The year 2025 arrives with important fiscal changes in the rental sector. Whether you are a homeowner or you are looking for rental housing, you should be aware of the new measures that seek to promote access to housing and reward stable and affordable rentals.
Below, we explain the key points you should be aware of:
✅ New tax incentives for landlords
The Government has updated the tax benefits for those renting permanent housing, with special attention to contracts that comply with the reference prices established in stressed areas. Among the new features, the following stand out:
- Reduction of up to 90% in personal income tax for landlords who lower the rental price with respect to the previous contract and sign with new tenants.
- Reduction of 70% if it is rented for the first time to young people between 18 and 35 years.
- Reduction of 60% for homes that have been renovated in the two years prior to the rental.
- 50% reduction as a general basis, applicable in other cases that comply with current regulations.
These reductions apply only when the rent is correctly declared and it is the tenant’s habitual residence.
🏘 Advantages for tenants
For tenants there is also good news. The 2025 tax plan provides for:
- Greater price control in stressed areas, which will help contain abusive rises.Specific rental subsidies for young people, single-parent families and people with low incomes, managed by the autonomous communities.Regional deductions in some regions for renting a primary residence, especially for those under 35 years of age.
In addition, the obligation to register contracts in the reference index is reinforced so that tenants can claim if conditions are breached.
📊 Objective: to encourage fairer and more accessible renting.
These measures seek to balance the rental market, supporting both landlords committed to affordable renting and those seeking decent housing without price being an obstacle.
In a nutshell…
- Landlords: can benefit from significant tax breaks if they adjust rents to fair prices and promote stability.
- Tenants: will have greater protection, subsidies and access to more reasonable rents.
- Compliance and transparency will be key to enjoy the benefits.
Are you a homeowner or are you thinking of renting? Are you looking for housing this year? Whatever your case, 2025 marks a new direction in the rental market. Be well informed, declare correctly and take
