Category: Legal advice

It is common for a estate agency to be involved in property sales. However, one issue is becoming increasingly controversial: can the same agent charge fees to both the seller and the buyer for a single transaction?

In Catalonia, the answer is not an automatic ‘yes’. Double commission is subject to one essential condition: it must have been expressly agreed. Furthermore, when the buyer is acting as a consumer, the agency must comply with strict duties of disclosure and transparency.

The general rule: fees cannot be charged to both parties without an express agreement

Article 55.6.i of Law 18/2007 of 28 December on the Right to Housing in Catalonia stipulates that the agent’s remuneration must consist of a percentage of the price or a fixed sum. It then sets out a particularly important rule: the agent may not receive remuneration from both parties involved in the transaction for the same deal, unless there is an express agreement to that effect.

Therefore, double commission is not strictly prohibited, but nor can it be presumed. The estate agent must be able to demonstrate that the buyer and seller were aware that the agent would be paid by both parties and that they expressly accepted this arrangement.

There is a clear justification for this requirement: an agent acting on behalf of both parties may face a conflict of interest. The seller normally seeks to obtain the best possible price, whilst the buyer aims to purchase the property on the most favourable terms. For this reason, the agent’s dual representation and the associated costs must be communicated with complete clarity.

The seller’s letter of instruction is mandatory

Before advertising or marketing a property on behalf of the owner, the agency must sign an agency agreement with the owner.

Under the Catalan Law on the Right to Housing, this document must include, amongst other details:

• The identity of the agent and their registration number in the relevant register.
• The identity of the owner.
• A description of the transaction entrusted to the agency.
• The identification of the property and its legal status.
• The asking price.
• The duration of the mandate.
• The powers granted to the agency.
• The agent’s remuneration and the method of payment.

The law expressly prohibits offering or advertising third-party properties without first having signed this mandate. The absence of such a mandate is not merely a procedural irregularity: it may constitute a serious administrative offence.

Furthermore, if the agency claims fees from the seller, the agency agreement is the primary means of proving who engaged its services, how much it was due to be paid and when the commission became payable.

Does the seller’s letter of engagement also bind the buyer?

No. An agency agreement signed exclusively between the owner and the agency does not, in itself, make the buyer liable for a commission.

The contract is binding only on the parties who enter into it. Therefore, even if the agency’s letter of engagement states that the agency also intends to charge the buyer, it will be necessary to prove that the buyer:

1. Was informed of this before becoming bound by the transaction.
2. Was aware of the amount of the fees or the method used to calculate them.
3. Agreed to contract a paid service.
4. Explicitly agreed that the agency would receive fees from both parties.

It is not sufficient for the buyer to have responded to an advert, visited the property or made an offer. These actions may form part of the marketing service that the agency is already providing to the seller.

Nor can the cost of the service contracted by the owner be unilaterally passed on to the buyer. In order to charge the buyer, there must be a separate and distinct contractual relationship, even if this can be documented alongside the acceptance of dual agency.

Is a visit report sufficient?

The answer depends on its content.

A visit form normally confirms that the buyer became aware of the property through the agency and that they carried out a viewing on a specific date. However, it does not necessarily amount to a professional mandate or the acceptance of a commission.

In order to justify charging the buyer, it should state clearly and comprehensibly:

• That the buyer is contracting a brokerage or advisory service.
• What specific services the agency will provide.
• The total amount of the fees, or the percentage and basis of calculation.
• The applicable taxes.
• The point at which the commission is payable.
• That the agency also receives fees from the seller.

A clause included in small print, which is ambiguous or presented as a mere formality, may be challenged on the grounds of a lack of transparency. Signing a visit form does not imply that the consumer understood and accepted a financial obligation that was not clearly highlighted.

Similarly, a clause included for the first time in the booking or the deposit agreement may prove problematic if the buyer did not receive that information before making a financial commitment.

The buyer’s rights as a consumer

When a person buys a property for private use and is acting outside the scope of any business or professional activity, they are normally considered a consumer.

In such cases, the Catalan Consumer Code and the national General Law for the Protection of Consumers and Users apply

These regulations require the estate agent to provide, before the consumer is bound by the contract, clear, comprehensible and sufficient information on the legal and financial terms of the service. Among other requirements:

• The full price, including taxes and ancillary charges, must be disclosed.
• If the price cannot be calculated directly, a prior quotation must be provided, unless the consumer expressly waives this right in accordance with the terms laid down by law.
• Any additional charges must be disclosed and accepted.
• Any additional payment requires the consumer’s express consent.
• The invoice must not include services or amounts that were not previously agreed.

Therefore, the agency should not disclose the commission to the buyer once the booking has been finalised, when the deposit is paid, at the notary’s office or after the transaction has been completed. Financial information must be provided well in advance so that the consumer can make an informed decision.

What happens if there is no order form?

It is important to distinguish between two aspects.

Administrative consequences

If the agency has advertised or marketed the property on behalf of the owner without a letter of instruction, it is in breach of the Catalan Law on the Right to Housing. This conduct may be the subject of a complaint to the relevant housing or consumer protection authorities.

Consequences regarding the collection of fees

In civil law, the absence of a written document does not always automatically rule out the existence of a verbal mandate or a contractual relationship inferable from conclusive acts. However, the agency will have to prove:

• Who engaged its services.
• What work was entrusted to it.
• What remuneration was agreed.
• That its involvement was instrumental in concluding the sale.
• That the person against whom the claim is made was aware of and accepted the cost.

Where a claim is made against the consumer buyer and, furthermore, there is a double commission, the burden of proof is particularly high: Act 18/2007 requires an express agreement to charge both parties.

When can a double commission be considered valid?

A double commission will be legally more defensible where all of the following circumstances apply:

• There is a valid order form with the seller.
• The buyer has actually contracted a specific and distinct service.
• Both parties are aware that the agency charges both parties.
• There is express acceptance of this dual remuneration.
• The fees, their basis of calculation and any applicable taxes are disclosed in advance.
• The documentation explains which services are provided to each party.
• The terms and conditions are clear, legible and not unfair.
• The agency acts diligently and discloses any relevant conflicts of interest.

Conversely, the commission charged to the buyer will be particularly open to challenge if the buyer merely responded to an advert, viewed the property and made an offer, without first receiving a clear quotation or contract.

Conclusion

In Catalonia, an estate agent may only charge both the buyer and the seller for the same sale where there is an express agreement authorising dual remuneration.

The owner’s instruction form is mandatory for marketing the property, but does not in itself bind the buyer. To claim fees from the buyer, the agency must provide evidence of a specific contract, prior information on the price and express consent, particularly regarding the simultaneous charging of both parties.

Simply signing a visit form, the agency’s involvement in the transaction or the subsequent issuing of an invoice do not necessarily fulfil these requirements.

Are you an estate agent and unsure whether your legal ‘toolkit’ protects your work? At exnovo.law, we analyse your situation and help you work with confidence and in compliance with the law.

Are you a consumer and is an estate agent claiming a commission that you were not previously informed about? At exnovo.law, we analyse the instruction form, the viewing form, the booking confirmation and the deposit agreement to determine whether the fees were validly agreed and what avenues for redress are available.

Supreme Court Judgment 426/2026 of 24 June (ECLI:ES:TS:2026:2963) clarifies that not all cuts to electricity, water, gas, telephone or internet supplies in a property necessarily constitute the offence of coercion. The key factor is not merely that a supply has been cut off: what matters, above all, is whether the person occupying the property has any legal title – even if it is apparent or disputed – that justifies their possession.

The ruling was handed down in a matrimonial dispute, but it contains a clarification of particular interest in cases involving the occupation of properties. Its message must be read carefully: the Supreme Court does not grant a general authorisation to cut off supplies, but rather distinguishes according to the legal status of the person occupying the property.

The case decided by the Supreme Court

The case arose from a marital separation. The husband, the formal holder of the electricity contract, had the supply to the family home disconnected without notifying his wife, who was left without electricity for several days. The established facts stated that the intention was to force her to leave the house and to improve his position in the negotiations arising from the break-up. 

The Supreme Court confirmed that, in such circumstances, the disconnection constitutes the offence of coercion. It held that depriving the person who lawfully occupies the property of electricity, with the aim of forcing them to leave, is a form of coercion through material means capable of subduing their will.

The criterion: the legal status of the person occupying the property is decisive

The key new development lies in the limitation that the Court expressly sets out. The Chamber warns that this criterion cannot be automatically applied to all cases of supply disconnection. It distinguishes between two scenarios:

1. An occupant with a legitimate, apparent or disputed title. If the person has the right to use the property — for example, through a right of use, a tenancy agreement or possession whose legitimacy is in dispute — cutting off a necessary supply to force them to leave may constitute coercion. It is not sufficient for the property owner or the holder of the contract to be the same person as the one ordering the disconnection.
2.  
3. Occupant with no right or title to support their occupation. The Court expressly mentions the case of someone who has squatted in the property (‘okupa’). In this context, it holds that the owner’s decision not to maintain the supply or to continue paying for it suggests that the act is not punishable, because the element of acting ‘without authorisation’ may be lacking; it would not be reasonable to require the owner to maintain services for the benefit of someone who has gained unlawful access to the property, and this would prevent unjust enrichment. 

Therefore, the judgement does not assert that cutting off the electricity supply is always lawful in relation to a person occupying a property. What it maintains is that, when the occupier lacks any legal title and their access is unlawful, maintaining the utilities at the owner’s expense need not be an obligation, the failure to fulfil which would constitute coercion.

Does this legal principle extend to water, gas or telephone services?

Although the litigation concerned the electricity supply, the reasoning does not rest on any technical peculiarity of electricity, but rather on the relationship between the disconnection, the right of possession of the person affected and the coercive purpose of the conduct. Consequently, the criterion may be applied to other services linked to the use of the dwelling — such as water, gas, telephone or internet connection — but not in a mechanical manner.

In each case, it will be necessary to assess, amongst other factors, the nature and necessity of the service, who the contract holder is, the occupant’s actual and legal status of possession, whether there is a court order or ongoing proceedings, and the purpose pursued by the interruption. The judgement itself emphasises that its legal principle must not be applied ‘automatically or uncritically’ to any instance of disconnection, non-payment or cut-off of supplies. 

What does this judgement not permit?

Nor does the ruling turn the disconnection of utilities into a mechanism for extrajudicial eviction. Where there is a legitimate or reasonably disputable right of use, the dispute must be resolved through the appropriate legal channels, not by means of fait accompli intended to render the dwelling uninhabitable. In the matrimonial case, the Court emphasises that formal ownership of the contract did not entitle the husband to cancel a service necessary for the use of the shared home, without notice and with the aim of forcing the wife to leave. 

A useful conclusion for landlords and tenants

Supreme Court Ruling 426/2026 provides an important guideline: the risk of criminal liability for cutting off utilities depends on the legal status of the person occupying the property and the purpose of the action.

If the person is in lawful possession of the property (such as a tenant, even if they do not pay rent), cutting off supplies with the aim of forcing them to leave may constitute the offence of coercion. 

Conversely, in the case of occupation without any valid title (a ‘squatter’), the judgement suggests that the owner is not criminally liable to maintain — or pay for — utilities for the benefit of someone who has gained unlawful access to the property.

The difference is crucial. Before cancelling a contract or cutting off a supply, it is advisable to examine the available documentation, the status of any civil or criminal proceedings, and the specific circumstances of the occupation. The solution does not depend on a label — ‘owner’ or ‘occupier’ — but on the verifiable facts of each case.

Law 11/2026 of 9 July on fiscal, financial, administrative and public sector measures has been passed (DOGC of 13 July 2026). This is what used to be known as the ‘Budget Accompanying Act’ when budgets were approved each year.

The accompanying law covers many areas. However, this note is limited to the changes relating to:

• the acquisition of entire blocks of flats, 
• the regime for large-scale landlords
• residential letting.

The measures came into force on 14 July 2026, the day following the publication of the Act. 

1. Acquisition of entire residential buildings: 20% rate ITP

The Catalonian Tax Code has been amended with regard to the definition of a ‘large property owner’ for tax purposes.

The transfer of an entire residential building to a natural or legal person is subject to a 20% rate. If the acquisition of the block takes place in stages, the self-assessments made for the partial purchases are provisional and, once the last dwelling has been transferred, the taxpayer must regularise each of them by means of a supplementary self-assessment within one month, applying the 20% rate.

Acquisitions by a natural person are exempt where the building contains a maximum of four dwellings and all are intended as the principal residence of the purchaser or of relatives up to the second degree, provided that the legally established requirements for actual occupation and permanence are met.

Practical implications: purchases of buildings or units with a view to subsequent consolidation must be assessed in advance to determine whether the 20% rate applies, including the risk of having to regularise staggered acquisitions. 

2. Large property owners: new scope and calculation rules

The reform amends Law 18/2007 of 28 December on the Right to Housing, and Law 24/2015 of 29 July on urgent measures to tackle the housing crisis and energy poverty.

It introduces the following new elements into the definition of a large property owner

2.1. Specific threshold in Catalonia

A natural or legal person is considered a major property owner if they own five or more urban residential properties in Catalonia, in addition to the criterion of owning more than ten properties throughout Spain.

2.2. Extension to new categories of owners

Venture capital funds and asset-backed securitisation funds are expressly included, in addition to financial institutions, property subsidiaries, investment funds and asset managers.

2.3 Express inclusion of natural persons

This covers natural persons who own, or have the right to use, enjoy or exploit, ten residential properties in Spain or five in Catalonia.

2.4 Calculation of rights other than ownership

The focus is not solely on ownership; rights of use, enjoyment or exploitation of the property are also taken into account.

2.5 New calculation rules

• Shares in a co-ownership are counted when, taken together, they amount to full ownership.
• If one of the co-owners is a major holder, the property is subject to the corresponding obligations and restrictions. This is a very significant change.
• Each residential unit in a building counts as a separate property even if there is no registered horizontal division. This is a very significant change and one that is very difficult to manage, as there is no external indication of the number of units in a building under vertical ownership if there is no record in the Land Registry stating that there are several flats.

The new definition comes into force on 14 July 2026. However, the obligations linked to this status introduced by the reform do not apply to contracts entered into before 31 July 2026.

3. Residential tenancies: transparency, rooms, total rent and enforcement measures

The main amendments are introduced into Law 18/2007 on the right to housing and Law 13/1996 on the registration and deposit of security deposits for urban property tenancy agreements.

3.1. Advertising and certificate of occupancy

It is prohibited to market or advertise properties intended for residential letting without a certificate of occupancy. Advertisements must include mandatory information; in areas with a tight residential housing market, the applicable maximum rent — or, where applicable, the rent paid in the previous five years — must be stated, along with whether or not the property is owned by a large-scale landlord.

3.2. Room rentals

The rent control scheme applies expressly to room rentals, the transfer of use, subletting and any equivalent legal arrangement that grants the exclusive residential use of a room with shared facilities. A security deposit must be lodged and the contractual information and its purpose must be registered with the Security Deposits Register.

3.3. Total rent and charges

The rent includes any direct or indirect consideration for the use of the dwelling or room — including charges, fees, compulsory services and any costs passed on to the tenant. Under the rent control scheme, property management fees or contract formalisation costs may not be passed on to the tenant, assignee or occupier, nor may contractual arrangements be used to circumvent the scheme.

The Supreme Court has partially upheld the appeal lodged by the Valencian Regional Government against Royal Decree 1312/2024 of 23 December, which regulated the Single Register of Leases procedure and established the Single Digital Window for Leases for the collection and exchange of data relating to short-term accommodation rental services.

The ruling does not annul the entire Royal Decree. Its main effect is more specific: it declares null and void the provisions that imposed a single state registration procedure and the obligation to obtain a registration number through entry in the Land Registry or the Register of Movable Property in order to offer short-term accommodation on online platforms.

However, the provisions relating to the Single Digital Window, the data transmission obligations for online platforms, and the reporting of information for statistical purposes remain in force.

For owners and operators, the practical consequence is significant: the state number provided for in the Royal Decree is affected by the annulment, but this does not mean that all administrative obligations applicable to short-term rentals disappear. In particular, a distinction must be made between properties for tourist use and non-tourist temporary lettings.

1. What the Supreme Court has decided

The appeal essentially concerned whether the State had the power to adopt a national registration system applicable to short-term rentals offered through online platforms.

The Supreme Court starts from a key point: Regulation (EU) 2024/1028 harmonises certain aspects of the collection and exchange of data on short-term accommodation rental services, but does not require that the registration procedure must necessarily be state-level or unique at national level. The Regulation allows for registration procedures at national, regional or local level, provided that a single unit is not subject to more than one registration procedure.

On that basis, the judgment concludes that the State lacked the competence to establish a single national registration procedure linked to the Land Registry or the Register of Movable Property as a requirement for advertising short-term accommodation on online platforms.

The underlying reason is one of competence: the annulled procedure is not limited to ordering civil or commercial registrations, but operates as an administrative register enabling the advertising of properties intended for short-term rentals. Under the Spanish Constitution, this matter relates primarily to regional competences in the field of housing and, where applicable, tourism.

2. Which parts of the Royal Decree have been annulled

The judgment annuls the provisions of Royal Decree 1312/2024 relating to the single registration procedure for tenancies and the obligation to register with the Land Registry or the Register of Movable Property in order to obtain the number required to offer short-term accommodation rental services via online platforms.

The annulment affects the core of the state’s single registration system: the procedure, the registration and the obtaining of the state number as a requirement for advertising short-term accommodation on online platforms.

3. What remains in force

The judgment dismisses the appeal in all other respects. Therefore, the framework created by the Royal Decree does not disappear entirely.

In particular, the following remain in force:

• The regulation of the Single Digital Window for Rentals.
• The data transmission obligations on the part of online platforms.
• The transmission of information to national, regional and European bodies for statistical purposes.
• Provisions not connected to the annulled state single-register procedure.

This distinction is essential. The Supreme Court does not deny the need for mechanisms for coordination, information and data exchange regarding short-term rentals. What it rejects is that the State may impose, under the terms of the Royal Decree, a single national register that overlaps with regional competences and registers already in place in certain areas.

4. Current situation following the judgment

Following the ruling, a simplistic conclusion must be avoided. It cannot be stated that there is no longer any registration obligation for all short-term rentals. The correct approach is to distinguish according to the nature of the accommodation and the purpose of the tenancy.

4.1. Accommodation for tourist use

If the property is operated as tourist accommodation, the applicable regional and municipal tourism regulations must be followed. In Catalonia, this type of activity is traditionally linked to the relevant tourism licence or registration and the applicable identification number, commonly known as the HUT.

The Supreme Court’s ruling does not abolish these regional or local regulations. In fact, one of the arguments put forward in the ruling is precisely that regional tourism registers already existed and that the State could not simply impose a new, single national procedure on top of them.

4.2. Non-tourist short-term rentals

The case of non-tourist temporary rentals is different: for example, seasonal contracts for study, work, medical treatment, business travel or other temporary needs that do not constitute a habitual residence, but which are not tourist accommodation either.

For this category, and based on the information currently available, there is no specific regional number in Catalonia equivalent to the HUT that must be obtained in order to publish the advertisement online. Nor would the state number from the Single Register, which has been annulled under the terms of Royal Decree 1312/2024, be required following the ruling.

5. What should be done with pending applications for the state number?

For pending applications for the state number provided for by Royal Decree 1312/2024, our general recommendation is not to automatically proceed with the process without first reviewing its current usefulness and necessity.

The ruling specifically annuls the single register procedure and the obligation to obtain that state number as a condition for offering short-term accommodation on online platforms. Therefore, in principle, if the sole purpose of the application was to comply with that now-annulled state regime, there would be grounds to:

• request information from the Registry or the Administration regarding the status of the application;
• consider withdrawing the application if it no longer serves any practical purpose;
• avoid further payments or unnecessary actions;
• retain all documentation generated to date;
• check whether the specific platform will continue to require any data whilst it adapts its systems.

However, each case should be analysed individually. There may be applications at different stages, payments already made, numbers already assigned or pending administrative communications. The strategy may vary depending on whether the number was applied for, granted, used in advertisements or required by a specific platform.

In practical terms, for new applications, and unless subsequent administrative instructions clarify the transitional regime, it does not seem advisable to initiate or continue procedures aimed exclusively at obtaining the cancelled state number.

6. Can the costs incurred in obtaining the number be claimed?

This is one of the issues that is likely to give rise to the most litigation.

In our opinion, a claim may be considered, particularly regarding direct, necessary and documented expenses incurred to obtain the state number now affected by the annulment. However, this is not an automatic claim, and the costs involved will not justify the application except in cases involving large numbers of registrations requested.

The general regime governing the Administration’s financial liability is set out in Law 40/2015 on the Legal Regime of the Public Sector. In accordance with Articles 32 et seq., for there to be a right to compensation, the following requirements, amongst others, must be met:

• actual damage;
• damage that can be assessed in monetary terms;
• individualised damage;
• a causal link with the administrative action;
• absence of a legal duty to bear the damage.

Furthermore, Law 40/2015 itself states that the administrative or judicial annulment of a provision does not in itself confer the right to compensation. Therefore, it will not suffice to invoke the judgment : it will be necessary to prove the expenditure and its direct connection to the annulled procedure.

The following may be assessed, on a case-by-case basis, as recoverable expenses:

• registration fees or costs paid;
• administrative fees or payments, if any;
• agency or processing fees directly linked to obtaining the number;
• documentation costs necessary to complete the application.

It would be more difficult to claim indirect costs, such as internal time, loss of opportunity, loss of profit or commercial losses arising from delays, unless there is solid and specific evidence.

Time limit: generally speaking, an action for financial liability must be brought within one year. In this case, the starting point must be carefully analysed, but as a matter of prudence it is advisable to calculate it from the date of official publication or from the date the judgment takes effect against the parties concerned, without allowing the time limit to lapse.

7. Practical conclusions

The Supreme Court’s judgment significantly alters the framework established by Royal Decree 1312/2024, but does not remove all obligations relating to short-term rentals.

The main conclusions are as follows:

1. The single state register is repealed in relation to the procedure and the obligation to obtain a number through registration in the Land Registry or the Register of Movable Property.
2. The Digital One-Stop Shop and the data transmission obligations remain in place, so the framework for information exchange with platforms and public authorities does not disappear.
3. In Catalonia, a distinction must be made between tourist accommodation and non-tourist short-term rentals. Tourist accommodation may continue to be subject to the relevant tourism regulations, including the HUT number where applicable.
4. For non-tourist temporary rentals in Catalonia, there is currently no specific regional number equivalent to the HUT for publishing the advertisement online. Therefore, platforms should not require it for publication.
5. Ongoing applications for the national number must be reviewed on a case-by-case basis. In principle, it does not seem advisable to continue with procedures aimed exclusively at obtaining a national number whose regulatory basis has been annulled.
6. Expenses already incurred could be claimed, but not automatically. It will be necessary to prove the expense, its direct link to the annulled procedure, and the absence of a legal obligation to bear it. 
7. In our opinion, sooner rather than later, the Government of Catalonia will create its own Register; either by utilising the existing one (Land Registrars) or by creating a new one from scratch. The latter seems more likely, for economic reasons and because of the control mechanism it will entail.

Since Decree 5/2025 came into force, the property sector in Catalonia has faced a dual regulatory challenge: the concept of the ‘Large Property Owner’ no longer has implications solely in the housing sphere (rent control, evictions and the public administration’s rights of first refusal and pre-emption), but now has a direct tax impact, triggering the application of a 20% surcharge on Property Transfer Tax (ITP).

Given the discrepancies between Law 24/2015, the State Housing Law 12/2023 and the recent regional decree, the Notarial Association of Catalonia raised a series of interpretative queries with the Catalan Government. The response has come in the form of a Joint Report from the Directorate-General for Taxation and Gaming and the Catalan Housing Agency (published in March 2026).

At exnovo.law, your law firm specialising in property and tax law, we have analysed this report in depth. To make it easier to understand, we have prepared this explanatory article which breaks down, point by point, how the concept of a ‘major holder’ applies depending on whether we are dealing with a housing issue (tenancies, litigation) or a taxassessment (ITP).

Below, we present a detailed summary table with the 35 issues resolved by the Catalan Government:

No.	Question / Practical Scenario	Consequences in relation to housing (rent control, right of first refusal)	Consequences in tax matters (20% property transfer tax)
1	Territorial scope of the numerical calculation of properties.	High-demand areas: Only properties in high-demand areas of Catalonia (the same area) are counted. Non-high-demand areas: All properties in Spain are counted, provided at least one is in Catalonia.	Only properties located in Catalonia are counted (whether or not they are in high-demand areas).
2	Counting of rural properties used for residential purposes.	Only urban properties used for residential purposes are counted.	high-demand areas: Urban properties only.non-high-demand areas: All properties (urban and rural) used for residential purposes.
3	Discrepancies between different regulations.	The definitions set out in the relevant Housing Acts apply.	The tax definition is specific and autonomous (Art. 641-1.5 of the Tax Code). It is not integrated with civil/administrative regulations except where there is a provision for substitution.
4	Properties held in the name of trusts, foundations or under foreign law.	Governed by the general rules for identifying the owner.	Not recognised in Spain. Tax transparencyapplies: it is deemed to be held directly by the actual beneficiaries/contributors.
5	Properties in high-demand areas declared on different dates.	They must be situated in the same high-demand residential market area (same declaration/resolution) to be counted together.	Same criterion. All properties must be located within the samedeclared high-demand area.
6	Calculation of undivided shares (co-ownerships).	Area (>1500m²): The m² proportional to the % is added. Number (high-demand areas): The % of ownership is added up to 500% (equivalent to 5 full dwellings). It does not count as a whole unit as it is >50%.	Area (>1500m²): The square metres are added proportionally to the %. Number (high-demand areas): The % of ownership is added up to 500% (equivalent to 5 full dwellings). It does not count as a whole unit.
7	Calculation of non-residential elements (shops, industrial units).	To calculate the 1,500 m², only square metres used for residential purposes are counted. Common areas are excluded.	Same criteria. Only square metres intended for residential use are counted (shops, industrial units and communal areas are excluded).
8	Discrepancies in floor area between the Land Registry and the Cadastral Register.	The area recorded in the Land Registrytakes precedence. Failing that, the Cadastral Register. If neither is available, a technical measurement certificate.	The area recorded in the Land Registry takes precedence. Failing that, the Cadastral Register. In exceptional cases, a technical certificate.
9	Area of garages/storage rooms in single-family dwellings.	They are included. They are not excluded from the area calculation because they are not separate registered entities from the house.	They are included, for the same reason.
10	Calculation of the owner’s main residence.	It is taken into account in the total calculation of the owner’s properties.	It is excluded from the calculation. Furthermore, the purchase of one’s own main residence by a GT is not taxed at 20%.
11	The exact moment at which the status of GT is acquired.	This status is determined at the time of signing contracts or facing eviction proceedings.	Pay 20% to the National Housing Fund ( ) when purchasing your 12th property (in general) or your 6th property (in a high-demand area).
12	Purchase of multiple properties in a single transaction. (E.g.: You own 4 and buy 2 more).	N/A (the focus here is on the accrual of the tax).	Taxed at the standard rate (10%). The tax liability arises immediately and, at the time of signing, the buyer was not yet a large-scale property owner.
13	Properties without a certificate of occupancy.	Excluded only if the AHC has refused the certificate, or with a technical certificate demonstrating the physical/legal impossibility of obtaining it.	Same criteria as for residential property. Exemptions apply only if there is an express refusal or proven technical impossibility.
14.1	Properties under construction.	These are not counted (they are not yet dwellings).	They are not counted (they are not yet dwellings).
14.2	Dwellings in a state of disrepair.	Not included if they have been formally declared derelict by the local council.	They are included if their use in the town planning scheme remains ‘residential’ (unless specifically assessed on a case-by-case basis).
14.3	Homes awaiting a First Occupancy Licence.	These are not counted (they are not immediately available on the market).	They are counted (they have a designated residential use and are eligible to obtain it).
15.1	Hotels, aparthotels and student residences.	Not included (they are for tertiary/tourist use, not residential).	Not included: (they are designated for leisure and hospitality purposes for cadastral/town planning purposes).
15.2	Tourist Accommodation (HUT).	Not included (neither for rent control nor for right of first refusal, as they are used for tourism).	They are included (the objective use of the property remains residential).
15.3	‘Coliving’ properties.	If it is a property rented out by the room: Yes. If it is a communal residence: No.	Same as for housing. It will depend on its exact planning classification on a case-by-case basis.
16	Functionally subordinate properties (gatehouse, farm workers’ quarters).	They are included, provided they are eligible for their own certificate of occupancy.	They do count, provided they are classified for residential use under town planning regulations.
17	A natural person who is the sole shareholder of a GT company.	Not a Large Holder. The company has its own legal personality. The principle of separation of assets applies.	Is not a Large Holder, by virtue of the same principle of separation of assets.
18	An individual who is a partner in two companies, each with three properties.	Each company is assessed individually (neither is a GT). Nor does the partner add up the properties of the companies.	Same. The companies are taxed separately and neither reaches the threshold.
19	Groups of ‘de facto’ companies or companies with family links.	Each company/person is assessed individually according to its registered owners, without aggregation.	Same. The ownership of the must be directly included in the assets of the liquidated person (natural or legal).
20	Usufructuary vs. Bare Owner.	Both the holder of full ownership and the holder of usufruct(who has the right to use and receive income) are counted.	Both full ownership and bare ownership are counted. The usufructuary is excluded for tax purposes.
21	Properties in an undistributed estate.	They are not included until the heirs formally accept the inheritance.	They are not included. Furthermore, the estate in abeyance has no legal personality and is not liable for tax.
22	Consolidation of ownership upon the death of the usufructuary.	N/A	If the bare owner is a GT upon consolidation, they pay 20%. If they are not a GT today (even if they were at the time of dismemberment), they do not pay the 20%.
23	Purchase of a property with more than two parking spaces.	N/A	The GT buyer is taxed at 20% on the property and for a maximum of two parking spaces. All other parking spaces are taxed at the standard rate.
24	Purchase of garages in a building other than the property.	N/A	The 20% rate applies if they are purchased as part of the same transaction, are at the seller’s disposal (without the to rent) and serve that property.
25	Purchase of garages in a municipality other than that of the property.	N/A	Apply 20% if purchased as a single unit and it is demonstrated that they directly serve the property (e.g. neighbouring municipalities).
26	Requirement: “At the disposal of the transferor” for garages/storage rooms.	N/A	This means that at the time of sale, the annexe cannot be rented out or assigned to a third party. If it is, it is taxed at the standard rate.
27	Purchase in a single transaction but from different sellers (House from Seller A, Garage from Seller B).	N/A	Yes, it is taxed at 20% if the purchaser is a GT and the garage meets the requirements of serving the property and not being let.
28	Transfer of an entire building to multiple buyers (shares/flats).	N/A	Taxed at the standard rate (10%), unless any of the individual buyers is already a Large Property Holder in their own right.
29	Purchase of an entire building by one buyer from multiple sellers.	N/A	Yes, subject to 20%. If carried out in stages over time, the partial settlements are provisional s and must be regularised upon completion of the building.
30	Review period for partial purchases of buildings.	N/A	It is not perpetual. The general limitation period of 4 years from the date of accrual of each partial settlement applies.
31	Pre-emptive rights without fungible consideration.	Excluding only the first transfers of new-build properties between companies within the same business group.	N/A
32	Application of Article 641.1.6 (other cases of building purchases).	N/A	This article is intended exclusively for buyers who are NOT Large Holders and who purchase an entire building.
33	Purchase of an entire mixed-use building by a Large Holder.	N/A	The Large Holder is subject to Article 641.1.5. They pay 20% for the residential portion and, in addition, for up to 2 parking spaces and 1 storage room for each dwelling in the building.
34	Taxation of the commercial portion in a mixed-use building >€600,000.	N/A	The commercial part is taxed at the standard rate, but the tax bracket is calculated based solely on the value of the commercial part, not on the total value of the building.
35	20% exemption for using the building as a headquarters or workplace.	N/A	The regulation does not specify an exact timeframe. It must be used for this purpose within a ‘reasonable time’ and maintained, subject to inspection by the Tax Agency.

The legal framework for property investors in Catalonia requires legal overhaul. The same property, such as a Tourist Accommodation, may not count towards limiting your rental income, but it can count towards significantly increasing your taxes when acquiring a new property.

Do you have questions about your property portfolio or are you planning to make a purchase in Catalonia? At exnovo.law, we specialise in optimising property taxation and protecting your investments against the current complex regulations. Contact us and we will analyse your situation on a personalised basis.

Reference to the full report:
Catalonia. Directorate-General for Taxation and Gaming, and the Housing Agency (2026). Joint report by the Directorate-General for Taxation and Gaming and the Housing Agency in response to queries raised by the Notarial Association of Catalonia regarding the concept of a ‘large-scale property owner’. Catalonia. Department of Economy and Finance.https://hdl.handle.net/20.500.14345/2694

Since 2025, the regulation affecting the marketing of online accommodation has been in force. This regulation establishes strict control over temporary rentals offered through online platforms by means of the Single Registry of Rentals.

1. Regulatory framework

This obligation is governed by:

• Royal Decree 1312/2024, of 23 December, which creates the Single Registry.
• Order VAU/1560/2025, of 22 December, which approves the information model and regulates its annual deposit in the Land Registry.

2. In which cases is the NRUA obligatory?

Reminder. The Unique Rental Registration Number (NRUA) is compulsory for managers or landlords who provide short-term rental services (holiday, work, study, etc.) through online platforms. If you do not use an online platform you should not have NRUA.

If you market your property on digital portals (Airbnb, Booking, etc.), you must have this number so that the platform can verify the legality of the advertisement.

3. Who must submit the declaration?

The responsibility for submitting the informative deposit to the Land Registry lies with the following parties:

• The registrant of the property (owner).
• Or whoever accredits the management of the property for rental (authorised managers or agencies). Check that your management contract includes the obligation of the manager to do so. We always advise you to do so, because the information of the Model is only available to the person who checks in and checks out.

4. Clarification on the unit of filing

A declaration is not filed for each registration number. The declaration is organised by registry property:

• Only one form is filed per Unique Registration Code (CRU) (finca or immovable).
• If a property has several associated NRUAs (e.g. separate room rentals), they are all declared together on the same information form for that property.

5. What information must be reported?

According to the annex of Order VAU/1560/2025, the form must include a list of all the leases initiated in the year with the following data:

NRUA	Purpose (1)	Number of guests	Date of entry (dd/mm/yy)	Departure date (dd/mm/yy) (2)	No activity (3)
					☐

(1) Purpose: The purpose of the rental should be indicated by these codes: 1-Holiday or tourist, 2-Labour, 3-Studies, 4-Medical reasons, or 5-Other.

(2) Date of departure: If not filled in, it will be assumed that the rental is still in force.

(3) No activity: This box should be ticked if the NRUA has not had any tenancy during the reported year.

6. Consequences of Non-Compliance: Revocation and Penalties

Failure to submit the informative deposit by the deadline of February 2026 with the 2025 data leads to:

1. Automatic revocation of the NRUA: The registrar will withdraw the number and communicate it to the Digital One-Stop-Shop, which will cause the platforms to remove the advertisement immediately.
2. Financial Penalties: Operating or advertising without a valid registration after revocation is a serious infringement. Regional fines can range from €3,000 to €600,000.

7. Timetable and Procedure

• Deadline 2026: 1 February to 2 March.
• Form: Telematically via the N2 application of the Spanish Registrars.

Should you need our assistance feel free to connect and we can help you filing your duties

The end of the 2025 financial year has brought with it multiple legislative reforms of great complexity and impact in the field of housing and urban planning. 

The main one is Law 11/2025 of 29 December of the Generalitat, which not only redefines temporary and room rentals (which had become the main activity of housing rental) but also gives the Administration new powers of supervision and control. The Law will certainly be subject to an appeal of unconstitutionality. However, as this appeal will not be lodged by the Central Government (they are the same political party), there will be no suspension of its effects. In other words, the entire content of this law will be in force as of 1 January 2026, with all its consequences. 

Between 80% and 90% of the Catalan population lives in so-called housing stressed areas. This law therefore affects some 8 million people.

Here are the key issues that will mark real estate practice in 2026. 

1. The prior filter of constitutionality of Law 11/2025 of 29 December: the opinion of the Consell de Garanties Estatutàries (Statutory Guarantees Council).

Before its definitive approval, the Draft Law was submitted to the examination of the Consell de Garanties Estatutàries (CGE) at the request of various parliamentary groups (Opinion 5/2025).

• General Assessment: The CGE said that most of the precepts were in accordance with the Constitution and the Statute, considering that the Generalitat legitimately exercises its exclusive competence in housing (art. 137 EAC) to combat the housing deficit.
• Seasonal Leases and Rooms: The Council considered that the regulation of these modalities does not violate state legislation (LAU), as it does not modify the nature of the contract, but rather establishes administrative measures to avoid fraud in the application of rent limits.
• Proportionality: The Opinion warned of the need to balance these measures with the right to property, validating the “social function” of housing as a basis for the restrictions imposed.

2. Seasonal Leases and Room Rentals

Law 11/2025 aims to prevent circumvention of rent caps in stressed areas:

• Seasonal: The lease is presumed to be for permanent housing if the reason for its temporary nature (holidays only) and the tenant’s permanent residence elsewhere are not proven and documented in the contract. Temporary occupancy for study, work, medical care, etc. is NOT permitted and the usual rental rules apply. These contracts must now comply with the rules on deposits and rent increases set out in the LAU. It will be necessary to deposit the contract with proof of temporary occupancy with INCASOL, together with the deposit.
• Rooms: The splitting of rents is prohibited. The sum of the rents of the rooms may not exceed the maximum price that would correspond to the unitary rent of the whole dwelling according to the reference index.

3. The New Body of Housing Inspectors: Nature and Powers

The law creates and comprehensively regulates the figure of the Housing Inspectors, increasing their coercive capacity:

• Nature: Inspectors have the status of agents of the authority. Their reports enjoy presumption of certainty and veracity for evidentiary purposes. 
• Supervisory Powers: They are empowered to investigate alleged infringements, demand the exhibition of any relevant documentation and adopt emergency precautionary measures in case of risk.
• Functions: In addition to direct inspection, they can formally require developers and owners to carry out repair or reconstruction works under threat of sanction.
• The instruments with which the administration is equipped are very powerful. The presumption of veracity of what Housing Inspectors say is a very powerful tool. This means, among other things, that the burden of proof is reversed. In other words, it will be the person under investigation who will have to prove that what the Inspector says is not correct or not true, which is always much more complicated.

4. Reform and Extension of the Official Protection Housing (VPO)

Law 18/2007 on Housing is modified to protect the subsidised housing stock:

• Permanent validity: In municipalities declared as stressed areas, the classification of VPO will remain in force for as long as the declaration of stressed area lasts.
• Extension of the Regime: Homes classified before Law 11/2025 that are located in stressed areas maintain their maximum prices, but the new regime of validity of the classification is applied to them, making it very difficult for them to be disqualified.
• Successive Transmissions: A new pricing system is established for second sales based on the variation of the CPI on the price of the original deed.

5. The Generalitat’s right of pre-emptive acquisition (pre-emptive right of first refusal).

The Administration clarifies its right to ‘buy first’. This right was created in a previous law, Decree Law 2/2025, and is now clarified:

• Large Holders: The Generalitat may exercise the right of first refusal and repurchase on any transfer of housing in a tense area carried out by a large legal entity holder.
• New homes: The sale of homes within one year of obtaining the Certificate of Occupancy is not subject to the right of first refusal. This means that after one year, it is subject to this right.
• Sales within the same group: Sales between companies in the same group are also not subject to this right.

6. Judicial proceedings affecting housing: suspension of evictions until 2026.

In parallel, the state RDL 16/2025 extends the so-called “social shield”. This emergency legislation of the Government will have to be ratified by the Congress of Deputies, which is not evident to happen at the date of writing this briefing note. 

Its scope:

• Suspension: eviction proceedings for non-payment of rent for vulnerable households are suspended until 31 December 2026.
• Compensation: The deadline is opened until 31 January 2027 for affected landlords to request financial compensation from the competent administration.

7. Sanctioning Procedure in the Town Planning Law

Technical changes are introduced to provide legal certainty to town planning discipline:

• Expiry: the maximum period for resolving proceedings for the protection of urban planning legality is set at 18 months.

8. New Barcelona Ordinance on the right of first refusal and withdrawal (December 2025)

The Ordinance regulating pre-emptive acquisition rights in favour of the City Council has been approved. This already existed and had been applied since 2018 under the General Metropolitan Plan, but is now developed in detail.

• Scope: The entire municipality of Barcelona is delimited as an area of pre-emption.
• Properties affected: Entire multi-family buildings, dwellings in rehabilitation areas, empty dwellings, and transfers of shares in companies with real estate assets.
• The possibility of joint purchase with occupants or entities is established, which is one of the most relevant technical novelties of the ordinance. In practice, the Ordinance reintroduces through administrative channels the tenant’s right of withdrawal, a right that is not available in civil channels when the owner sells all the entities of a property or all the entities he has in that property.
• Procedure: Obligation to give reliable notification of any intention to sell. The Town Council has a period of 2 months for the pre-emption and 3 months for the withdrawal (in case of lack of notification or different conditions).
• Census: A public register of subject properties is created, with declaratory effects.
• Prioritisation: Preference will be given to the acquisition of properties with more than 10 dwellings, properties with tenants in vulnerable situations, single-parent families or in areas with a high risk of gentrification.

We are facing a legislative scenario that requires preventive advice and great care to avoid situations that could lead to non-compliance and sanctions. The sanctions of the Housing Law for cases in which the rent is higher than the index can be more than €90,000.

This note is for information purposes only. We are at your disposal for specific advice on your situation.

After 24 April 2024 (Decree Law 6/2024)

Permanent link URI ELI to the legal text: https://portaljuridic.gencat.cat/eli/es-ct/dl/2024/04/24/6

These are some of the questions and answers on the subject. No political, ideological or economic assessments.

What is the context?

There is a clear and manifest escape from the Law on Urban Leases (“LAU”) by landlords to the Civil Code (19th century in the drafting of leases) which says that the parties can agree whatever they want. 

At the beginning, the reasons were to flee from the minimum duration of 5-7 years, the impossibility of increasing the rent annually above inflation, and in some cases to continue charging the tenant the service fees contracted by the landlord. After the Housing Act 2023 and the approval of the indexes in 2024, in Catalonia, the limitation of rental prices was added as a reason for the escape. It seems that today, in Catalonia, between 1/3 and 1/2 of the rental offer is seasonal.

The (lack of) (affordable and decent) housing is the biggest current problem in large parts of Catalonia, if not all of it.

Renting outside the LAU?

Despite urban legends, the LAU is quite clear.  A flat that is rented as a habitual residence is governed by the LAU. It does not say anything about 11 months, and other nonsense that is taken for granted. If the need is not for a habitual residence (for example, a candidate who rents a flat for 2 years to prepare for a competition, outside his habitual place of residence), the LAU does not apply. 

LD 6/2024 changes that, as we shall see.

Renting rooms?

There is no Supreme Court jurisprudence because this issue has not reached, nor is it likely to reach the Supreme Court. There are some Provincial Courts that have ruled quite consistently. The LAU does not apply to room leases because it is not a dwelling that is rented, but parts of it (room). Therefore, the duration and price are free.

LD 6/2024 changes that, as we shall see.

What is the new regulation for seasonal leasing?

The reaction has been to make seasonal rental very exceptional – residual.

Only rentals for leisure and holiday purposes are outside the LAU, which must be stated in the contract. Taking into account that holiday rentals of less than 30 days are considered tourist rentals according to the Tourism Law of Catalonia and require a tourist housing licence, the Civil Code will only apply to those fortunate enough to have a holiday of more than 30 days.

The LAU expressly includes all the usual justifications for seasonal rentals and co-living structures: professional, work, study, medical care, transition from one dwelling to another. These all fall into LAU.

What is the new regulation for room rental?

If there is a small application space left in the seasonal one, there seems to be none left in the bedroom one.

The LAU applies.

What does it mean that these contracts fall under the LAU?

Limited prices (in the case of rooms, the sum of the rooms may not exceed the rent of the flat according to the index), duration 5 or 7 years, annual increase in inflation. 

In short: what landlords don’t want and tenants do.

Is it in force?

It applies to all contracts signed after 26 April 2024, which is when it came into force.

A Decree Law is provisional (but is applicable for the time being) until it is validated by the Parliament. As the Parliament is dissolved due to the elections, it will be decided by the Diputació Permanent (interim legislative body) in the electoral or post-electoral period. It is impossible to know what they will vote. It cannot be ruled out that it will not be validated.

Are there fines for non-compliance?

Yes. Serious or very serious infringements are foreseen: not expressing the real cause or charging more than 30% of the rate.

Can the Generalitat regulate this?

It is doubtful. Previously, in 2022, the Constitutional Court (TC) said that the regulation of caps on rents for permanent housing was a matter of state competence. The challenge before the Constitutional Court will go this way.

If anyone is interested in this legal disquisition, they should read the explanatory memorandum of the DL.

Will it be challenged before the TC?

It is certain to do so. Parliamentary groups, etc. can do so. But only the Spanish Government has the possibility of challenging and suspending the application and leaving it on “stand-by” until the TC rules. Everything indicates that such a challenge will depend on the electoral arithmetic in 2024.

How long would it take for the TC to rule?

Impossible to answer. The challenge on rent caps took a little over 1 year. But the challenge on the regulation of termination of pregnancy has not been decided for 10 years….

Another reminder

If the lease is not for a habitual residence, you have to pay ITP (stamp duty tax). It is paid by the tenant: how many tenants are doing it…?

Has anything else been added to the DL?

Yes, if a large holder (remember: 5 homes in Catalonia) sells a flat in a tense area, the Generalitat (or registered social entities, social developers, etc.) have the right of first refusal: same price and conditions. This is a novelty because it is not required the flat to come from foreclosures, etc. Now it is any dwelling. 

This makes it obligatory to report the sale beforehand. The period is 3 months. During this period, the Generalitat can ask to visit the flat and the period is interrupted. 

Warning to readers: we have tried hard, but we have not been entirely successful at simplifying the text as much as we like. It is a very technical subject, and it was hard to achieve. Despite this, we are airing it because we think it is a very interesting topic for investors.

The Urban Leasing Law (“LAU”), for housing leases, sets put that the purchaser in an auction cannot terminate the contract if the minimum term of 5 years has not yet elapsed, or 7 years, when the lessor is a company (art. 13 LAU). Irrespective the lease is registered in the Land Registry.

In the case of a voluntary sale of commercial premises, the purchaser is subrogated in the position of lessor (art. 29 LAU). But what happens to the lease when we are facing the forced sale (foreclosure) of commercial premises?

In this post we are going to solve the previous question following the Supreme Court Judgment (STS) 783/2021, of November 15 (ECLI:ES:TS:2021:4141).

The controversy resolved by the Supreme Court (TS): how the foreclosure of a commercial premise impact on a lease contract existing before the foreclosing, but not registered at the Property Registry (99.99% of times leases are not registered).

The TS rejects the analogical application of art. 13 LAU (referring to the transfer of housing), since this article refers only to housing leases, and the legislator wanted to establish a clear distinction between the regulation of housing leases and all other leases, given the protective nature of the regulation of the former and the preponderance of the free will of the parties in the latter.

Nor does the TS consider applicable art. 29 LAU (referring to voluntary disposal of commercial premises), since it considers that this is only applicable in the case of voluntary disposals, and not in the case of coercive disposals derived from foreclosures or court rulings, as in the case in question. When it is the landlord himself who voluntarily transfers the property (for example, sells it, or donates it), the law protects the tenant by applying the principle of conservation of contracts through the mechanism of subrogation.

However, the same does not happen when the landlord’s right is extinguished due to the exercise of third-party rights (e.g. foreclosure), and as long as the lease was not registered in the Land Registry, or said registration is after the registration of the right of the third party (mortgage loan, for instance).

In other words, when the lease was not registered in the Land Registry at the time of registering the right of the third party (in this case, the mortgage guarantee), the right of the latter will prevail over the right of the tenant and the lease agreement may be terminated.

Consequently, in the absence of a specific solution in the LAU and in the absence of an inter parties agreement, it is necessary to seek the solution within the common regime of the Civil Code (“CC”), specifically arts. 1,571.1 and 1,549 regarding the effectiveness of unregistered leases against third parties.

According to the first (1,571.1 CC), “The buyer of a leased property has the right to terminate the current lease upon verification of the sale, unless otherwise agreed and as provided in the Mortgage Law.” This precept must be analyzed systematically together with the second (1,549 CC), according to which “In relation to third parties, real estate leases that are not duly registered in the Property Registry will not take effect.”

Thus, in the cases of leases not subject to the LAU, or with respect to leases for use other than housing (commercial premises) when the CC is applicable, in the absence of an agreement to the contrary and registration of the lease in the Property Registry, the third party purchaser of the leased property (in this case the winner in the auction) cannot be harmed by the lease.

The foregoing does not imply the automatic termination of the lease, but rather that the successful bidder of the property has the power to terminate the lease. And only in the event that he does not ask for it to be resolved, will his subrogation take place in the position of the previous owner or lessor.

Conclusion in a less formal legal language: if someone wins an auction on a property other than housing that is rented, and does not want the tenant to continue, what they should do is sue the tenant so that the judge resolves the rental agreement and call him out, based on 1,571.1 of the CC.