{"product_id":"spains-new-housing-decree-law-takes-effect-new-rental-rules-first-home-support-and-measures-on-empty-homes","title":"Spain's New Housing Decree-Law Takes Effect: New Rental Rules, First-Home Support and Measures on Empty Homes","description":"\u003cp\u003e\u003cspan\u003eSpain's latest housing measures entered into force on Thursday, October 8, bringing a new package of rules affecting residential rentals, temporary and room rentals, vulnerable tenants, certain property purchases, tourist accommodation, empty homes, taxation and access to a first home.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eFor Ibiza and Formentera, the changes are particularly relevant because housing remains one of the islands' most closely watched issues, while the new national rules touch several areas of the rental and property market.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThere is also an important legal timeline behind the changes.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe main package is contained in Royal Decree-Law 29\/2026, approved on October 6, published in the Official State Gazette on October 7 and entering into force on October 8.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eIt follows the rejection of two earlier housing decrees, Royal Decree-Laws 26\/2026 and 27\/2026, which were derogated by Congress on October 2.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eA separate Royal Decree-Law, 28\/2026, was also approved on October 6 to address longer-term rental stability. However, that measure has a different entry-into-force date of November 15, 2026.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eRental Contracts Can Be Extended for Up to Two Years\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eUnder the new rules, tenants in certain existing habitual residential rental contracts can request an extraordinary extension of up to two additional years.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe measure applies to contracts that were already in force when Royal Decree-Law 29\/2026 entered into force and whose relevant mandatory, tacit or other applicable extension period ends before December 31, 2028.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe tenant must be up to date with rent payments and must also have been up to date during the previous eight months.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe extension is requested by the tenant and operates in annual periods, with the existing contractual terms and conditions continuing during the extraordinary extension.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThere are exceptions, including certain situations where the parties agree a new contract or the landlord has properly notified the need to recover the property for their own use or for qualifying family circumstances.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eAnnual Rent Updates Are Limited Until the End of 2027\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe new legislation also introduces an extraordinary rule affecting annual rent updates for qualifying residential rental contracts whose annual revision falls between October 8, 2026 and December 31, 2027.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eWhere the rent is above the maximum applicable price under the reference-price system, no increase can be applied under the new rule.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eIn other cases, the parties can agree a different update. Where no new agreement is reached, the increase cannot exceed 2%.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe exact application depends on the circumstances of the contract and the property, so this should not be interpreted as a universal 2% limit on every rental price in Spain.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eTemporary Rentals Must Have a Genuine Temporary Reason\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eOne of the most important changes for the rental market concerns temporary accommodation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eA temporary residential rental must have a real and demonstrable reason for the tenant's temporary relocation from their habitual home.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe reason must be stated in the contract.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe duration must be more than 31 days and, as a general rule, cannot exceed 12 months, although the law allows the temporary cause to continue beyond that period in certain circumstances.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eIf a temporary rental exceeds 12 months without a justified temporary cause, or if more than two consecutive temporary contracts are entered into between the same parties for the same property, the first contract can be treated as a habitual residential rental.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe new framework also establishes a specific rule for room rentals. Where several rooms in the same property are rented, the combined rent cannot exceed the amount that would apply to renting the whole property under a single residential contract in the circumstances covered by the law.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe national rules are also expressly subject to the housing regulations adopted by the autonomous communities.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eMore Information Must Appear in Rental Advertisements\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe legislation introduces new transparency requirements for residential rental advertising.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eDepending on the property and the applicable legal framework, advertisements and rental offers must include information such as the relevant rental-price reference index, the rent of the previous habitual residential contract where required, the applicable legal rent limit and whether the landlord qualifies as a large property holder.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe legislation also requires the identifying number, code or title of the rental unit when such an identifier exists, including the relevant registration number for certain tourist accommodation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe aim is to give prospective tenants more information before they enter into a rental agreement.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eNew Protections for Vulnerable Tenants\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe package also strengthens certain protections for vulnerable households facing eviction without alternative accommodation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eIn specific cases involving entities that acquire residential property or unpaid mortgage portfolios under the circumstances defined by the legislation, courts can suspend proceedings involving vulnerable occupants without alternative housing until December 31, 2030.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe law also introduces an extraordinary mechanism in certain non-payment eviction proceedings involving tenants in a situation of economic vulnerability.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eWhere the legal requirements are met, the competent public administration can be required to act to help provide an alternative solution or cover the amounts established by the law.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThese measures are subject to specific legal conditions and should not be understood as a general suspension of all evictions.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eRestrictions on Certain Property Purchases\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eAnother measure targets certain speculative property acquisitions.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eUntil December 31, 2030, specific entities involved in acquiring properties or portfolios of unpaid mortgage loans at clearly below-market values, as well as legal persons that qualify as large property holders and entities acting within the same group or on their behalf, face restrictions when acquiring residential property below 70% of its independently assessed market value.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe market value must be established through an independent valuation by a company authorised and registered with the Bank of Spain.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe legislation includes exceptions, including certain acquisitions intended for affordable or social housing and qualifying purchases by public bodies.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis is therefore not a blanket restriction preventing ordinary private buyers from purchasing homes below 70% of market value.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eTourist Accommodation Faces New VAT Rules From December\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eOne of the measures most relevant to Ibiza concerns VAT and furnished accommodation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eFrom December 1, 2026, certain furnished apartments and homes that previously benefited from the rental VAT exemption will become subject to 10% VAT when the conditions established by the new legislation are met.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe new rules cover, among other situations, furnished accommodation where the landlord provides complementary services characteristic of the hotel industry.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThey also cover certain stays of no more than 30 nights in accommodation other than the landlord's habitual residence.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe measure therefore does not mean that every tourist rental in Ibiza will automatically receive a new 10% VAT charge. The precise tax treatment depends on how the property is operated and the conditions set out in the legislation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eMunicipalities Can Apply New IBI Surcharges to Tourist Accommodation in Certain Areas\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe decree also changes the framework for IBI surcharges on residential properties used as tourist accommodation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eIn municipalities located within officially designated residentially stressed market areas, local authorities can establish an additional IBI surcharge of up to 50% on qualifying residential properties used for tourist accommodation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThat surcharge can rise to:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cspan\u003e100% where the owner has two or more qualifying residential properties used as tourist accommodation\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cp\u003e\u003cspan\u003e150% where the owner has four or more\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe measure does not automatically create a new charge on every tourist property in Ibiza or Formentera. Its application depends on the legal conditions, the municipality and the relevant municipal tax arrangements.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eEmpty Homes Could Face Higher IBI\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe legislation also gives municipalities additional powers to increase IBI on qualifying residential properties that remain permanently empty.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eOutside officially designated residentially stressed areas, municipalities can impose a surcharge of up to 50% where a residential property has been continuously vacant without justified cause for more than two years and belongs to an owner with four or more residential properties.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThat surcharge can rise to 100% where the period of vacancy exceeds three years.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe law also allows additional increases in certain circumstances where an owner has two or more vacant residential properties in the same municipality.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eDifferent rules apply in residentially stressed areas, where the framework also allows surcharges of up to 50%, with higher levels in certain cases involving owners with several residential properties and longer periods of vacancy.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe legislation recognises a range of justified reasons for a property being empty, so not every unused or second home automatically falls within the surcharge rules.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eUp to €50,000 in 0% Financing for Certain First-Home Buyers\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eA major new measure is the creation of TU CASA, an ICO-managed financing mechanism designed to help people purchasing their first habitual residence with a mortgage.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe mechanism can finance the lower of 20% of the property's value or €50,000.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe loans carry a 0% interest rate and no commissions, with repayment over up to 10 years and a grace period linked to the mortgage, subject to the conditions established by the programme.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe legislation provides €10 billion in initial financing for the mechanism.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eHowever, this is not a €50,000 cash grant.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe detailed objectives, beneficiaries, limits, characteristics and operating conditions of TU CASA still have to be established through an agreement of the Council of Ministers.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThere is also no age limit stated in the decree itself for accessing the mechanism.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eHomes acquired through TU CASA must be used as the buyer's habitual residence and will remain subject to permanent restrictions on their maximum transfer price.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eA New Tax Deduction for Some Tenants Starts in 2027\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eAnother change will arrive with the 2027 tax year.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eFrom January 1, 2027, qualifying taxpayers with an annual taxable base below €33,007.20 will be able to deduct 10% of amounts paid for their habitual residence rental under the new national IRPF deduction.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eFor taxpayers with a taxable base of €23,007.20 or less, the maximum deduction base is €11,630, giving a maximum deduction of €1,163.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe deduction is subject to additional conditions. For example, during at least half of the tax year, neither the taxpayer nor members of their household can generally own another home within 50 kilometres of the rented property, unless they are legally or administratively prevented from using it as a residence.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis is therefore a targeted deduction, not a universal tax benefit for every tenant.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eTax Incentives Are Also Being Changed for Some Landlords\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe decree changes the tax treatment of certain residential landlords who are not considered large property holders.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eUnder qualifying circumstances, landlords who reduce the rent of a new contract by more than 5% compared with the previous contract can benefit from enhanced reductions in taxable rental income.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eDepending on the circumstances of the agreement, the tenant, the property and the applicable reference-price conditions, the reduction can reach 100%.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eOther qualifying arrangements also have their own reduction levels, meaning landlords need to examine the precise conditions rather than assuming the same tax reduction applies to every rental contract.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eProtected Housing Gets a New 4% VAT Treatment in Certain Cases\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eFrom December 1, 2026, the super-reduced 4% VAT rate will also expressly cover qualifying officially protected homes with permanent or indefinite protection when they are transferred by their promoters.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe measure can also apply to qualifying garages and associated annexes transferred with the property, subject to the conditions established by the legislation.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe aim is to reduce the tax burden on certain protected housing and support the development of affordable supply.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eA Separate Decree Will Change Long-Term Rental Stability From November 15\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eOne of the easiest aspects of the new housing package to misunderstand is that not every measure starts on October 8.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eRoyal Decree-Law 28\/2026 was also approved on October 6 and published on October 7, but it will enter into force on November 15, 2026.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThat separate decree changes the rules governing the continuation of certain habitual residential rental contracts after their initial periods.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eUnder the new framework, where the relevant conditions are met and neither party has properly notified the other of the intention not to renew, the contract can enter into successive mandatory extensions lasting five years, or seven years where the landlord is a legal person.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe new rule also establishes compensation in certain cases where a landlord validly communicates that they do not intend to continue the contract.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eBecause this decree has a later entry-into-force date, it should not be confused with the measures that became effective on October 8.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eWhy the Legal Timeline Matters\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe housing measures currently being discussed in Spain have been moving unusually quickly.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eTwo earlier housing decrees approved on September 29 were rejected by Congress on October 2 and are no longer in force.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe government then approved new replacement measures on October 6.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eRoyal Decree-Law 29\/2026 is now in force from October 8, while Royal Decree-Law 28\/2026 is scheduled to take effect on November 15.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eAs with other royal decree-laws, the measures remain subject to the constitutional parliamentary validation process.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThat distinction matters because landlords, tenants and property owners should always check the date and legal status of the specific measure they are relying on.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eWhat This Means for Ibiza and Formentera\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eFor people living in Ibiza and Formentera, the most relevant changes are likely to centre on rental contracts, temporary accommodation, room rentals, rent updates, rental advertising, tourist accommodation, empty homes and access to a first home.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe measures can affect different people in very different ways.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eA long-term tenant whose contract is approaching the end of its current extension may be interested in the new extraordinary extension.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eSomeone renting a property for a supposedly temporary period will need to pay particular attention to the reason and duration stated in the contract.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eLandlords will need to consider the new advertising requirements, rental-price rules and tax incentives.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eOwners of tourist accommodation should pay close attention to the December VAT changes and to the possibility of municipal IBI surcharges where the legal conditions are met.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eAnd people hoping to buy their first home will want to follow the development of TU CASA, although the programme's practical application is still to be established.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe Balearic Islands also have their own housing legislation and programmes, so these national measures do not replace the regional and local rules that already apply in Ibiza and Formentera.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cspan\u003eA Significant New Chapter for Spain's Housing Market\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eSpain's latest housing package is much broader than a simple rent cap.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eIt changes the rules around temporary rentals, provides new protections for some tenants, introduces transparency requirements for rental advertising, creates a new first-home financing mechanism, gives municipalities additional tools concerning empty homes and tourist accommodation, and introduces a series of tax changes.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eFor Ibiza, where access to housing has become an increasingly important issue for residents, the practical impact will depend on the type of property, the type of rental contract, the owner's circumstances and, in some cases, decisions taken by local authorities.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe most important date for the first part of the package is October 8, 2026.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eBut this is not the end of the story.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eFurther details will have to be developed for some measures, TU CASA still requires its implementing agreement, the tenant tax deduction begins in 2027, the tourist-rental VAT changes arrive in December, and the separate long-term rental decree is scheduled for November 15.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eFor Ibiza residents and property owners, understanding those dates and distinctions will be just as important as understanding the headline changes themselves.\u003c\/span\u003e\u003c\/p\u003e","brand":"Ibiza One Stop","offers":[{"title":"Default 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