Rulings, regulatory changes and market data affecting vacation and seasonal rentals. Every item links to its primary source — no rumours, no unchecked headlines.
Every item checked against its source
National
Housing decree postponed to September: temporada leases stay outside the LAU
The government pulled the decree-law from the 28 July Council of Ministers for lack of support (Podemos rejects the land-law reform; Junts demands landlord incentives and anti-squatting measures). It returns at the first Council of Ministers in September. The package contained the first LAU rules for seasonal "temporada" leases (a 12-month maximum and a written, documented cause), 21% VAT on tourist rentals and an extension of tenancies to June 2028. None of it is law today: there is no text in the BOE, and even once approved it would need parliamentary ratification within 30 days — exactly where RD-ley 8/2026 failed in April.
Balearics activate coercive fines of up to €5,000 per day against illegal tourist lets
The Govern presented its Mesa del Intrusismo: daily fines of €500 to €5,000 for as long as an illegal listing stays active after a formal notice, referral to prosecutors after two ignored notices, and up to 80 % reductions if the home moves to affordable renting.
After the NRUA annulment: VUDA stays, no repair law and no refund of registration fees
The Supreme Court confirmed the annulment in three follow-up rulings (649, 669 and 697/2026). VUDA and platform data-sharing remain in force and the regional code is the valid number; there is no repair legislation and no route to recover fees already paid.
Government announces July housing decree: seasonal lets under tenancy safeguards, 21 % VAT on tourist flats
On 29 June the government announced a royal decree-law: seasonal and room rentals would get the same guarantees as ordinary tenancies, plus an extraordinary contract extension and VAT on tourist flats rising from 10 % to 21 %. Not yet approved or published in the BOE.
Order HAC/623/2026: new Modelo 210 forms and deadlines for non-residents
The BOE of 23 June amends forms 210, 211 and 213: a mandatory breakdown of deductible expenses per property and new deadlines — rental income due 1–20 April of the following year (already applies to 2026 income); new forms from 1 January 2027.
Supreme Court: bylaws banning “hospedería” also stop holiday lets
Ruling STS 642/2026 (Civil Chamber, 28 April) confirms that a bylaw ban on “hospedería” covers tourist rentals: the owners’ community can demand a stop even when the owner holds a valid tourist licence. An administrative licence does not override the bylaws.
Supreme Court strikes down the national rental registry (NRUA)
Judgment STS 620/2026 (19 May) annuls the NRUA created by RD 1312/2024: the State lacked competence against the regional registries. The NRA number is no longer mandatory.
Seasonal-rental supply rose 22 % year-on-year while permanent housing fell 3 %. Mid-term lets now make up around 27 % of the market (idealista data, Q1 2026).
Madrid: Decree 27/2026 takes effect — CIVUT certificate, 25 m² minimum and community approval
Since 26 April, every new tourist rental in the Madrid region needs express approval from the owners' community, the CIVUT suitability certificate and at least 25 m². Existing rentals get 3 years to adapt.
Valencia high court partially overturns the city moratorium
The TSJCV annuls Valencia city’s 2024 suspension of change-of-use licences for tourist flats on a legal defect, while upholding the ban on new-build tourist developments.
Residential rent rose 8.5 % year-on-year. Pressure on permanent tenancies and rent-capped “stressed zones” explains much of the shift toward seasonal lets.
Canary Islands: Law 6/2025 starts the clock — 5 years to consolidate your home's tourist use
In force since 13-12-2025: mandatory prior municipal authorisation, a 10 % cap on holiday homes per municipality (20 % on the green islands) and a moratorium on new registrations. Existing holiday homes have 5 years to declare consolidated tourist use.
AEPD: storing a copy of ID or passport is not allowed in lodgings
Spain’s data authority clarifies that RD 933/2021 requires collecting guest data but does not authorise keeping a copy of the document. Visual checking suffices; storing scans breaches data minimisation.