MADRID, 30 Dic. (EUROPA PRESS) –
The annual update of the income of housing rental contracts may not exceed 3% in 2024, while next year the new tax incentives applicable to the Personal Income Tax (IRPF) also begin to take effect. leases of properties intended for housing.
Both measures are part of the Housing Law approved last May by the Government, one of the reforms included in the Recovery, Transformation and Resilience Plan and one of the milestones agreed with the European Commission for the disbursement of the ‘Next Generation’ funds. EU’.
In this way, the rental contracts in force from January 1 to December 31, 2024 that are reviewed will not be able to increase their value by more than 3%, as approved by the Government in the Royal Decree of last March to respond to the economic and social consequences of the war in Ukraine and which is included in the sixth final provision of the Housing Law.
Thus, the tenant of a primary residence rental contract whose rent must be updated because the corresponding annual period of validity of said contract has expired, may negotiate with the landlord the increase that will be applied in that annual rent update. However, whether or not there is an agreement between both parties, the annual variation in income may not exceed 3% in either case.
In the event that the lessor is a large holder, the limit of the annual variation of the rent may not exceed 3%, whether or not there is an agreement between the parties.
A large holder is understood to be a natural or legal person who owns more than ten urban properties for residential use or a constructed area of more than 1,500 square meters for residential use, excluding in all cases garages and storage rooms.
However, this definition may be particularized in the declaration of stressed residential market environments up to those owners of five or more urban properties for residential use located in said area, when this is motivated by the autonomous community in the corresponding supporting report.
In addition, the Housing Law also introduces a mandate to the National Institute of Statistics (INE) to define before December 31, 2024 a new reference index for the annual update of housing lease contracts.
As of January 1, an improvement in personal income tax will also be implemented to stimulate the rental of primary residences at affordable prices, through the modulation of the reduction in the net return on rentals of primary residences.
To this end, a reduction percentage of 50% is established in the new lease contracts (now it is 60% in general), which may be increased depending on certain criteria – stressed area, rehabilitation -.
Likewise, the Government has extended the suspension of evictions and evictions of economically and socially vulnerable households from their habitual residence until December 31, 2024, in the cases already provided for by current regulations.
The measure is included in the Royal Decree approved on December 27 by the Council of Ministers to adopt measures to address the economic and social consequences derived from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought.
The expansion of protection measures was approved for those vulnerable households that face eviction procedures from their habitual residence, with the coordinated action of the judicial bodies and the competent social services.
This would include households affected by procedures for the release of their habitual residence, which do not arise from rental contracts, when there are dependent people, victims of violence against women or dependent minors.
In this last case, the possibility is established that the judge, after a weighted and proportional assessment of the specific case, has the power to suspend the launch, when the owners of these properties are natural or legal persons owning more than 10 homes, requesting Inform the competent social services to assess the situation of economic vulnerability and identify the measures to apply.
In these cases, those that have already been regulated will always be taken into account in which the suspension can never be issued and are: when the home is the habitual residence or second residence of the owner, when it has occurred in a property owned by a person physical or legal entity that has transferred it by any valid legal title to a natural person who has their habitual domicile or duly accredited second residence there.
Likewise, when the entry or stay in the property has occurred through intimidation or violence against people, when there are rational indications that the home is being used to carry out illicit activities; in the case of properties intended for social housing and the home has already been assigned to an applicant or entry into the property has occurred after the entry into force of Royal Decree-Law 11/2020.
Along with the expansion of evictions and removals for vulnerable households without a housing alternative, the Royal Decree also contemplates the possibility until January 31, 2025 of requesting compensation from the landlord or owner, included in Royal Decree Law 37/2020, of December 22, of urgent measures to address situations of social and economic vulnerability in the field of housing and transport.
Likewise, the deadline is extended until January 31, 2025 for landlords and homeowners affected by the extraordinary suspension in force of eviction or eviction to submit the request for compensation provided for in that same Royal Decree Law.
