Update 16-10-2026: superseded. The decree was adopted on 29-09 as RDL 26/2026 and 27/2026, Congress voted both down on 2-10, and the government re-issued them on 6-10 as RDL 28/2026 and 29/2026 (BOE 7-10), pending parliamentary ratification. VAT is not going to 21 %: furnished lets of up to 30 nights will be taxed at 10 % from 1-12-2026. See the October updates. — Original item (28-07): 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.
