The operation of holiday tourist rentals in Spain requires careful consideration of the existing restrictions. Public authorities, especially the Autonomous Communities and Town councils, and the communities of owners can impose obligations, limitations and prohibitions on these activities.
Although ownership has traditionally been the predominant form of housing tenure in Spain, the demand for rental accommodation is rapidly growing, giving rise to new models of rental property investment. Build to rent, rent to rent, coliving, and senior living are clear examples.
In Spain, commercial leases are not subject to strict regulations like residential leases, and it leaves a central role to the parties’ will when formalizing the corresponding contracts. However, the LAU contemplates some specific provisions worth considering.
On 25 May, Law 12/2023 was published in the Official State Gazette (BOE), introducing significant changes to the housing sector in Spain. Highlights include the removal of the Consumer Price Index (CPI) for annual rent reviews, rent control in stressed areas and modifications to eviction and foreclosure procedures, among others.
An owner who considers that a decision of the Board of Owners of the condominium owners’ association to which he belongs is detrimental to his interests or entails a severe detriment that he has no obligation to bear may challenge it through the courts.
The Spanish Horizontal Property Law provides condominium owners association (COA) with two specific legal actions against defaulting co-owners or nuisance occupants. One of them is the order for payment procedure.
The Spanish Horizontal Property Law provides for two specific actions for the condominium owners association in the event of nuisance or delinquent co-owners or occupants. One of them is the action for cessation.
The horizontal property regime, the equivalent of the condominium in English, is established per se by the partition of a building or a housing development among several owners. However, its constitution through a master deed and its regulation by statutes or internal rules allows considering the particular needs of each homeowners association.
A valid deposit contract for both parties must include, amongst other items: the conditions of sale (namely, price, means and conditions of payment, conditions of the property – physical, registry and administrative), and distribution of the expenses and financial obligations derived from the transaction.
The Royal Decree-Law 26/2021 incorporates new rules to address the treatment of the Capital Gains Tax in Spain (IIVTNU). Article 104.5 of the Law Regulating Local Tax Office, which includes a new condition to not being subject to the tax, and Article 107 (which establishes two new calculation methods for the tax base of the Capital Gains Tax, in the case of capital gain) stand out.
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