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Spain’s government to approve two new emergency decrees that will spell the end of long-term rentals

Raymundo Larraín Nesbitt, October, 5. 2026

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By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
5^th of October 2026

Introduction

In 1987, Kevin Coster starred in a spy thriller called No Way Out. He was a Russian asset planted in American society as a sleeping agent. No matter what he thought, did, or said, he was trapped. Much in the same way, the Spanish government has painted itself into a corner and is now trapped – with no way out.

The tale started long before May 2023, but for simplicity’s sake, I’ll take that date as our stating point because any good story needs to start somewhere. This is when the government approved the new Housing Act (Law 12/2023). Real estate experts had long warned the government, even from the bill's first drafts, that the proposed measures were going to frighten landlords and that they were going to pull their properties out of the market (reducing the supply stock), resulting in increased rental prices. The government, like a horse with blinders on, ploughed ahead and approved it. As a result, Spain lost over the following years 350,000 long-term rental properties and prices started to skyrocket across the board. This law clearly marked an inflection point in rental prices, driving them steadily upwards, even to this very day.

In view of the unmitigated disaster, and how its measures backfired spectacularly, any sensible government would have conceded defeat, back peddled, and approved different measures to heal and reconduct the ailing rental market – well, not this administration. Not only did they not backtrack, but they also doubled down approving yet more laws that further dwindled supply and further pushed rental prices upwards across the country. And the moral of the story is that you simply cannot go against the laws of demand and supply.

Fast forward to October 2026, and the government approved this week two new Royal Decrees which threatens to kill long-term rentals. These laws were approved in the heat of the moment due to a high-profile eviction of an elderly woman called Maricarmen, aged 87. The government seized the opportunity and took out from the drawer these two draft laws which had been gathering dust for months as they had failed to muster enough political support to approve them.

Long story short, these two emergency decrees are NOT going to fix the long-term rental market – even the government knows this. They are only going to make matters worse, add more legal insecurity and red tape, and will ultimately make rental prices soar to unprecedented levels unseen in peace time as frightened landlords frantically pull out their properties out of the market – yet again.

As I’ve written many times, the problem is that this government makes laws thinking only in half of the country and purposely sidelines the other half. When you pass a law, you pass it for everyone. When you pass laws on rentals, you also need to factor in how landlords are going to react to them; it’s all good and well to approve pro-tenant laws, but when you do so at the expense of other peoples’ private property don’t act surprised if they pull their properties out of the market.

The main issue is that this government carries out lofty social housing policies at the expense of people’s private property again and time again – this is not how life works. These ill-advised housing and rental policies drive landlords out of the market out of fear. And the victims of the government’s misguided housing and rental policies always end up being precisely the vulnerable collectives the government vocally sought to protect: young people, elderly, migrants, and mono parental family units.

But the government already knows this all too well.

If the government *really* wanted to fix the housing market, it could do so. It has all the legal means and tools at its beck and call. After all, the government wields all the power. All they need to do is to either build more social housing and/or facilitate developers build them (increase stock supply), reduce all the unnecessary admin red tape associated to construction, drastically cut down delivery timeframes, lower taxation on property (35% to 50% of house prices are taxes), and thoroughly control migration.

But is the government really interested in fixing the housing market? In my view, the short answer is no.

It’s had eight years to fix it and all it has done is (purposely) make matters worse for everyone, by stifling supply, with every new law it has enacted, including these two emergency decrees. The political reality is that fixing the housing and rental market, as pointed out in previous articles, is not in the best interests of the government and so the circus show must go on.

I’ll collate and abridge below in bullet points the proposed rental novelties so as not to complicate and overextend myself.

First decree

The first decree introduces a batch of measures to alleviate soaring rental prices:

Banning all tenant evictions until December 2030 (for those tenants officially labelled as ‘vulnerable’).
Banning “vulture funds” (property investment funds) to acquire new property in Spain until the 31-12-2028.
Automatic 2-year extensions upon request to long-term rental contracts (safeguarding the contract’s conditions i.e. agreed monthly rental) for contracts ending on or before the 31-12-2028. Landlords may only refuse if they had worded a special clause into their contracts.
Long-term tenants may now leave ahead of time (before the contract’s agreed ending) WITHOUT having to compensate their landlord financially unlike now.
Imposes limitations to update the monthly rental in line with inflation (inflation officially hit 4.9% in September).
Seasonal rents cannot be used outside their purpose (see below), and are limited to 12-month contracts, or under. If they are extended without the proper legal justification, they will be presumed to be long-term rentals with all the associated legal consequences this has. As a gentle reminder, seasonal lets have a limited scope of use:

accommodation required for work reasons, or
a student let, or
medical reasons, or
looking to buy property

Impose price limitations on renting individual rooms.
Town halls are now empowered to levy a surcharge of IBI tax on empty properties (defined as standing empty for two years, or more), ranging from 50 to 100% of the tax base.
Town halls are now empowered to levy a surcharge of IBI tax on holiday rentals, ranging from 50 to 150% of the tax base.
Holiday rentals under 30 days are now considered a business and will be treated fiscally as such. A levy of 10% VAT is applied on them. Going forward, landlords will be required to hire quarterly VAT filings as they are equated to running a business.

Second decree

This second decree is far more dangerous, as it introduces – for the first time ever – what can only be labelled as ‘permanent occupational contracts’.

Meaning landlords stand to lose possession of their property for extended periods of time (spanning years, or even decades). Starting at the statutory minimum of 5 years, and chaining multiple extensions over time to multiple decades, exactly like in Maricarmen’s case, who rented the same property for over 70 years, and counting.

In practice, making long-term rentals indefinite in all but in name (remember, with annual price increases capped by law at 2%, well below a rampant inflation of 4.9%).

Introduces automatic and mandatory 5-year renewals (for physical persons) or 7-year renewals (for legal persons) chaining long-term rental contracts indefinitely.
If a landlord wants to terminate a contract after the statute minimum period (5 or 7 years), it must do so by compensating financially his tenant with the equivalent of a 12-months’ rental. Contract termination now requires serving ahead of time 4 months’ legal notice for physical persons, or 6 months’ notice for legal persons. Failure to serve termination notice on time, will result in silent renewals.

Conclusion

Both of the new emergency decrees were defeated in a vote last Friday in Congress, as the government failed to rally enough political support to approve them. Many sighed with relief at the legal outcome. Albeit despite what most people believe, the story is far from over. We’ve just closed a chapter and opened a new one.

The government announced today Monday 5^th of October that it will call a snap election on the 29^th of November 2026 and will dissolve Courts effective immediately. In the interim period, until poll day, a permanent commission is appointed by Congress to approve any emergency laws.

Lo and behold the Spanish government will sneakily attempt to resubmit the two decrees – again – , with only minor tweaks to comply with procedural congressional requirements, for approval. And this time round, maths favours the government to pass the first decree, if not both.

This dark political manoeuvre has a strong waft of unconstitutionality as the permanent commission’s purpose is not to approve laws that were rejected by the plenary session of Congress. However, if you think Spain’s Constitutional Court is going to fix this, you are wrong. It is firmly placed in the hands of the ruling administration, including its chairman, which was directly anointed appointed by the government.

Unless something is done on time to derail both emergency decrees from being resubmitted to Congress for approval, in my view, the enactment of these two decrees would be the death knell of long-term rentals in Spain as we know them.

Because both decrees, but especially the second one, constitute a frontal attack on private property and would be right at a home in any communist country, such as Cuba or Venezuela. In plain English, the government seeks to subsidise long-term housing accommodation (spanning multiple decades) at the expense of landlords’ private property. In effect, they want landlords to bite the bullet and rent out for extended periods of time, spanning decades, at a testimonial price that is a mere fraction of the real market rental price.

General Francisco Franco, Spain’s dictator, did in fact introduce an almost identical rental scheme in 1950 called “alquileres de renta antigua” to protect and assist vulnerable social collectives post-civil war at a time of great deprivation and housing shortage. Rental scheme, which incidentally the now famous Maricarmen benefitted from up until very recently, renting out at a price that was considerably well below the market price in a prime location in Madrid (in my humble opinion the best) at the expense of her landlord. The incumbent administration seeks to reintroduce and replicate a pre-Constitutional rental scheme that was indeed justified at the time, within the broader context of the aftermath of a fratricidal civil war, but has no place in a modern market economy. It beggars belief that the solution of this government, which never loses an opportunity to criticise and malign the dictatorship, would stoop as low as to reintroduce a dictatorship rental scheme as a panacea to all housing problems! Honest to God, you couldn’t make it up.

In short, what the government pretends with this second emergency decree is to create an army of millions of Maricarmens who would pay only a testimonial rental every month and live in the same property for the remainder of their lifetime, whilst landlords are (greatly) impoverished in the interim.

The pervading idea behind everything the Spanish government approves on housing has been explained multiple times throughout previous articles: the Spanish government adopts lofty social policies at the expense of other people’s private property. For it is landlords, and not the government, who will foot the bill of its misguided housing and rental policies.

The crux of the problem is that the government refuses to build more homes out of ideological reasons (because General Francisco Franco built significant social housing at the time and they basically refuse to go down the same route), despite a record deficit of 1,000,000 homes and counting, and keeps piling more pressure on both the rental and resale property market by purposely stifling supply.

At no time should governments tamper with housing supply and demand, much less artificially stifle supply for political gain. This only leads to rising house prices (and rentals) which in turn opens to widespread social discontent. As I write these lines, the looming threat of the approval of these two emergency decrees has driven out of the rental market thousands of long-term rental properties all over Spain, including Madrid which lost an estimated 20% within only 24 hours of its announcement, greatly cutting back on supply. The government knew all too well that this would be the plausible outcome, no crystal ball is required, only logic. In my view, the thrust behind the two radical housing decrees obeys more to calculated electoral reasons rather than pursuant to a genuine housing policy.

Most Spanish people are now priced out of the property market, having to resort to family (and even extended family) to secure mortgage loans with durations that now span multiple decades – madness. Housing has indeed become Spain’s number one problem and requires resolute bipartisan long-term policies, not temporary band-aids.

As a result of the ruling administration pursuing all these misguided housing and rental initiatives, property supply has dried out in Spain whilst demand (both domestic and foreign) remains strong and steady.

No to mention that the Spanish government goes out of its way, and then some more, to purposely allow access into the country to millions of new migrants from third world countries. All of these migrants also need suitable accommodation. Unchecked migration is a key contributing factor to property price escalation in Spain, both in the rental and housing markets. In only 10 years, Spain’s population has jumped by almost 10%, and the vast majority are migrants. Spain’s natality levels sit at an all-time low because young Spaniards simply cannot afford getting onto the first rung of the property ladder on precarious wages.

Long story short, landlords are not here to fix the government’s housing problems, get a grip. The government should have planned ahead and built more housing. When you rule, you rule for both sides, for all; otherwise, it is biased ruling. And these two new decrees are heavily biased in favour of tenants (understatement) to the (great) detriment of landlords who would be forced to subsidise their long-term tenants for decades, if not for the remainder of their lifetimes; such as in Maricarmen’s case, who enjoyed a privileged rental for 70 years.

To sum up a long winding conclusion, if these two new decrees are approved, especially the second one, I can only recommend landlords to pull out – and stay out – of long-term rentals in Spain until the legal situation is cleared post-election. There is far too much uncertainty and legal insecurity to warrant renting out long-term.

For equality’s sake, a middle ground must be sought by lawmakers, and this is not it.

PS. For clarity’s sake, please note my comments above do not apply to holiday homes (short-term rentals), only to long-term rentals.

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At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in property conveyance and taxation. We also assist clients with immigration & residency visas (digital nomad visa), and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarising, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. Voluntas omnia vincit.

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Spain’s property market fractures in two

Raymundo Larraín Nesbitt, October, 1. 2026

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By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of October 2026

Introduction

The latest figures show how Spain’s real estate market has fractured into two distinct categories. On the one hand, you have cities and regions where property prices have turned the corner and are now steadily falling; by two digits in some areas. Whereas in other regions, prices continue to rise unabated (in some cases, for 12 years in a row).

This dichotomy has splintered the Spanish property market neatly into two camps:

The Spain that falls

Valladolid leads the pack with price drops of 12% year-to-year. These cities have all in common the following points:

Interior cities (as opposed to coastal ones)
Medium-sized
Negligible foreign demand (largely inhabited by Spanish natives)

This is the first sign of a property cycle change.

The Spain that continues to rise

For the 49^th continued quarterly rise, the following cities continue to lead the pack: Madrid, Barcelona, Palma de Mallorca, and almost all coastal areas.

Spain's official house price index rose 12.2% in the year to the second quarter of 2026, according to the National Statistics Institute (INE). This streak stretches back 12 years, making it one of the longest uninterrupted growth cycles in the index's history.

Why do property prices (and rentals) continue to rise in Spain?

The government interventionism, in both the housing and rental markets, are behind the sharp increase of property prices. We have explained in detail the underlying reasons in previous articles: Property prices in Spain reached all-time highs. Can they continue to rise? and Spanish property prices continue their upward trend. Unchecked migration (fostered by the government left, right and centre) is also becoming a major factor behind this continued price rise.

Despite the government’s ongoing narrative that it is fighting property speculators (which in its eyes are evil foreigners and vulture funds) to bring down property and rental prices, the fact is that all its actions are causing exactly the opposite effect, as we’ve been pointing out for years in multiple articles exposing it how it is.

But, as pointed out in another article, the government has its own vested interests in keeping property (and rental) prices artificially high by purposely stifling supply: New Supreme Court ruling paves the way for tenants to pay IBI and basura tax.

The bottom line is that if the government really wanted to cool down property prices, it could do so in a matter of months – it has the legal tools and means at its disposal. It just lacks the will and continues to approve half baked measures such as Casa 47.

Despite its ongoing rhetoric, the fact it is not in the best (political) interests of the ruling administration for property (and rental) prices to drop. And so, the show must go on.

Conclusion

If you ask me, I think property prices are overblown.

This is not good for the property market or for society at large, especially for vulnerable collectives such as elderly people, single parents or struggling youngsters. Housing is a prime need for humans and governments should step in decisively to curb price anomalies. At no time should governments tamper with supply and demand, much less artificially stifle supply for political gain. This only leads to rising house prices and widespread discontent.

Most Spanish people are now priced out of the property market having to resort to family to secure mortgage loans with durations that now span multiple decades – madness. The canary in the coal mine is that now Spanish lenders are increasingly pulling out of the loan market as prices have reached all-time highs, even surpassing those of 2008.

In a conservative move, Spanish lenders are increasingly moving the goals posts by making mortgage loans more onerous or by raising the bar of requirements for struggling borrowers. Buying property in Spain has become a Sisyphean undertaking for natives and the government is largely to blame for this, make no mistake.

Property prices now outpace most Spanish people’s financial capacity by a long shot. It is an untenable situation for large segments of society (particularly the most vulnerable ones that warrant utmost protection from lawmakers), and the government just keeps dragging its feet and fumbling for words, biding its sweet time until the next general election in 2027.

A little less conversation and a little more action, please.

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New Supreme Court ruling paves the way for tenants to pay IBI and basura tax

Raymundo Larraín Nesbitt, September, 1. 2026

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By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of September 2026

Introduction

Spain’s Supreme Court delivered a ruling last November which marks an inflection point on who pays what taxes in a rental agreements. This is a new ruling which bolsters the position of landlords in detriment of tenants.

Going forward, landlords can agree with their tenants that the latter will pay for both IBI and basura tax.

Unfortunately, the timing of the ruling is not the best, as the price of home rentals are already at an all-time high due to the government’s misguided housing and rental policies which cut back supply and drive prices relentlessly upwards.

Meaning tenants, which were already under a huge financial pressure to meet the market price of eyewatering rentals will now have to come up with thousands of extra euros a year to pay for these two taxes.

STS 1637, of the de 17th of November 2025

The new ruling opens the door for these two taxes to be passed on to tenants, even if the rental contract does not specify the exact amounts to be paid.

Art 20.1 LAU

Spain’s Tenancy Act, which rules on long term rentals, already contemplated the possibility for landlords to pass onto their tenants these two taxes. However, consolidated case law demanded that the rental agreement had to specifically determine the amounts contractually for it to be upheld legally.

Town halls where a property is located are the ones empowered to calculate and levy these two local taxes.

Whilst in theory this sounded good, in practice it was not feasible as one could never know ahead of time the exact amounts charged by them. So, in truth, very few rental agreements were able to specify said amounts.

Property boom – updated cadastral valuations translate to higher IBI tax

As mentioned in the article’s introduction, the misguided housing and rental policies the government pursues stifle supply (whilst demand, both foreign and domestic remains strong). This translates into artificially, and dramatically, increase property (and rental) prices across the board in Spain.

Town halls in Spain have devolved competencies on taxation matters which include IBI and basura tax. Beset by falling revenue and increased expenses, they are capitalising big time on the government’s fostered property boom by way of updating cadastral values like there is no tomorrow. Cadastral valuations are taken as reference to determine all property-related taxes, including IBI tax.

As explained in previous articles, IBI tax has dramatically risen all over Spain in the past years to bring cadastral valuations more in line with current property market values. This translates into owners paying much higher property-related taxes, such as IBI and basura. With this new Supreme Court ruling, the door has been left ajar for them to pass on these increased costs to their struggling tenants.

Conclusion: Cui bono?

This ruling, although welcome, could not come at a worst time for tenants.

Tenants – all over Spain – already face a Sisyphus struggle to secure a property that puts the Squid Game to shame. On average, for every property rented offered, there is 300 people interested in large cities. If on top of this, they are now expected to also pay for IBI and basura tax (which on average is a few thousand euros a year) it may be the straw that breaks the camel’s back.

Despite the government’s ongoing narrative that it loftily pursues housing (and rental) policies to assist and alleviate vulnerable collectives (such as elder people, low-income families, and single mothers), its actions are causing the opposite effect.

Whilst a young administration can - and should - be excused for a faux pas on the first couple of years of its ruling by following its elected political agenda, it cannot be excused in an administration that is on to its eighth year. These misguided housing and rental policies are plain to see - by everyone – and are a clear example of the emperor has no clothes.

Long story short, Spain’s government has adopted misguided housing and rental policies that target demand instead of supply. This translates into higher prices across the country (the current property boom is fostered by the government’s unwavering interventionism) in detriment of natives, and particularly of the very vulnerable collectives it vocally sought to protect.

But, hang on. Why would Spain’s government follow policies that overtly damage the very collectives it seeks to protect? This makes no sense. Or does it?

In Law we have a great saying: Cui bono? Who benefits from a given action.

Who stands to gain more from all the red tape chaos, increased property prices, increased rental prices and growing miscontent? Well, you’d be surprised to learn it’s actually the Spanish government.

Now this is only my personal opinion, so take it with a grain of salt, but the incumbent administration benefits twofold:

Higher property prices translate into higher taxes, which in turn increases the government’s tax coffers. Taxes make up for 35% of a property’s price. Spain’s Tax Office has broken again, for its seventh year in a row, its own record tax revenue this last year with over 325 billion euros. In addition, Spain is the only country in the OECD (38 countries) who does not bother to deflate tax rates in line with rampant inflation to, precisely, increase its tax revenue by the back door. In plain English, the higher the property prices, the more the Spanish government stands to gain by way of higher taxation.
The ongoing high property and rental prices create a huge social discontent. Moreover, Spain’s housing problem has become the number one problem for Spanish people following social polls, even ahead of high unemployment or unchecked migration It is no secret that a growing number of people are growing angry at the situation, especially by young people, which is getting out of hand whilst those in places of power duck their heads in the sand ignoring it or even going as far as to deny there is a problem (Bank of Spain Governor declares property prices are still 18% under their true value). Call me jaded, but all this growing discontent can be politically capitalised and reconducted to vote for the incumbent administration. Let us not forget that in 2027 we have a general election. In plain English, social discontent can be harnessed for political gain by the government. Ironically, the more social discontent, the more votes.

The Spanish housing problem is no longer a matter of political ideology (conservative vs. progressive) it’s a matter of good administration and economics, plain and simple.

Supply must be increased, there is no question about it; more houses need to be built (and I’ll plug in, as always, that taxes must be lowered). Spain has a huge housing deficit of 750,000 units not factoring the 3 million new migrants the government allowed in last month (1.3 million officially plus a further 2 million when the family regroupment policy entitlement kicks in) with its new regularisation policy. Honestly, you couldn’t make it up.

My grandmother had a great saying: "Don’t pay attention to what people say, pay attention to what they do."

Power and politics. And in this case, the government’s words don’t match its own actions.

Cui bono indeed?

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New Supreme Court ruling on squatters

Raymundo Larraín Nesbitt, August, 3. 2026

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of August 2026

Introduction

Spain’s Supreme Court delivered a landmark ruling last June against squatters.

Up until now, it was regarded as a criminal offence to shut off the utilities of your home if you had squatters living inside. This was regarded as a coercion offence, which is punishable with jail time. An owner who did this, would be reported to the police by his squatters and promptly remanded into custody awaiting trial.

This new ruling, which sets jurisprudence, marks an inflection point and bolsters private property at a time where it is openly besieged by the Spanish government.

STS 426, of the 24^th June 2026

The ruling now makes it legal for a property owner to shut off the utilities in the event of squatters.

However, it should be noted there are nuances at play which need to be addressed. There are still a large number of cases which will land you in jail if you follow this. The Supreme Court makes two clear distinctions:

Occupant has no legal title to be in the property
Occupant has a just title to dwell in the property

Depending on which case above applies, an owner may, or may not, shut off the utilities:

General rule going forward: A property owner may now shut off the utilities (water, electricity, gas) if the occupant has no legal title to live in the property i.e. squatters
Exceptions to the general rule: An owner may not shut off the utilities if the occupant of the property has a just legal title to occupy it. Examples:

Tenant who has a valid lease agreement (verbal or written). Regardless of whether the tenant is paying - or not - the rental, it is unlawful to shut off the utilities.
A partner (wife, husband) who lives in the property. The exception even applies in the event of separation or divorce proceedings underway.

ProTip: Before making a rash decision, owners are strongly advised to seek advice from a lawyer before shutting off utilities.

Conclusion

Ironically, despite squatting being rife all over Spain, particularly in the region of Catalonia, this ruling is a result of a Family Law case. A divorce was instigated, and the ex-husband shut off the utilities of the family home six months after the divorce to coerce his ex-wife.

The incumbent Spanish administration purposely undermines property rights and favours squatters. This being done mostly for calculated political gain besides ideological reasons. As explained in several articles, the Spanish government adopts lofty social policies at the expense of people’s private property. For it is private owners, not the government, who are picking the tab of the government’s misguided housing and rental policies. The gist of the problem is that the government refuses to build more homes, despite a record deficit of 750,000 homes, and keeps piling more pressure on both the rental and resale property market by purposely stifling supply.

As a result of the ruling administration pursuing these ill-advised housing and rental initiatives, property supply is drying out in Spain whilst demand (both domestic and foreign) remains strong. This reckless course of action can only lead up to a sharp increase of property and rental prices nationwide over the next years.

If to this, you add an irresponsible open arms migrant policy, whereby the government actively goes out of its way to bring in millions of new people, in a short space of time, it’s an accident waiting to happen. Spain’s infrastructures – of all kinds – are calculated for a population of 40 million, not 55 million. A price will be paid for adopting short-sighted rash populist social policies and not planning ahead carefully. Spanish politicians would do well to put ahead the country’s best interests in lieu of being self-serving.

This new ruling brings much needed common sense back into the real estate market and bolsters and reinforces the rights of owners against squatters. Make no mistake, the squatter movement are mostly run by professional mafias who have turned illegal property occupation into a lucrative business from which many people profit at the expense of private owners’ rights.

Whilst this ruling may sound as perfectly logical and fair abroad, in Spain there is an ongoing war to defend the rights of squatters (sic) and undermine those of property owners abetted by the Spanish government, out of all people, no less. The world upside down.

Spain is different.

“If you fail to plan, you plan to fail.” – Benjamin Franklin.

Founding Father of the United States. Exceptionally gifted scientist, inventor, diplomat, writer, printer, postmaster and political theorist. Even politician in his spare time; nobody’s perfect.

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Buying in Spain: essential things to know from a property lawyer

Raymundo Larraín Nesbitt, July, 1. 2026

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of July 2026

Introduction

Buying in Spain can feel deceptively straightforward. You find a place you love, agree on a price, sign a few documents at the notary and pick up the keys. In reality, the legal side of buying property in Spain hides a fair few traps that don’t always get mentioned in estate agents’ brochures.

A good lawyer will flag the awkward bits early on, the grey areas that could cost you money or sleepless nights later. That includes everything from tax risks and under-declared prices to surveys, timelines and local capital gains tax. The details matter in Spain, and small oversights can have long-term consequences.

Under-declared value

This is much less common these days thanks to Anti-Money Laundering Regulations, both EU and Spanish, and a clampdown by the tax authorities. Nevertheless, you may come across the practice of under-declaring the price in the legal documents to avoid tax, and the accompanying concept of ‘B money’ or negro.

This process involves understating the value of a property so that the official sales price on the deeds is shown as between 5% and 20% (even up to 50% in the old days) less than the actual purchase price. The buyer is expected to deliver the balance in cash ‘under the table’. The benefits, on paper, are that the buyer pays less transfer tax and the seller pays less capital gains tax.

Resist all pressure to take part in this kind of fraud. Although it was once commonplace in Spanish property sales, it is illegal. If uncovered after the sale, you will be fined heavily.

Also bear in mind that any under-valuation of your property will make you potentially liable for more capital gains tax when you come to sell it, as your ‘profit’ will appear to be higher than it really was.

Surveys and valuations

In Spain, there is no requirement to have any kind of building survey carried out when a property is bought or sold, although if you’re getting a mortgage, the lender will probably insist on a valuation survey.

But it makes sense to get a survey done for your own peace of mind. When researching who you need when buying property, make sure the surveyor is independent. The last person you want is someone with a social or business connection to the seller, the seller’s lawyer or the estate agent.

It takes time for the surveyor to visit the property and prepare the report, so always commission the survey as early as possible. Some surveyors will give you a verbal report immediately after the inspection so that you can proceed (or not), but always insist on a follow-up written report as well.

The three types of property surveys

1. Building Condition Report

This general health check comes with detailed advice on any work that needs doing before you buy it. Or you could negotiate a price reduction and do the work yourself.

The surveyor takes measurements and compares them carefully with the Title and Tax descriptions, as discrepancies can indicate that work and building have been done without permission. Buy such a property, and you become liable for the fines. You could even be forced to demolish it.

The surveyor will check that the property doesn’t infringe the coastal law (ley de Costas), verify the Energy, Technical Inspection and Structural Insurance certificates and provide advice on utility bills.

2. Structural Report

This is only required after the Building Survey has identified a serious structural problem and is normally carried out by a structural engineer.

3. ‘Snagging’ Report

Snagging Reports apply only to new properties. As well as checking the services etc, the surveyor will examine the property and list even the smallest scrape or blemish the developer needs to fix.

This list should be in both English and Spanish, as often the tradespeople who carry out the work will ignore anything they don’t understand. When the developer informs you, in writing, that the works have been completed, you or your surveyor can revisit to verify that everything has been done.

How much is a surveyor?

The cost, like many hidden expenses when buying property, will depend on the amount of time involved, and in this case, the surveyor. A survey for a large, older property in a rural location will cost much more than one for a new apartment, which is just around the corner from the surveyor’s office.

You can make savings by asking for a reduced report listing only the defects found, their cause and how they can be fixed.

Valuations

Surveys do not generally include a valuation of the property. If you want to reassure yourself that the price you’re paying is a fair one, you’ll need to commission a valuation survey. Save a bit of money by combining this with the Building Condition report.

Spanish building regulations are more stringent than they used to be. That’s not to say that today’s developers don’t also cut corners from time to time, but if the property you’re buying is more than 20 years old, you should definitely commission a survey.
The results put you in a stronger negotiating position. For this very reason, the seller may not consent to a survey being carried out before the private purchase contract has been signed.

If they refuse, there’s nothing you can do about it. It’s especially a problem if the mortgage lender requires a valuation.

At the end of the day, if the seller refuses to let you carry out a survey, you can easily draw your own conclusions as to why this might be. And the safest advice would be to simply walk away at this point.

Negotiating the price with the seller

You may find the asking prices of property in Spain somewhat arbitrary and idiosyncratic. This can work against your ability to negotiate, as there is often little respect for the concept of objective value.

However, at the very least, you should arm yourself with the prices of similar properties in the region and try to find out the area’s standard discount on the asking price.

Speeding up the process

One of the things you’ll need to agree with the seller on is a deadline for signing the deeds. This is usually between one and two months after the private purchase contract.

If both sides want to complete faster than this, it’s possible to agree to skip the private purchase contract stage altogether. However, always build in sufficient time for your team to carry out their work.

Don’t get stuck with the plusvalía

Paying the local capital gains tax, the plusvalía, is the seller’s responsibility, but you will end up being liable for it if the seller disappears without paying it. This is because the debt is technically tied to the property, so once the property is yours, so is the debt.

You should be particularly cautious if you’re buying from a non-resident. If you and your lawyer feel you need to address this risk, you can offer to pay the plusvalía, deducting the amount from the final payment you make to the seller at the notary’s office. This is known as a retention (retención, in Spanish).

Lawyers may practice several retentions upon completion to safeguard the buyer’s interests in the event the seller has any outstanding debts or has been unable to prove there are no arrears.

LNA related services:

Larraín Nesbitt Abogados, small on fees, BIG on service.
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Why you need a digital certificate in Spain

Raymundo Larraín Nesbitt, June, 1. 2026

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of June 2026

Introduction

Spanish Authorities are working hard to transition the country into the digital era, which includes its administration. Traditionally, working with Spain’s Public Administration required heavy doses of patience, resilience and wasted time.

Fortunately, modern times have forced upon the Administration new ways to engage with Society, which include the Digital Certificate (certificado digital).

Basically, a digital certificate cuts neatly through all the pesky red tape, empowering you to communicate directly with Spanish Public Administrations without jumping through all the hoops and hurdles of waiting in long queues only to be greeted at the counter by a civil servant with the dreaded: “Vuelva usted mañana.” (Come back tomorrow).

Attaining a digital certificate is embracing the digital era. This allows you to spend more time with the people, or things, you value more.

In a way, digital certificates devolve back to Society control over their time and how they manage their own personal affairs, freeing them up from the chains of bureaucracy.

I’m certain Kafka would approve.

Benefits of a digital certificate

A digital certificate is now required when dealing with Spanish Public Administrations (at a local, regional and national level).

If you, for example, rent your property in Spain, regional Tourism Authorities will only communicate with you through an electronic platform that requires this digital certificate. Once you attain a Tourism Licence, Tourism Authorities notify you electronically through a specific platform. A digital certificate allows you to safely communicate and receive any electronic notifications from them in a timely manner, even when you are abroad! No longer will official letters get lost in the post or be eaten by your neighbour’s dog! This translates into avoiding steep fines, penalties, and nasty surprises.

The digital certificate can then be downloaded to your computer or any electronic device, allowing you to communicate remotely, even from abroad Spain.

This enables fast, responsive communication, dramatically cutting down pesky admin red tape, allowing you to manage your time more efficiently.

As a recap, digital certificates save time, money and aggravation. A win-win on my book.

Saves you time. Speed and access are the keywords. It prevents long queues and unnecessary trips to government offices, acting as a "fast track" for any administrative procedure.
Saves you money: You also no longer need to pay a middleman to do all the legwork, as you are empowered to deal directly with the Spanish Administration, on a one-to-one basis.
Saves you aggravation: you no longer need to trawl through government websites looking for appointments or waste whole mornings at a government office only to be told by a civil servant to return another day.
Adds layers of security: safely sign electronically contracts or other legal documents from your own home. This electronic signature is accepted nationwide.

Key administrative tasks

Essential to deal with bureaucracy: It is the primary tool to interact and deal with Spanish Public Administrations (at a national, regional or local level), including tax agencies, social security, and local town halls (Ayuntamientos).
Enables you to sign documents electronically: It allows you to sign contracts (buying or selling property), rental agreements, or any legal document with full legal validity without being physically present. This saves you a lot of time, money, and adds a layer of security.

Working examples

File taxes online: It enables you to file and pay tax returns online, view tax debt, and pay fines in real time (saving you delay interests and fines).
Immigration: Registering, or renewing, your TIE or residencia permit.
Holiday rentals: Deal with Tourism Authorities online. Communicate with the Guardia Civil reporting your guests, and accommodations electronically, making your life easier.
Driving: Managing and renewing your vehicle documentation with the DGT (Dirección General de Tráfico), Spain’s Driving Agency,
Empadronamiento: Enrol, or update, in your town hall census. Register or update your home address.
Required for self-employed or freelancers (Autónomos): It is generally needed to register and operate as a self-employed individual in Spain.
Banks: sign financial documents from home without needing to attend your local branch.
Other.

Attaining a digital certificate is fast and easy through us

At Larrain Nesbitt Abogados (LNA) we get you a digital certificate in under 10 days, removing all the associated pain.

We offer this service: Digital certificate

Fees vary depending on whether the digital certificate is needed for a physical person or a legal person (company).

Requirements to attain a digital certificate:

Hire us
Specific power of attorney
You need a NIE number

We offer this service: Digital certificate

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Guide to buy property in Spain

Raymundo Larraín Nesbitt, May, 1. 2026

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
8^th of May 2026

Introduction

Having bought and sold hundreds of properties, and with over 600 articles published over the last twenty-three years, it was long overdue Larrain Nesbitt Abogados published an in-depth guide on how to buy property in Spain. This has been a long-standing request from clients and readers that we needed to fulfil.

Our practical guide will take you step-by-step through the process of finding and buying your dream home, with particular focus on the region of Andalusia. Whilst we have strived to help you to get the best result at every stage of the buying process, please understand this guide is only an approximation to the procedure and should not be construed, or taken, as substitute for professional legal advice.

This is a comprehensive multipurpose 28-page guide that ties up all the articles we have been publishing over the last 7 years for Idealista. Just click on the link below to download, or browse, our free property guide. If you are having issues downloading it, please contact us and we will email you the guide in PDF format. Alternatively, you can also access this older version.

Guide to buy property in Spain

You can buy and live anywhere in Spain; you will be spoilt for choice: Barcelona, Costa del Sol, Granada, Ibiza, Madrid, Malaga, Mallorca, Santiago de Compostela, Seville, Sotogrande, and Valencia.

Call us and speak to one of our friendly staff free of charge!

Available services:

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8 things to look out for on buying property in Spain

Raymundo Larraín Nesbitt, April, 7. 2026

You can review here our client’s testimonials.

Inset photo: Cala D'Hort, Ibiza

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
8^th of April 2026

Introduction

Spring is upon us and with it comes the best sales season. With this in mind, we’ve published a short article supplying a few basic pointers - by no means exhaustive - that buyers should be mindful of. Happy house-hunting!

Eight tips on buying property in Spain

Independent legal representation

If you are a foreigner, you are strongly advised to hire an abogado (lawyer) to represent your interests. Banks and Spanish notaries are neutral public officials who verify the legality of documents but do not perform a due diligence on your behalf. Hiring an independent Spanish lawyer (abogado) ensures your interests are exclusively represented during contract reviews and background checks. Lawyer’s fees are 100% tax-deductible. If there is one thing you should take from this article, is to be legally represented.

Ownership

You would be surprised to learn the number of sellers who are not the actual registered owner of a property. This happens frequently, for example, when the owner dies and one of his heirs is selling the property but still has not carried out the full title registration procedure. You should only enter into a contract with a person who appears at the land registry as the rightful title holder. In Spain, you cannot sell what you don’t own.

Hidden debts attached to the property

Unbeknownst to a buyer (caveat emptor), there can be multiple debts and charges against a property that DO NOT appear on a nota simple. The golden rule in Spain is that debts always follow the property. Meaning whoever owns the property is liable for any and all hidden debts, charges, and planning issues. A few examples:

Community of owner’s fees: owners are liable going back 4 years. In some coastal areas, in high end communities, these fees are substantial (in the dozens of thousands)
Up to date with taxes (local, regional and national). For example, a property is liable for local taxes going back 4 years. Your lawyer will verify there are no outstanding taxes owed as part of their due diligence.
Free of liens and charges. Particularly in rural areas, properties may have a lien, such as a right of way or a right to water supply, by a neighbour. In urban areas a right of view is very common, meaning you cannot build or obstruct the view of your neighbour. You should be aware of these limitations to avoid protracted litigation.
Property is classified as an apartamento turistico. This has strong limitations on sales price and property use.
Property is classified as a public subsidised dwelling (VPO). Sales price is capped and renting may be banned.
Property is classified as leasehold, not freehold (ownership belongs to the government, local, or regional administration), very frequent in coastal areas. These type of properties have a capped period of time of usage normally spanning 30 years. After that time, the contract is renewed or not.
Property is involved in an ongoing planning dispute (legal proceedings) that may result in a complete or partial demolition. Again, whoever owns the property may be found guilty and liable for breaching planning laws, even if they were not involved.

Community of owners’ byelaws. You should acquaint yourself with the rules governing them as communities are now empowered to ban holiday homes or pianists, for example.
Illegal property extensions. Unbeknownst to a buyer, the seller may have undertaken illegal extensions to the property (without the appropriate planning permissions from the town hall). Common examples of these are closing in open terraces. Besides being heavily fined you may be forced to pull the works down at your own cost. Additionally, they may also jeopardise a property sale. For example, if a buyer requires finance, his lender will send a property surveyor to carry out an appraisal who will quickly pick up on these extensions, and the buyer’s bank will REFUSE to finance the property purchase. 80% of property sales in Spain are financed. Until you update the property deed reflecting these changes, you limit your pool of buyers to cash-buyers only. This translates into longer waiting periods which can take several years.
Military-designated zones. Spain has legal limitations for all non-EU foreigners buying property, which include but are not limited to, adjacent to military bases or deemed as security sensitive or strategic areas. These lands are legally earmarked and require written permission from the competent Military Authority which takes in or around one year to attain. You will have no problem whatsoever buying the property, completing before a notary public and even paying your property transfer tax but then you will be UNABLE to register the property under your name at the land registry without said permission. Make no mistake, Spanish Military Authorities are under no obligation to grant you said permission after, or even before, you complete leaving you stuck in a legal limbo where you have lost all your money and have no title deed to show for it. Only a lawyer can assist you from making such a crass mistake.
Coastal laws. Beware of the standard 100-metre protection zone (this can actually be reduced to 20 m or even increased up to 200 m contingent on the area) on buying coastal properties. Planning authorities may force you to pull down the property, even if decades old, at your own cost. Again, whoever owns the property has the problem.
Certificate of Energy Performance. As of 2030, properties with an EPC rated ‘E’, or lower, will not be able to be sold or rented out. As of 2033, the ban will extend to properties rated as D. 80% of properties in Spain are currently classified as ‘E’ or lower. This EU regulation will force millions of owners to pay for improvement works to attain a rating above E if they intend to sell or rent as of 2030 onwards.

Why you should choose LNA law firm to represent you buying property in Spain:

Ultra-low competitive fees
Our fees are 100% tax-deductible
Our lawyers speak several languages
We are also specialised in taxation and visas
We have 23 years of experience at your service
We have conveyed 100s of properties all over Spain
We have hundreds of positive client testimonials and Google reviews
All our lawyers are regulated by Spain’s Bar Association and have Professional Indemnity Insurance of up to €1mn

Call us and speak to one of our friendly staff free of charge!

Available services:

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Step-by-step guide to become a short-term landlord in Spain

Raymundo Larraín Nesbitt, March, 2. 2026

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of March 2026

Introduction

The Spanish government is going out of its way, for electoral reasons and calculated political gain, to discourage foreign landlords from engaging holiday rentals. To that end, it has entered into a legislative frenzy approving law after law, which adds more red tape, overlaps requirements and even duplicates administrative procedures. In plain English, the government is purposely creating a convoluted mess. Quoting the UK’s rock group Genesis, Spain has become the “land of confusion”. As stated, the ultimate goal is to disincentivise landlords, particularly foreign ones, from renting out in Spain.

The (political) reason is because the government is happy blaming foreign landlords for all of Spain’s housing problems, labelling them as ‘property speculators’ (foreigners cannot vote in national elections, making them ideal scapegoats, as there is no political loss). The government argues that foreigners are behind the sharp increase of property prices nationwide. The truth is that tourist accommodations account for under 1% of all properties (and foreigners don’t own them all, Spanish landlords also rent out), hardly a drop in an ocean. But don’t let the truth get in the way of a good story. These half-baked rental measures are well received by their electoral base, fanning the flames of their discontent, which are already disenfranchised in view of soaring property and rental prices, in the hope that they will alleviate Spain's ongoing housing problems (spoiler: they won’t because the root problem is not being addressed).

Because I find myself spending half of my days explaining, to new and existing clients, over and over again the new legal loops and hurdles they need to overcome to become a successful holiday rental landlord, I thought it would be a good idea to publish this brief landlord guide and simplify matters.

The huge benefits of becoming a short-term landlord

Despite my gloomy introduction, facts remain facts. And, as published in several articles (i.e. 8 tips to rent like a pro in Spain, Buy-to-Let), becoming a short-term landlord in Spain is a hugely profitable business. Spain is the second most popular tourist destination in the world, attracting well over 100 million tourists every year; they all require accommodation. Landlords in Spain may benefit in three ways:

Continued capital appreciation: because of Spain’s misguided housing policies that stifle supply, properties are increasing in value by two digits, year on year. In fact, Spain leads Europe in rising house prices.
Continued rental income appreciation: again, because of Spain’s misguided overprotective housing rental policies, which also stifle supply, rental income is also sharply increasing by two digits, year on year, especially in large Spanish cities (Barcelona, Madrid, Malaga and Valencia).
Lenient tax relief: non-resident landlords can legally slash their tax bills by 70%, or more.

When you factor in all three points above, it becomes clear that short-term landlords are safely making over 10% of a property’s value on passive income. In my book, and given today’s uncertainties, that is a very good deal.

Seven easy steps to becoming a short-term landlord

Attain permission from your Community of Owners to apply for a Tourism Licence.
Attain a Tourism Licence from your Regional Tourism Authority.

LNA can assist you with this service: Tourism licence - Registration of Holiday Homes (only Andalusia)

Attain an NRUA code from the new VUDA (short-term rental registry). We offer this service: Apply for an NRA rental code (short-term lets/holiday homes/seasonal lets)
Report to the Guardia Civil all guests aged 18, or over. I recommend using this company, but use whichever one you fancy: Checkinscan.com
File your annual rental income tax return. We offer this tax service: Holiday Rental Accounting Service (HRAS). We reduce, on average, landlord’s tax bills by as much as 70% on claiming tax relief.
File once a year your annual non-resident tax return (not to be confused with the one above). We offer this tax service: Non-Resident Imputed Income Tax, NRIIT (Annual Fiscal Representation Service)
File your annual Landlord Report with the Land Registry. We offer this service: VUDA/NRA annual landlord report filing

Conclusion

Paradoxically, all these protective rental measures the government is loftily pursuing to protect vulnerable collectives are having the opposite effect, even translating into higher profits for landlords. Never in the history of Spain has it been more profitable (and safe) to rent out a property as a holiday home than now. It’s truly ironic, but hardly unsurprising, how all these well-meaning measures, albeit naïve, sideline vulnerable collectives and make landlords and property owners even more money! The road to hell is paved with good intentions.

The ill-advised housing policies Spain’s government clumsily pursues, for ideological reasons, are continuously driving property and rental prices up, year after year. And, as explained in detail in previous articles (Property prices in Spain reached all-time highs. Can they continue to rise?), there is no denying that over the next years this upward trend will continue unabated.

Because if there is something we can firmly place our trust in, it is the government’s manifest inability to address the root problem which afflicts Spain’s housing (which is to build more houses, lower taxes, and bolster non-paying tenant evictions to under 10 days), making it Spain’s number one problem, even ahead of illegal immigration or record-level unemployment levels. Meaning that any political steps the government takes to assuage the housing problem, are guaranteed to backfire and result in even sharper increases in property and rental prices, further increasing the profits of landlords, year after year, in a spiral. Only a new administration and a decisive 180-degree change in housing policy will see us out of the woods.

If to this they add an open arms immigration policy, by proactively regularising over 1.3mn illegal immigrants, they have brewed a perfect housing supply and demand storm that will drive prices sharply up over the next years in benefit of new and existing landlords. Spain’s explosive population growth has risen by over 4 million people over the last decade. If in light of this, Spain builds under 90,000 homes a year (the lowest figure in all the European Union) when over 500,000 new housing units are required, the problem will be further accentuated and compounded.

The stark imbalance between housing supply and demand, created by the government’s misguided housing and immigration policies and continued market interventionism, is really what lies behind the sharp increase in property and rental prices, not foreign investors. The government is the problem, not the solution. Don’t be fooled.

At LNA, we are happy to help you navigate through the administrative and legal minefield the government has created around holiday homes, helping you to maximise your profits, within the law.

Related tax and legal services LNA offer:

At LNA, our friendly team can assist you in buying (or selling) your property anywhere in Spain. We can also get you any residence visa in Spain. Give us a call!

At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in property conveyance and taxation all over Spain. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by email at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218, or Spanish line (+34) 952 19 22 88, or by completing our contact form.

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Landlords: we save you 70%, or more, on your tax bill !

Raymundo Larraín Nesbitt, February, 2. 2026

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
2^nd of February 2026

Introduction

Did you know that non-resident landlords can save an average of 70% in taxes? Interested? Read on.

Being a landlord in Spain has never been more profitable than today:

Rental yields climbed by two digits in 2025. Source: Idealista
Tourist rentals have an average net yield of 7% (coastal areas command higher yields) as opposed to long-term rentals, which have an average net yield of 4%
Spain broke its tourist record again. It has consolidated its hospitality status as the world’s second tourist destination, attracting over 100 million visitors in 2025. They all need accommodation
Spain undergoes a severe housing supply shortage, which drives rental prices up

All EU/EEA property owners, who lease property in Spain, are entitled to deduct from their tax bill all property-related expenses. Iceland, Liechtenstein and Norway tax residents may also benefit from these generous tax deductions. Switzerland is excluded.

That is quite a lot of money you can offset, greatly mitigating your landlord tax bill. This translates into average tax savings of 70%, or more, for landlords. If you are not an EU resident, you cannot benefit from it.

Landlord tax relief

Landlords may claim as tax relief the following property-related expenses:

Interests arising from a mortgage loan.
Local taxes, administrative charges, and surcharges
Expenses arising from formalising rental contracts
Maintenance costs may be offset
Community of owners’ fees
Home insurance premiums
Property repairs
Utility invoices (electricity, water, gas)
Cleaning
Concierge, gardening, alarm & security services
Lawyer’s fees (100% tax-deductible)
Property management fees
Advertising expenses
Marketing expenses
Home depreciation and amortisation

Requirements to benefit from lenient tax allowances:

You are tax resident in the Union or EEA (nationality is irrelevant)
The expenses you claim are in direct relation towards the upkeep of the property
You have VAT invoices to back up your tax relief claim

Real client examples on how much money you stand to save on renting out:

IMAGE TO PASS

Holiday Rental Accounting Service (HRAS)

Only 125/property/year

We specialise in taxation.

Related tax and legal services LNA offers:

At LNA, our friendly team can assist you in buying (or selling) your property anywhere in Spain. We can also get you any residence visa in Spain. Give us a call!

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