{"id":2145753,"date":"2026-10-14T11:45:54","date_gmt":"2026-10-14T09:45:54","guid":{"rendered":"https:\/\/grupliving.com\/ibi-tasa-basuras-alquiler-decreto-vivienda-2026\/"},"modified":"2026-10-14T12:09:16","modified_gmt":"2026-10-14T10:09:16","slug":"property-tax-garbage-fee-rental-housing-decree-2026","status":"publish","type":"post","link":"https:\/\/grupliving.com\/en\/property-tax-garbage-fee-rental-housing-decree-2026\/","title":{"rendered":"Property Tax and Garbage Collection: Changes to Payments for Tenants Under the Housing Decree"},"content":{"rendered":"
If you own a rental property in Sitges, it is very likely that this question has crossed your mind more than once: which expenses can I legally pass on to my tenant?<\/b> The new Royal Decree-Law 29\/2026 has just changed the rules of the game, and it is best to have them clear before signing the next lease contract.The regulation amends the Urban Tenancy Act (LAU)<\/a> and directly affects how IBI property taxes, garbage collection fees, and other expenses are allocated between landlord and tenant.<\/p>\n

What exactly has changed?<\/h2>\n

Royal Decree-Law 29\/2026 amends Article 20 of the LAU to prevent landlords from transferring property-related taxes to tenants when the tenant is not the legal tax debtor for that specific tax. Additionally, in declared stressed residential market<\/b> areas, Article 17 introduces extra restrictions to prevent certain expenses from being used as an indirect method to raise the rent above allowed limits.<\/p>\n

In practice, this means it is no longer enough to look at who physically pays the bill: you must analyze what type of tax it is, who the statutory taxpayer is, when the lease was signed, and whether the property is located in a stressed zone<\/b>.<\/p>\n

Can the landlord charge IBI property tax to the tenant?<\/h2>\n

No, in new contracts this is no longer permitted<\/b>. Previously, Article 20.1 of the LAU allowed parties to agree that certain taxes were borne by the tenant, and the Supreme Court had even upheld passing on the IBI tax when stated in the agreement, even if the exact annual amount was not explicitly detailed.<\/p>\n

With this reform, that changes: since the tenant is not the passive taxpayer for IBI, the landlord cannot include a clause compelling them to cover it<\/b>.<\/p>\n

What about the garbage tax?<\/h2>\n

Yes, there are no changes here<\/b>. The distinction lies in who holds the legal status of taxpayer for each item: for the garbage fee, the passive subject is the direct beneficiary of the service (i.e., the tenant), while the property owner merely acts as a substitute debtor before the City Council, according to Article 23.2.a of the Local Tax Law.<\/p>\n

Since the tenant is indeed the legal taxpayer in this case, the exception established by law is met, and the garbage fee continues to be chargeable<\/b> as normal.<\/p>\n

Stressed zones: additional restrictions to consider<\/h2>\n

If your rental home is located in a stressed residential market<\/b> area, there are two extra restrictions you must be aware of:<\/p>\n

    \n
  • Article 17.6:<\/b> new contracts cannot introduce expenses, taxes, fees, or similar items that were not already included in the previous lease agreement for that same property.<\/li>\n
  • Article 17.7:<\/b> if the landlord is additionally considered a large property holder, the starting rent cannot exceed the reference price index system cap, and expenses or fees cannot be used to bypass this cap indirectly.<\/li>\n<\/ul>\n

    Which expenses can the tenant still cover?<\/h2>\n

    The regulation clarifies and maintains several key rules:<\/p>\n

      \n
    • Individually metered utility services<\/b> (water, electricity, gas) remain the responsibility of the tenant, just as before.<\/li>\n
    • Other general expenses, services, or non-individualized costs can still be agreed upon, but always in writing and specifying the annual amount<\/b> at the time of signing.<\/li>\n
    • Important update<\/b>: in buildings that do not fall under the horizontal property regime (for example, apartment blocks belonging to a single owner), it is prohibited to pass community fees on<\/b> to the tenant.<\/li>\n<\/ul>\n

      When do these changes take effect?<\/h2>\n

      These rules apply to contracts signed after RDL 29\/2026 enters into force<\/b>. Pre-existing contracts maintain the legal regime in effect at the time of signing, except regarding lease extensions and rent updates, as specified in Transitory Provision Four of the Housing Act.<\/p>\n

      In summary<\/b><\/h2>\n\n\n\n\n\n\n\n\n\n\n
      Item<\/th>\nCan it be passed to the tenant?<\/th>\n<\/tr>\n<\/thead>\n
      IBI (Property Tax)<\/b><\/td>\n\u274c No, in new contracts<\/td>\n<\/tr>\n
      Garbage Tax \/ Fee<\/b><\/td>\n\u2705 Yes<\/td>\n<\/tr>\n
      Individual Utilities (Water, power, gas)<\/b><\/td>\n\u2705 Yes<\/td>\n<\/tr>\n
      Community Fees (Horizontal property buildings)<\/b><\/td>\n\u2705 Yes<\/td>\n<\/tr>\n
      Community Fees (Single-owner \/ non-Horizontal buildings)<\/b><\/td>\n\u274c No<\/td>\n<\/tr>\n
      New Expenses in stressed housing zones<\/b><\/td>\n\u274c Restricted under Article 17.6 \/ 17.7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      If you have questions about drafting your next rental contract in compliance with this regulation, at Grup Living we can help you review it and ensure full compliance with the new law.<\/p>\n<\/article>\n","protected":false},"excerpt":{"rendered":"

      If you own a rental property in Sitges, it is very likely that this question has crossed your mind more than once: which expenses can I legally pass on to my tenant? The new Royal Decree-Law 29\/2026 has just changed the rules of the game, and it is best to have them clear before signing […]<\/p>\n","protected":false},"author":1,"featured_media":2145754,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[540],"tags":[924,925,960,928,958,930,931,957,961,933,959,935,936],"class_list":["post-2145753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sitges-real-estate-information-and-tips","tag-contrato-de-alquiler","tag-gastos-comunidad-inquilino","tag-landlord-tenant-billable-expenses","tag-ley-arrendamientos-urbanos","tag-new-housing-decree-2026","tag-pago-ibi-contrato-alquiler","tag-quienes-pagan-las-derramas","tag-sitges-rentals","tag-stressed-housing-zone-catalonia","tag-suministros-alquiler-vivienda","tag-tenant-ibi-property-tax","tag-tribunal-supremo-ibi-inquilino","tag-tributos-alquiler-vivienda"],"yoast_head":"\nProperty Tax and Expenses to the Tenant: What Is Legal in 2026? 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