the rules for a primary residence apply.
Catalunya. Law 11/2025, in force since 1 January 2026, ties seasonal rentals to a temporary housing need and sets out a list of accepted reasons: work or professional reasons, studies, medical care or treatment, interim situations (such as waiting for a home to be delivered or returning to one’s usual residence) and similar uses. Rentals for purely recreational, holiday or leisure purposes are excluded and fall under the LAU rules on non-residential use. The contract must state the holiday purpose and the tenant’s permanent residence.
Non-holiday seasonal contracts follow the primary-residence rules on rent, rent updates, deposits and expenses. In stressed market areas, they must comply with the reference price index.
Difference. The national rules add a general 12-month cap and a 31-day minimum. Catalunya adds the document deposit requirement and an express obligation to follow the index.
- Room rentals
National. The combined rent for the individual rooms cannot exceed the rent for the whole property.
Catalunya. The same rule but limited to stressed market areas. It also adds a minimum floor area per person and a maximum occupancy.
Difference. The national rule is general, while the Catalan one adds habitability requirements.
- Rent updates and extensions
National. The annual increase cannot exceed the change in the IRAV. Until 31 December 2027 an extraordinary 2% cap applies, and there is no increase at all if the rent already exceeds the limit under the index system. An extraordinary extension of up to 2 years is provided for, at the tenant’s request, covering among others contracts whose mandatory extension ends before 31 December 2028.
Catalunya. It currently has no rules of its own. Its 2020 rent containment law was struck down on these points by the Constitutional Court in 2022, so the national regime under Law 12/2023 applies.
Difference. There is no divergence: the national rules govern.
- Evictions of vulnerable people
National. Evictions are suspended until 31 December 2030 for vulnerable people with no alternative housing. In evictions for non-payment, the authorities have 2 months to offer housing or pay the amount owed. If they don’t act, they take over the debt, and the eviction cannot proceed for as long as the vulnerability lasts.
Catalunya. Law 1/2022 requires a social rental offer before a claim is filed, including where the contract has expired or the property is occupied without legal title. The obligation falls on large landholders: those with more than 10 residential properties in Spain or 5 or more homes in Catalunya, whether or not they are in a stressed area.
Difference. The national rule steps in once proceedings are under way, while Catalunya makes the offer a precondition for filing a claim. The two protections apply together.
- Pre-emption and buy-back rights
National. It strengthens the tenant’s rights when a home is sold together with other assets. A price must be allocated using objective criteria, and advance waivers of the right are no longer allowed.
Catalunya. The right belongs to the Generalitat. It applies to transfers of homes in stressed areas where the owner is a registered large landholder that is a legal entity. The homes acquired are permanently classified as general-regime subsidized housing (VPO).
- Speculative purchases
National. Until 31 December 2030, free acquisitions, or acquisitions below 70% of market value, by the entities covered are restricted, with exceptions for social purposes.
Catalunya. The bill to restrict these purchases is not in force. On 4 August 2026, the Consell de Garanties Estatutàries (Catalunya’s Statutory Guarantees Council) ruled that it infringes property rights and legal certainty. The opinion is not binding, and the Catalan Government has committed to amending the text. A 20% transfer tax (ITP) does apply to home purchases by large landholders.
- Tourist homes and accommodation
National. From 1 December 2026, rentals of furnished homes with hotel-type services, or for stays of up to 30 nights, are subject to 10% VAT, except where the home is the landlord’s own primary residence. Municipalities in stressed areas may apply property tax (IBI) surcharges to tourist accommodation.
Catalunya. Decree-Law 3/2023 affects 262 municipalities, which must amend their urban planning to allow tourist use. Operators have 5 years to obtain the new license or stop operating. The Constitutional Court upheld the decree on 13 March 2025.
Difference. One takes a tax approach and the other a planning approach. Both regimes apply together.
- Rental income and personal income tax (IRPF)
National. Tenants with a taxable base below €33,007.20 can deduct 10% of their rent. Landlords can claim reductions of up to 100% on net rental income. SOCIMIs (Spanish REITs) face a special 25% levy on certain undistributed profits.
Catalunya. The regional portion of the tax provides a 10% deduction on rent for a primary residence, capped at €1,000 per home and limited to certain groups and income levels.
Difference. They should be compatible on each face, provided the requirements of each are met. We recommend confirming this against the final text and the Tax Agency’s (AEAT) guidance.
Our Civil and Real Estate Department will keep a close eye on the progress of Royal Decree-Law 28/2026 and will let you know of any relevant developments. Please don’t hesitate to contact us with any questions about how these measures may affect you.
Civil and Real Estate Department, addwill