{"id":132885,"date":"2026-10-15T16:43:13","date_gmt":"2026-10-15T14:43:13","guid":{"rendered":"https:\/\/www.escura.com\/?p=132885"},"modified":"2026-10-26T17:22:12","modified_gmt":"2026-10-26T16:22:12","slug":"medidas-fiscales-sobre-vivienda-del-real-decreto-ley-29-2026","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/medidas-fiscales-sobre-vivienda-del-real-decreto-ley-29-2026\/","title":{"rendered":"Medidas fiscales sobre vivienda del Real Decreto-ley 29\/2026"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:rgba(0,0,0,0.64);--awb-background-image:linear-gradient(180deg, rgba(58,58,58,0.75) 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fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h1 style=\"color: white;\">Medidas fiscales sobre vivienda del Real Decreto-ley 29\/2026<\/h1>\n<h2 style=\"color: white; font-size: 25px;\">qu\u00e9 cambia y a qui\u00e9n afecta<\/h2>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-sharing-box fusion-sharing-box-1 boxed-icons has-taglines layout-stacked layout-medium-stacked layout-small-stacked\" style=\"background-color:rgba(255,255,255,0);padding:0;border-color:#cccccc;--awb-separator-border-color:#cccccc;--awb-separator-border-sizes:0px;--awb-alignment:flex-start;--awb-layout:column;--awb-alignment-small:space-between;--awb-stacked-align-small:center;\" data-title=\"Medidas fiscales sobre vivienda del Real Decreto-ley 29\/2026\" data-description=\"Medidas fiscales sobre vivienda del Real Decreto-ley 29\/2026\r\nqu\u00e9 cambia y a qui\u00e9n afecta  \r\nSuscr\u00edbete a la Newsletter   \r\nConsultar pdf \r\nC\u00f3mo afecta el Real Decreto-ley 29\/2026 a la fiscalidad de propietarios e\" data-link=\"https:\/\/www.escura.com\/es\/medidas-fiscales-sobre-vivienda-del-real-decreto-ley-29-2026\/\"><div class=\"fusion-social-networks sharingbox-shortcode-icon-wrapper sharingbox-shortcode-icon-wrapper-1 boxed-icons\"><span><a href=\"https:\/\/x.com\/intent\/post?text=Medidas%20fiscales%20sobre%20vivienda%20del%20Real%20Decreto-ley%2029%2F2026&amp;url=https%3A%2F%2Fwww.escura.com%2Fes%2Fmedidas-fiscales-sobre-vivienda-del-real-decreto-ley-29-2026%2F\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"X\" aria-label=\"X\" data-placement=\"left\" data-toggle=\"tooltip\" data-title=\"X\"><i class=\"fusion-social-network-icon fusion-tooltip fusion-twitter awb-icon-twitter\" 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data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><h3><strong><span style=\"color: #000080;\">Suscr\u00edbete a la Newsletter<\/span><\/strong><\/h3>\n<\/div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f12629-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"12629\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/es\/wp-json\/wp\/v2\/posts\/132885#wpcf7-f12629-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"12629\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.7\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" 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fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:8%;--awb-margin-top-large:0px;--awb-spacing-right-large:24%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:24%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_3_5 3_5 fusion-flex-column\" style=\"--awb-padding-top:5%;--awb-padding-bottom:5%;--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.2%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/119-medidas-fiscales-sobre-vivienda-del-Real-Decreto-ley-292026.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-4\"><h2 style=\"font-size: 25px;\"><strong>C\u00f3mo afecta el Real Decreto-ley 29\/2026 a la fiscalidad de propietarios e inquilinos<\/strong><\/h2>\n<p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2026-20823\">El BOE de 7 de octubre de 2026 public\u00f3 el Real Decreto-ley 29\/2026, de 6 de octubre<\/a>, por el que se adoptan medidas urgentes para la protecci\u00f3n de la funci\u00f3n social de la vivienda y la ampliaci\u00f3n de la oferta de vivienda asequible. La norma recupera, con ajustes, el paquete fiscal del RD-ley 26\/2026, que fue derogado el 2 de octubre al no ser convalidado por el Congreso.<\/p>\n<p>Entra en vigor con car\u00e1cter general el 8 de octubre de 2026, aunque varias medidas tienen fechas de efectos propias. A continuaci\u00f3n resumimos las novedades fiscales m\u00e1s relevantes.<\/p>\n<blockquote>\n<p><strong>Aviso importante sobre su vigencia.<\/strong> Con las Cortes disueltas por la convocatoria de elecciones del 29 de noviembre, la convalidaci\u00f3n corresponde a la Diputaci\u00f3n Permanente del Congreso, que dispone de 30 d\u00edas desde su promulgaci\u00f3n. Si no se convalida, la norma quedar\u00e1 derogada hacia el futuro, aunque se mantendr\u00e1n los efectos producidos durante su vigencia. Recomendamos no tomar decisiones con efectos a largo plazo basadas \u00fanicamente en esta norma hasta confirmar su convalidaci\u00f3n.<\/p>\n<\/blockquote>\n<h3><strong>Calendario: desde cu\u00e1ndo se aplica cada medida<\/strong><\/h3>\n<table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr style=\"background-color: #d5e9ff; color: #003a7a;\">\n<th align=\"left\">Fecha<\/th>\n<th align=\"left\">Medida<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1 de enero de 2026<\/td>\n<td>Imputaci\u00f3n de rentas inmobiliarias del 1,1 % extendida al ejercicio 2026<\/td>\n<\/tr>\n<tr>\n<td>8 de octubre de 2026<\/td>\n<td>Nuevas reducciones por alquiler en IRPF, deducci\u00f3n por alquiler de vivienda habitual, exenci\u00f3n por venta a entidades p\u00fablicas, recargos en IBI<\/td>\n<\/tr>\n<tr>\n<td>1 de diciembre de 2026<\/td>\n<td>IVA del 10 % en alquileres tur\u00edsticos de hasta 30 noches; nuevos coeficientes de plusval\u00eda municipal<\/td>\n<\/tr>\n<tr>\n<td>1 de enero de 2027<\/td>\n<td>Nueva escala progresiva de imputaci\u00f3n de rentas inmobiliarias (1,1 % a 3 %)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><\/h2>\n<h2><strong>Novedades en el IRPF<\/strong><\/h2>\n<h3><strong>1. IRPF: reducci\u00f3n por arrendamiento de vivienda<\/strong><\/h3>\n<p>Con efectos desde el 8 de octubre de 2026 se reforma la reducci\u00f3n sobre el rendimiento neto positivo del alquiler de vivienda. Los porcentajes dependen de si el arrendador es o no gran tenedor y de c\u00f3mo evoluciona la renta:<\/p>\n<table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr style=\"background-color: #d5e9ff; color: #003a7a;\">\n<th align=\"left\">Situaci\u00f3n<\/th>\n<th align=\"left\">Reducci\u00f3n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Nuevo contrato con rebaja de la renta inicial superior al 5 % (arrendador no gran tenedor)<\/td>\n<td>100 %, 95 %, 90 %, 85 % o 70 %, seg\u00fan continuidad del inquilino, importe de la renta, zona tensionada y edad del arrendatario<\/td>\n<\/tr>\n<tr>\n<td>Nuevo contrato sin subida respecto al anterior<\/td>\n<td>50 %<\/td>\n<\/tr>\n<tr>\n<td>Nuevo contrato con subida de renta<\/td>\n<td>40 %, 30 %, 25 %, 20 % o 15 %, seg\u00fan el porcentaje de aumento<\/td>\n<\/tr>\n<tr>\n<td>Vivienda alquilada por primera vez (no gran tenedor)<\/td>\n<td>100 %, 95 %, 90 %, 85 % o 50 %<\/td>\n<\/tr>\n<tr>\n<td>Alquiler social o programas p\u00fablicos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Qu\u00e9 conviene revisar:<\/strong> propietarios con contratos que venzan o se renueven pr\u00f3ximamente deben valorar el efecto fiscal de la renta pactada, ya que una rebaja superior al 5 % puede elevar sustancialmente la reducci\u00f3n aplicable.<\/p>\n<h3><strong>2. IRPF: deducci\u00f3n por alquiler de vivienda habitual<\/strong><\/h3>\n<p>Se incorpora una deducci\u00f3n para inquilinos con base imponible inferior a <strong>33.007,20 \u20ac<\/strong>:<\/p>\n<ul>\n<li>10 % de las cantidades pagadas por el alquiler.<\/li>\n<li>Base m\u00e1xima de <strong>630 \u20ac<\/strong> si la base imponible no supera 23.007,20 \u20ac, reduci\u00e9ndose progresivamente hasta el l\u00edmite de 33.007,20 \u20ac.<\/li>\n<\/ul>\n<p>Recomendamos a los inquilinos conservar contrato y justificantes de pago (preferiblemente por transferencia).<\/p>\n<h3><strong><span lang=\"EN-US\">3. Otras novedades en IRPF<\/span><\/strong><\/h3>\n<ul>\n<li><strong>Imputaci\u00f3n de rentas inmobiliarias 2026:<\/strong> se mantiene el 1,1 % en municipios con valores catastrales revisados con efectos desde el 1 de enero de 2012.<\/li>\n<li><strong>Nueva escala desde 2027:<\/strong> la imputaci\u00f3n pasa a ser progresiva sobre la suma de valores catastrales, con tipos del 1,1 %, 1,5 %, 2 % y 3 %. Afecta especialmente a titulares de varios inmuebles no alquilados. Tambi\u00e9n se ajusta el rendimiento m\u00ednimo cuando el inmueble se cede o alquila al c\u00f3nyuge o parientes hasta tercer grado.<\/li>\n<li><strong>Exenci\u00f3n por venta a entidades p\u00fablicas de vivienda social:<\/strong> ganancia exenta si la venta se realiza entre el 8 de octubre de 2026 y el 31 de diciembre de 2027, el valor de transmisi\u00f3n es inferior a 800.000 \u20ac y la vivienda ha estado desocupada sin causa justificada los dos a\u00f1os anteriores. Exenci\u00f3n total hasta 200.000 \u20ac y decreciente hasta 800.000 \u20ac.<\/li>\n<li><strong>Ayudas p\u00fablicas exentas:<\/strong> se ampl\u00eda la lista a determinadas ayudas para rehabilitaci\u00f3n residencial, vivienda social, accesibilidad y renovaci\u00f3n urbana y rural.<\/li>\n<li><strong>Vivienda habitual de mayores y dependientes:<\/strong> los mayores de 65 a\u00f1os o personas con dependencia severa o gran dependencia que se trasladen a un centro especializado o al domicilio de un familiar hasta tercer grado conservan la consideraci\u00f3n de vivienda habitual a efectos de determinadas exenciones.<\/li>\n<\/ul>\n<h3><strong>4. Cuenta de Ahorro e Inversi\u00f3n Financia Europa<\/strong><\/h3>\n<p>Se regula este nuevo producto con un r\u00e9gimen de diferimiento: las ganancias y p\u00e9rdidas no tributan hasta que se dispone de los fondos. Para aportaciones mantenidas m\u00e1s de cinco a\u00f1os, queda exento el 100 % de la ganancia hasta 10.000 \u20ac por contribuyente y el 20 % del exceso. Las aportaciones pendientes de recuperaci\u00f3n no pueden superar 150.000 \u20ac. Su comercializaci\u00f3n queda pendiente de la orden ministerial que regule las obligaciones de informaci\u00f3n.<\/p>\n<h3><strong>5. IVA: alquiler tur\u00edstico, reformas y vivienda protegida<\/strong><\/h3>\n<ul>\n<li><strong>Alquiler tur\u00edstico y de corta estancia (desde el 1 de diciembre de 2026):<\/strong> dejan de estar exentos los arrendamientos de viviendas o apartamentos amueblados de hasta 30 noches por arrendatario, salvo en la vivienda habitual del arrendador. Tributar\u00e1n al <strong>10 %<\/strong>. Los propietarios afectados deber\u00e1n darse de alta en el IVA, repercutir el impuesto y presentar las autoliquidaciones correspondientes.<\/li>\n<li><strong>Reformas de viviendas en alquiler habitual:<\/strong> se aplica el tipo reducido a obras de renovaci\u00f3n y reparaci\u00f3n, con independencia de qui\u00e9n sea el arrendador, si se cumplen los requisitos.<\/li>\n<li><strong>Vivienda protegida:<\/strong> tipo superreducido (4 %) en la entrega por promotores de viviendas protegidas con calificaci\u00f3n permanente o indefinida.<\/li>\n<\/ul>\n<h3><strong>6. Impuesto sobre Bienes Inmuebles (IBI): recargos en viviendas vac\u00edas y pisos tur\u00edsticos<\/strong><\/h3>\n<p>Para per\u00edodos impositivos iniciados desde el 8 de octubre de 2026, los ayuntamientos podr\u00e1n aprobar:<\/p>\n<ul>\n<li>Recargos sobre <strong>viviendas desocupadas permanentemente<\/strong>, con condiciones distintas seg\u00fan el municipio est\u00e9 o no en zona tensionada.<\/li>\n<li>En zonas tensionadas, recargos sobre inmuebles destinados a <strong>alojamiento tur\u00edstico<\/strong>: hasta el 50 % de la cuota l\u00edquida, 100 % para titulares de dos o m\u00e1s y 150 % para titulares de cuatro o m\u00e1s.<\/li>\n<\/ul>\n<p>La aplicaci\u00f3n efectiva depender\u00e1 de que cada ayuntamiento lo regule en su ordenanza fiscal.<\/p>\n<h3><strong>7. SOCIMI: gravamen especial del 25 %<\/strong><\/h3>\n<p>Se crea un gravamen especial del <strong>25 %<\/strong> sobre los beneficios no distribuidos procedentes de determinadas actividades de arrendamiento residencial. Se reduce al 50 % si el alquiler asequible supera el porcentaje exigido del parque residencial, y se elimina si adem\u00e1s el beneficio se reinvierte en tres a\u00f1os en vivienda asequible. Transitoriamente, el porcentaje exigido ser\u00e1 superior al 60 % para per\u00edodos iniciados en 2026 y superior al 70 % para los iniciados en 2027.<\/p>\n<h3><strong>8. Plusval\u00eda municipal (IIVTNU)<\/strong><\/h3>\n<p>Desde el 1 de diciembre de 2026 se actualizan los coeficientes m\u00e1ximos aplicables sobre el valor del terreno seg\u00fan el per\u00edodo de generaci\u00f3n. Conviene revisar el impacto en transmisiones de inmuebles urbanos previstas para final de a\u00f1o.<\/p>\n<h2><strong>Qu\u00e9 deben revisar propietarios e inquilinos<\/strong><\/h2>\n<ol>\n<li><strong>Propietarios arrendadores:<\/strong> revisen contratos pr\u00f3ximos a vencer para optimizar la reducci\u00f3n en IRPF.<\/li>\n<li><strong>Alquiler tur\u00edstico:<\/strong> prep\u00e1rense para la tributaci\u00f3n por IVA a partir del 1 de diciembre (alta censal, facturaci\u00f3n y declaraciones).<\/li>\n<li><strong>Titulares de varios inmuebles vac\u00edos:<\/strong> valoren el efecto de la nueva imputaci\u00f3n progresiva desde 2027 y los posibles recargos de IBI.<\/li>\n<li><strong>Ventas de inmuebles urbanos:<\/strong> analicen si conviene adelantar la operaci\u00f3n antes del 1 de diciembre por el cambio en la plusval\u00eda.<\/li>\n<li><strong>Inquilinos:<\/strong> comprueben si pueden aplicar la nueva deducci\u00f3n estatal por alquiler.<\/li>\n<\/ol>\n<p>Todas estas medidas est\u00e1n condicionadas a la convalidaci\u00f3n del Real Decreto-ley. Les mantendremos informados de su tramitaci\u00f3n.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-5\"><p><strong>Escrito por Fernando Escura<\/strong><\/p>\n<\/div><div class=\"fusion-text fusion-text-6\"><p>\u00a9 La presente informaci\u00f3n es propiedad de <a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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Fiscal<\/a><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":112800,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[295,578],"class_list":["post-132885","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-contable","tag-alquiler","tag-fiscalidad"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Factura electr\u00f3nica obligatoria entre empresas<\/title>\n<meta name=\"description\" content=\"Resumen de las medidas fiscales sobre vivienda que introduce el Real Decreto-ley 29\/2026: qu\u00e9 cambia, a qui\u00e9n afecta y desde cu\u00e1ndo.\" \/>\n<meta name=\"robots\" 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