We leave a brief comment with the highlights on the reform of the LAU that came into force on December 17, 2018.
(R.D.LEY 21/2018 DE 14 DE DICIEMBRE).-
1.- DURATION.– Extension of minimum terms and duration of extensions:
The terms of the lease agreements are extended to 5 years if the lessor is an individual or 7 if it is a legal entity.
As for the extensions at the end of the contract they become 3 years.
2.- MANAGEMENT AND FORMALIZATION EXPENSES.- In the case of legal entity lessor, the expenses for such concepts shall be borne by them, except in the case of expenses caused by the direct initiative of the lessee. In principle we interpret that mediation or intermediation fees are not included in these concepts.
3.- GUARANTEES.- In addition to the deposit, additional amounts higher than two months’ rent may not be required as a guarantee, except in the case of long-term contracts (with a pact of more than 5 or 7 years, depending on the case). It seems that, according to the norm, it is about guarantees that suppose a disbursement which does not exclude the joint and several guarantor or others of a personal nature.
4.- TAXES.- They affect the ITPAJD and the IBI.
Exemption of the ITP and AJD in the leases for stable and permanent use referred to in art. 2 of the LAU.
The IBI can not be passed on, in the terms provided in art. 63 of the Ley Reguladora de Haciendas Locales, to the tenant in the residential rent of limited rent by virtue of legal norm.
Possible 50% surcharge on the liquid quota of the IBI on vacant residential buildings with permanent character.
The City Councils may rebate up to 95% of the IBI fees in the case of housing for rent at a limited price.
Delimitation of tourist rental.
Measures for the adoption of agreements in buildings on horizontal property (three fifths of the owners may limit or condition the tourist rental within the building). And to promote universal accessibility in buildings.
Modification of the procedural law in protection of vulnerable households.
Looking to the future, we work on:
- Measures to promote the supply of housing for rent.
- New RD Law on administrative and procedural measures of territorial and urban legal security.
- State Housing Law.
- Promotion of private initiative to build and rehabilitate social housing.
- Plan 20,000 homes for the coming years.