Spain’s Royal Decree-Law 2/2026 restores housing, energy, employment, tax, and territorial financing measures previously extended under Royal Decree-Law 16/2025. The decree protects vulnerable households, maintains energy discounts, extends tax incentives for green investments, and ensures public funding and disaster relief support through 2026.
Spain issued Royal Decree-Law 2/2026 on 3 February 2026, reintroducing several measures that had been extended under the now-repealed Royal Decree-Law 16/2025 of 23 December 2025.
- Housing and eviction protections
- Eviction Suspension: Eviction procedures for vulnerable households without alternative housing are extended until 31 December 2026.
- Small Landlord Exception: Landlords owning two or fewer homes are exempt from this suspension to prevent their own vulnerability.
- Compensation: Affected landlords or owners can apply for financial compensation until 31 January 2027.
- Energy protections
- Social Bonus (Bono Social): Extraordinary electricity discounts continue throughout 2026: 42.5% for vulnerable consumers and 57.5% for severely vulnerable consumers.
- Supply Guarantee: Interruptions to water, gas, and electricity supplies for vulnerable consumers remain prohibited until 31 December 2026.
- Employment and labour protections
- Dismissal Restrictions: Companies receiving direct aid under the decree cannot justify dismissals due to increased energy costs until the end of 2026.
- Employment Maintenance: Entities benefiting from working hour reductions or contract suspensions (ERTE) related to the Ukraine invasion are also barred from using these reasons for dismissals.
- Tax measures and green incentives
- Self-Employed Support: Limits for the objective estimation method (modules) in Income Tax (IRPF) and simplified VAT regimes are extended through 2026.
- Electric Mobility: IRPF deductions for electric vehicle purchases and charging points are extended until 31 December 2026.
- Energy Efficiency: Deductions for home energy efficiency improvements remain valid for works certified before 1 January 2027.
- Corporate Tax Incentives: Companies can continue the freedom of depreciation for renewable energy and electric vehicle investments entering service in 2026.
- Disaster Relief: Aid for victims of summer 2025 fires is exempt from IRPF, and direct aid lines for 2024 DANA victims now include entities without legal personality.
- Territorial financing and mercantile measures
- On-Account Payments: The State updates on-account payments to Autonomous Communities and Local Entities for 2026 to ensure public service funding.
- Valencia/DANA Financing: Exceptional borrowing or fund allocation is authorised for Comunitat Valenciana to cover extraordinary 2024 DANA expenses.
- Company Dissolution: Suspension of counting 2020–2021 losses toward legal causes for company dissolution continues until the end of the 2026 fiscal year.
- Energy sector in non-peninsular territories
- Financial Return Rate: The financial return rate for electricity production in non-peninsular territories (Canary Islands, Balearic Islands, Ceuta, and Melilla) is set at 6.58% for the 2026–2031 regulatory period.
Earlier, Spain’s Official State Gazette (BOE) published the Congressional Resolution of 27 January 2026 on 28 January 2026.
