The rental of a room in the habitual residence is considered, for tax purposes, as a return on real estate capital. You have to pay the habitation renter's income tax: it does not entail a penalty that can assimilate the 150 % de l'import defraudat.
What are the practical consequences of the last legal change in the lease? The no validation of Decree Law 8/2026 April 28, 2026.
The IRPF Law 35/2006 covers the taxation of the habitation driver
| Legal Reference | Text of the Law |
| Article 22.1 of the Personal Income Tax Law | «"They consider the full returns from the ownership of all the properties that are derived from the lease or from the constitution or cessation of rights or faculties of the public or private property over them.". |
Whose houses does the owner declare to be the habitation converter?
The taxation of the habitation convertible has to be carried out mainly between the box 102 and 106. More generally, in the Declaration of Renda 2026, it is the 102 to 154, on all imports related to real estate capital are declared.
| Number and title of box | Què reflectir-hi? |
| 102: «Full computable income» | The gross total obtained for the lease includes deductible expenses. |
| 103: «Despeses pending deduction of the exercises» | Despite real estate that cannot be fully deduced in any previous years. |
| 104: «Despeses pending d'exercises previous applied» | Connected to 103, it allows you to keep up to date with your past deductions. |
| 105: «Interests and despeses de finançament» | Mortgage loan interest is linked to the leased property. |
| 110: «After contract formalization» | Quantitats derived from the formalization (honoraris d'immobiliàries or notaris). |
| 111: «"Legal defense fee"» | Possible legal disputes related to real estate. |
What taxes must be paid when renting a room?
Unlike the owner, the tenant does not have to pay taxes for the rental of a room. If it is drawn from an allowance and not from an income, it is not taxed in the Personal Income Tax. In fact, if the room is your usual habitat, the tenant can apply various autonomous deductions to reduce the seva quota, since since 2015 the state tax relief does not exist.
Per example, a Catalonia, tenants who complete any of these requirements can be deducted from the renter's tax:
- Be under 32 years old.
- To be in a situation of absence.
- Possess a disability certificate (grau equal to or greater than 65 %).
- Be a widow or be 65 years old or older.
Does the habitation converter carry VAT? Taxation and exceptions
In principle no; The convertible is exempt from VAT as long as it is intended exclusively for the habitual residence. However, the owner will have to apply a VAT of 10 % If you offer services typical of the hotel industry (newspaper news, shop rentals or restaurants).
Reduced 60 % convertible rooms: Tax benefit requirements
To benefit from the 60 % reduction on the net yield, the lease must comply with the usual habitation conditions detailed here:
| Requisit | Technical explanation | Quan és indispensable? |
| Usual dwelling | The tenant must reside permanently; That's the condition clau. | Always |
| Register | Prove proof of permanent rather than temporary residence. | Always |
| Seasonal use | Vacation or student travelers do not donate directly to the reduction. | May |
| written contract | Essential because both parts justify the tax benefit. | Always |
| Supplies | The owner owes expenses in the proportion proportional to the habitation. | Always |
| Law 12/2023 | For our contracts (as of 2024), the base reduction is 50 % but can reach 90 % when it is necessary for young people in stressed areas. | Segons contracte |
Lloguer d'habitacions: Civil Code vs. LAU
The main difference, familiar to the reader, is whether the habitation is your permanent habitat or whether the stay is temporary.
| Feature | Convertible to the LAU (Habitatge habitual) [Veure Note 1] | Convertible sota Civil Code (Temporary) [Veure Note 2] |
| Duration | Mandatory extensions up to 5 years (7 if you are a company). | Exact agreed duration. Sense legal extensions. |
| Desnonament | Process more slowly for the social protections of the habitat. | Fastest method to finalize the stipulated term. |
| Dret de tanteig | I have a purchase preference if you see the house. | There is no preferential acquisition right. |
| Bail | Mandatory for 1 month with a diploma in an official organization. | According to the agreement between the parties (usually 1 month). |
| Pre-use control | Applicable in stressed areas according to the CCAA. | Convertible price limits do not apply. |
Is it legal for the tenant to rent a room?
The lease is legal according to the’Art. 8.2 of the LAU, always these steps are complex:
- Contract revision: The original contract must not expressly prohibit subletting.
- Written consent: The owner's prior written permission is mandatory.
- Rent limit: The fee charged cannot be higher than the total rent paid by the tenant.
- Sublease agreement: It must be formalized in writing and extinct with the main contract.
In this guide, Housfy Group has analyzed the taxation of the habitation driver and the legal rights of the owner and tenant.
Legal reference notes:
- Note 1: Convertible to the LAU (habitual habitat)This regime is training in the’Article 2 of the Llei d'Arrendaments Urbans (LAU), which defines the tenancy of habitation as that which imposes on a habitable building the primary purpose of which it continues to satisfy the permanent habitation need of the tenant. Seva regulation is imperative according to the’Article 4.2 of the LAU, which gives the tenant the rights and extensions included in Title II of the established law.
- Note 2: Convertible sota Civil Code (Temporary / Per season)This assumption is correct for the’Article 3 of the LAU, which classifies the seasonal convertible as a lease for "different from the dwelling." Segons l'«Article 4.3 of the LAU, these contracts are governed primarily by the will of the parties and, in default, pels Articles 1542 to 1582 of the Civil Code.
- Note 3: Specification of the Leasing of ThingsFor states that do not include full habitation or permanence status,’Article 1543 of the Civil Code It is the formal supplementary norm, defining the contract as that one of the parties is obliged to donate to the other the gaudi or úss of a thing for certain times and price cert.
