Ben: Good morning and welcome to your short term rental bulletin on the 5th of October. So you may have noticed in the news this morning, but a snap election has been held in Spain. It's not all about shortlets, I'll be honest with you guys, but it is definitely worth having a look in it because there was a lot of shortlet law that was about to be passed through. So. Obviously we know that the election has been called and the decree that was going to put a 10 % VAT on furnished outlets from the 1st of September went down just three days before it. So last week on the Friday the 2nd of October the lower house threw out both housing decrees and two resolutions in the state is on the same day. One for each decree under Article 86.2 of the Constitution. This morning the Prime Minister has said that he is dissolving Parliament and is going to carry This morning the Prime Minister said he is dissolving parliament and is going to the country on the 29th of November. So treat that date as reported. The decree is not in today's Gazette and the electoral law puts polling on the 54th day after the call. So 29th of November needs publication tomorrow. The million euro fine in that decree was never yours. Article 38 makes the platforms responsible parties and the breach is platform failing to transmit your data. Your registration number sits in a 2024 royal decree that built the single rentals registry and nobody has touched that. So what you did lose was the VAT charge. It never took effect. A furnish let was already outside the exemption. So if you contract to supply hotel type services, so the new trigger would have caught every let of 30 nights or fewer to one tenant as well, unless you live in that property. the other thing is do not assume that an election parks any of this. On the dissolution, the Congress hands its decree law powers to a standard deposition. and it has used them before. for example, Wednesday the 3rd of April 2019, 29 days into a dissolution, that body convolated a royal decree 7 slash 2019 on housing and rental by 33 votes to 31. A housing decree carried by two votes with no parliament sitting and the government keeps its full decree law power until polling day. And that is because it only goes into caretaker mode. once that election has actually been held. So an election does not pause the decree law of power, it only changes who actually votes on it. So pull any first of December price change today and leave your registration number alone. Then read tomorrow's GIZ app because the 29th of November date only holds if a decree is in it. So thank you for watching and I'll see you tomorrow.
ACERCA DE ESTE EPISODIO
Spain has called a general election, and the short-let VAT charge went down 3 days before it.
On Friday 2 October the lower house threw out both of the government's housing decrees. Two separate resolutions in the state gazette of the same day, 1 per decree, under article 86.2 of the constitution. This morning the Prime Minister said he is dissolving parliament and going to the country on 29 November. Treat the date as reported: the dissolution decree is not in today's gazette, and electoral law puts polling on the 54th day after the call, so 29 November requires publication tomorrow, Tuesday 6 October.
The 1 million euro fine in royal decree-law 26/2026 was never aimed at operators. Article 38 makes the short-term rental platforms the responsible parties, and the very serious breach is a platform failing to transmit data to the single rentals window. Your own registration number comes from Royal Decree 1312/2024, which built that registry, and it is untouched. Spain lost its fine on Airbnb and Booking. You did not lose an obligation.
What did go is the VAT charge, and it never took effect. A furnished let was already outside the exemption if the landlord contracts to supply hotel-type services. The decree would have added a second trigger catching every let of 30 nights or fewer to 1 tenant, unless the landlord lives in the property. The whole amendment was headed with effect from 1 December 2026.
An election does not park a decree-law. On dissolution the Congress hands its decree-law powers to a standing deputation under article 78 of the constitution, and that body can hold the confirmation vote itself. It has done it. On Wednesday 3 April 2019, 29 days into a dissolution, the standing deputation confirmed royal decree-law 7/2019 on housing and rental by 33 votes to 31 with 1 abstention, and in the same sitting refused to send it on as a bill. A housing measure, carried by 2 votes, with no parliament sitting.
The government also keeps its full decree-law power until polling day, because under article 21 of the government act it only becomes a caretaker government once the election has been held.
The honest limit: whether a decree-law could lawfully reach VAT has never been tested. The Constitutional Court has struck down decree-laws touching income tax and corporation tax as structural pillars, and upheld one changing a local property tax. On VAT there is no ruling, and the VAT act has been amended by decree-law more than 20 times without challenge.
An election does not pause the decree-law power. It only changes who votes on it.
Are you repricing December, or waiting for tomorrow's gazette?
Inglés
Estados Unidos
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