RDL 29/2026 removes the VAT exemption for renting furnished homes for stays of up to 30 nights and taxes them at the reduced 10 % rate from 1 December 2026 — not the 21 % announced in June. In addition, town halls in rent-stressed areas ("zonas tensionadas") may set, by tax ordinance, a surcharge on IBI property tax of up to 50 % for homes used as tourist accommodation, 100 % for owners of two or more and 150 % for owners of four or more. Both measures depend on the Diputación Permanente ratifying the decree; otherwise they lapse.