Rule changes that matter to non-resident owners
Spanish, regional and town rules change often. This list records the changes reflected in the 2026–27 editions, newest first. Sign up on the Balearic or Costa Blanca page to hear when something new changes.
October 2026 · Spain
Congress rejects September 2026 housing decree
The decree would have raised notional income tax for many homes from 2027, added 10% VAT to short holiday lets from December 2026 and tightened seasonal lets. Congress rejected it in October 2026.
September 2026 · EU
EU Affordable Housing Act proposed
The proposal, not yet law, would allow limits on second-home purchases only in areas of proven housing stress, under strict conditions and without discriminating between EU nationals.
August 2026 · Costa Blanca
Dénia approves zone-by-zone limits on holiday lets
Dénia's final ordinance splits its town centre into zones, with a quota of up to 25% for new lets near the seafront and 1% in residential districts.
July 2026 · Costa Blanca
Valencian wealth tax allowance raised to €2 million
A July 2026 law raises the allowance to €2,000,000 from the 2026 tax year. Official summaries describe it as a measure for residents; whether non-residents can use it is not settled.
1 June 2026 · Costa Blanca
Valencian transfer tax cut to 9%, stamp duty to 1.4%
Transfer tax on resale homes up to €1,000,000 fell from 10% to 9%; stamp duty on new builds fell from 1.5% to 1.4%. Above €1,000,000 the rate is 11% on the whole value.
1 June 2026 · Costa Blanca
New Valencian inheritance relief for brothers, sisters, nephews
Blood relatives in group III get a 25% reduction for deaths from 1 June 2026, rising to 50% for deaths from 1 June 2027. In-laws get none.
June 2026 · Spain
Rental income declared once a year, in April
Under Order HAC/623/2026, rental income is declared between 1 and 20 April of the following year. Notional income is declared from 1 April to 31 December, starting with 2026 income.
May 2026 · Spain
Supreme Court strikes down national NRUA registration number
The NRUA, required for short-term lets from July 2025, was struck down because the state lacked the power to set it up. The regional registration number is the one platforms check.
April 2026 · EU
Entry/Exit System enforces the 90-day rule
After a roll-out that began in October 2025, the EES records non-EU travellers' face and fingerprints and logs every entry and exit, enforcing the 90-days-in-180 Schengen rule.
25 July 2025 · Balearic Islands
Balearic inheritance reliefs extended to heirs abroad
Law 6/2025 removed the residence condition: for deaths from 25 July 2025, the 100% relief and the 60% and 35% reliefs apply to heirs living abroad. Gifts to children also carry a 100% deduction since July 2025.
3 April 2025 · Spain
Golden visa closed to new applications
Spain abolished residence for investors buying €500,000 or more of property for new applications from 3 April 2025. Permits granted earlier can still be renewed.
3 April 2025 · Costa Blanca
Holiday lets in flats need owners' approval
Since 3 April 2025, a new tourist let in a building under shared ownership needs prior approval from three-fifths of the owners. Communities can also vote to forbid it.
April 2025 · Balearic Islands
No new tourist licences for flats
Since April 2025 no new tourist licences are granted for flats in apartment buildings anywhere in the islands, and fines for unlicensed letting can reach €500,000.
March 2025 · Balearic Islands
Rural legalisation windows open on Mallorca and Menorca
Mallorca approved the one-off legalisation window in February 2025 and Menorca in March 2025. Each runs three years, closing in February 2028 and March 2028 respectively.
January 2025 · Costa Blanca
Alicante city suspends new holiday lets
Alicante city stopped accepting new holiday lets in January 2025. The suspension runs until early 2027 while the city prepares a limit on tourist places per district.
January 2025 · Spain
Government proposes tax of up to 100% on non-EU buyers
The proposed tax on homes bought by non-residents from outside the EU has not been debated in Congress, lacks a majority there and is not law. It would not apply to new homes.
14 December 2024 · Balearic Islands
Eight-year limit restored on ordinary rural land
A reform of the Balearic planning law (LUIB) set an eight-year limit for action against unlicensed work on ordinary rural land. On protected rural land there is still no time limit.
August 2024 · Costa Blanca
Valencian decree-law tightens holiday letting rules
Holiday lets need a favourable town hall report, registration lasts five years and must be renewed, and only stays of ten days or less count. Older registrations must be renewed by August 2029.
November 2023 · Costa Blanca
Valencian 99% inheritance reduction and tourist tax repeal
A November 2023 law gave close family a 99% inheritance tax reduction for deaths from 28 May 2023. The regional tourist tax approved in 2022 was repealed in November 2023.
July 2023 · Balearic Islands
Balearic 100% inheritance relief for close family
Since July 2023, children, spouses and parents who inherit are entitled to a 100% relief on Balearic inheritance tax.
Last reviewed October 2026. General information, not legal or tax advice: check the current position with an independent Spanish lawyer before you act.