Which of Spain's 2026 housing rules actually apply in Andalucia? A guide for landlords and buyers

Published 30 June 2026 · Updated 3 July 2026

Overview - what changed at national level and what Andalucia has declared

Spain introduced a package of housing reforms beginning with Law 12/2023 and subsequent measures. Some measures operate nationwide. Others only kick in inside the so-called "stressed market zones" created by Law 12/2023. Andalucia has declared NO stressed zones. That simple fact determines which tools are active for landlords, buyers and agents on the Costa del Sol.

Quick headline for busy owners and buyers

What applies in Andalucia in 2026:

• Royal Decree-ley 8/2026 (March 2026) caps annual rent increases at 2% nationally and gives tenants a mandatory two-year extension option.
• The IRAV reference index (in force since January 2025) governs annual updates of residential rents instead of the CPI.
• Landlords must pay estate agency fees on residential lets - measure introduced by Law 12/2023.
• Standard LAU minimum contract terms remain 5 years, or 7 years if the landlord is a company.
• Town halls anywhere in Spain can apply an IBI surcharge of up to 150% on homes left vacant long-term - this is a municipal decision.
• Tourist rentals in Andalucia are governed by Decreto 31/2024 plus the national NRU registration regime.

What does NOT operate in Andalucia right now?

Because Andalucia has declared NO stressed zones, the stricter tools that Law 12/2023 enables for such zones do not currently apply here. Specifically:

• Stressed-zone rent caps set under Law 12/2023 do not operate in Andalucia.
• The lowered "gran tenedor" threshold of 5 properties does not operate in Andalucia - the higher threshold of 10 or more properties applies outside stressed zones.
• The enhanced 90% tax deduction for landlords who cut rent by 5% applies only inside stressed zones and therefore does not operate in Andalucia.

How the national rent rules work in Andalucia - practical reading

Two national changes are particularly important for Costa del Sol owners and buyers.

First, the IRAV index has governed annual rent updates since January 2025. Use the IRAV reference index when a tenancy specifies index-linked updates rather than CPI.

Second, Royal Decree-ley 8/2026 (March 2026) introduced a national cap on annual rent increases of 2% and added a tenant option for a mandatory two-year extension. Both measures apply in Andalucia.

Operationally: when you calculate a permitted annual increase, apply the IRAV as the reference index. Then remember that RDL 8/2026 caps annual increases at 2% nationally. If the IRAV would produce an increase above 2%, the RDL cap is the practical limit that you must observe in Andalucia.

For more detail on how RDL 8/2026 works and modelling examples, see our dedicated guide our RDL 8/2026 rent-cap guide.

Lease lengths and notice - what landlords need to check now

Minimum contract lengths remain governed by the LAU. The standard minimum is 5 years, or 7 years where the landlord is a company. That remains the baseline duration for most residential lets in Andalucia.

RDL 8/2026 also gives tenants a mandatory two-year extension option. That affects how you approach renewal discussions and exit planning. Update your timelines and cashflow plans accordingly.

Estate agency fees - who pays what

Law 12/2023 made estate agency fees payable by landlords on residential lettings. If you list a rental through an agent on the Costa del Sol, budget for agency fees in your operating costs. Make sure contracts with agents and with tenants make the arrangement clear.

Vacant homes and IBI surcharges - check your municipality

Town halls anywhere in Spain can adopt an IBI surcharge of up to 150% on homes left vacant long-term. This is a municipal decision, so whether it affects a specific property on the Costa del Sol depends on the local town hall.

Action point - check the municipal website or speak with the town hall where the property sits to confirm whether a vacancy surcharge applies to your property. If it does, adjust holding-cost calculations and sale pricing accordingly.

Tourist rentals in Andalucia - the rules you must follow

If you operate a tourist rental on the Costa del Sol, two regimes apply:

• Decreto 31/2024 governs tourist rentals in Andalucia.
• The national NRU registration regime also applies and requires registration of tourist properties at the national level.

Make sure you meet both regional and national registration and operating requirements before marketing a tourist let. Failure to register can lead to administrative sanctions from regional authorities.

Comparison table - what applies in Andalucia and what would apply only in stressed zones

Measure	Applies in Andalucia	Notes
IRAV reference index for annual rent updates	Yes	In force since January 2025 - use IRAV for index-linked contracts
RDL 8/2026 - 2% annual cap and two-year tenant extension	Yes	Royal Decree-ley 8/2026 (March 2026) applies nationwide
Law 12/2023 stressed-zone rent caps	No	Only applies inside stressed market zones declared under Law 12/2023; Andalucia has declared none
Lowered "gran tenedor" threshold (5 properties)	No	Outside stressed zones the threshold remains 10+ properties
90% tax deduction for landlords who cut rent by 5%	No	Applies only inside stressed zones

Practical checklist for landlords on the Costa del Sol

• Review tenancy agreements - update rent review clauses to reference IRAV and to reflect the RDL 8/2026 2% cap where appropriate.
• Plan for the two-year tenant extension option under RDL 8/2026 when forecasting cashflows and sale timings.
• Budget estate agency fees into lettings costs, and confirm fee responsibility in written agreements.
• Check your local town hall for any IBI vacancy surcharge - municipal decisions vary.
• If you run tourist rentals, ensure compliance with Decreto 31/2024 and the national NRU registration regime.
• If you own 10 or more lettable dwellings, review the gran tenedor rules that apply outside stressed zones. If your portfolio grows, monitor regional declarations in case stressed zones are later declared.
• Keep documentary evidence of any rent negotiations or reductions - the 90% tax deduction for a 5% cut does not apply in Andalucia unless a stressed zone is declared.

Advice for buyers and investors

If you are buying to let on the Costa del Sol, model your returns on the rules that actually operate in Andalucia. Do not assume stressed-zone measures are active. Factor in the IRAV index for annual increases, the national 2% cap under RDL 8/2026, estate agency fees and potential municipal vacancy surcharges.

Check the existing lease terms at purchase. A lease tied to IRAV is normal now. A tenant with the two-year extension option should be treated as having longer potential occupancy than previous rules might have implied.

What to watch for - future risks and triggers

The critical trigger that would change the picture for Andalucia is a regional declaration of stressed market zones under Law 12/2023. If Andalucia declares one or more stressed zones in the future, the stricter tools from Law 12/2023 - including stressed-zone rent caps, the lowered 5-property gran tenedor threshold and the 90% tax deduction for a 5% rent cut - would then start to operate in the declared areas.

Continue to monitor official regional bulletins and PropertyList updates. If a stressed zone is declared, the legal landscape for affected properties will change materially.

When to get professional help

For drafting or updating tenancy contracts, interpreting IRAV updates and ensuring compliance with Decreto 31/2024 and the NRU registration regime, use a lawyer or specialist agent who knows Andalucia and the Costa del Sol market.

If you are unsure whether a specific municipal rule applies to your property - for example a local IBI surcharge - ask the town hall or a local gestor to confirm the position in writing.

Frequently asked questions

1. Does the 2% cap under RDL 8/2026 mean I can never increase rent more than 2% in Andalucia?

RDL 8/2026 (March 2026) sets a national cap of 2% on annual rent increases. Use the IRAV index for annual updates and apply the 2% cap where it limits that increase.

2. Are stressed-zone measures from Law 12/2023 active in Andalucia?

No. Andalucia has declared NO stressed zones. Therefore the stressed-zone rent caps, the lowered 5-property gran tenedor threshold and the 90% tax deduction for a 5% rent cut currently do not operate in Andalucia.

3. Who pays estate agency fees for residential lets in Andalucia?

Under Law 12/2023 landlords must pay estate agency fees on residential lets. Make sure this is reflected in your budgeting and agency agreements.

4. Do municipal vacancy surcharges apply everywhere on the Costa del Sol?

Town halls can apply an IBI surcharge of up to 150% on homes left vacant long-term, but this is a municipal decision. Check the local town hall to confirm whether the surcharge applies to a specific property.

5. What rules govern tourist rentals in Andalucia?

Tourist rentals are governed by Decreto 31/2024 for Andalucia and the national NRU registration regime. You must comply with both regional and national registration requirements.

For up-to-date guidance, always confirm the current figures and check the official texts referenced above: Law 12/2023, the IRAV index (since January 2025), Royal Decree-ley 8/2026 (March 2026), Decreto 31/2024, and any municipal regulations where your property is located.

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