The 2026 Income Tax campaign includes some changes that are worth considering if you own a property in areas such as Pilar de la Horadada, Torrevieja, Orihuela Costa, San Pedro del Pinatar, Santiago de la Ribera, Los Alcázares or La Manga del Mar Menor. It is not a reform that will completely change the market, but it may influence important decisions, especially if you are thinking about selling, renovating or reviewing the tax situation of a second home.

Does this mean it is now more profitable to keep an empty property?

Not necessarily. What changes is that, in some cases, the reduced 1.1% rate may be applied to the imputed income from real estate. Put more simply, this can reduce the tax burden on certain properties that are not rented out and are only used occasionally.

That said, this does not mean that leaving a property unused automatically becomes the best option. Lower tax pressure can help, but it does not replace a strategy. In many cases, it is still more worthwhile to assess whether it is better to sell, rent or better prepare the property in order to get more value from it.

The other key point: energy efficiency deductions remain a real opportunity

Another of the most interesting points is the continuation of deductions for energy-efficiency improvements. This can be especially useful for owners who have been thinking for some time about carrying out some improvements before selling.

Here the question is usually very direct: is it worth investing something in the property before putting it on the market? In many cases, yes. Not only because of the possible tax advantage, but also because a better maintained, more efficient and more up-to-date property is usually much more attractive to buyers. And in practice, that can mean more interest, better viewings and a more competitive market launch.

Who is most affected by this information in our area?

Above all, second-home owners, people who keep a property closed for much of the year, and those who are considering what to do with a coastal property. It can also be useful for people who have inherited a property or have been postponing the decision to sell for some time.

In Costa Blanca South and Costa Cálida, this profile is very common. That is why these changes fit especially well in municipalities where holiday homes and seasonal use play an important role. It is not just about paying more or less income tax, but about understanding whether this could be a good time to move forward with the property in a more strategic way.

So, is this good news for the real estate sector?

Yes, but with some nuance. It is not the kind of news that will, by itself, trigger a surge in property sales, but it is positive because it helps many owners review their situation and consider decisions they may have been postponing.

For a real estate agency, this is important because it makes it possible to guide owners more effectively. When someone better understands how taxation affects them and what options they have for their property, they tend to move forward with greater clarity. And that usually leads to better planned transactions and more confident decisions.

What should you review now if you own a property in Costa Blanca South or Costa Cálida?

This is a good time to review the condition of your property, how you use it and whether it makes sense to keep it as it is or consider a change. Sometimes the best option is to sell. Sometimes it is worth making small improvements first. And in other cases, it is simply a matter of analysing whether the property is well positioned for the type of demand in its area.

Not all properties need the same thing. Not all owners are at the same stage either. That is why the important thing is not to stay only with the headline of the news, but to understand how it applies to each real case.