The Law 187 of 2026, known as the Housing Law, in Cuba, seven days after its publication in Official Gazette No. 86 on October 14. The regulation, approved by the National Assembly of People's Power on July 30, replaces the General Housing Law of 1988 and modifies the rules concerning ownership, buying and selling, maintenance, and access to properties.
The text acknowledges the right to own two residences, in addition to one designated for rest or vacation; it regulates transactions with foreigners and legal entities; establishes cashless payments, and uses the cadastral value as a tax reference.
Up to two homes, in addition to the "rest or vacation" one
Article 4.1 states: "The right of individuals to own up to two residential properties is recognized, without prejudice to the ownership of a vacation or seasonal home, as declared in the constitutive title."
The distinction allows for two residences without counting the one designated for rest or vacation, as long as that condition is specified in its title.
If it is proven that a person exceeds the permitted limit, the municipal director of Housing can issue a resolution for the loss of the most recently acquired housing, after processing the corresponding file.
Trade with foreigners and companies
Although Article 3 generally identifies natural persons as Cuban citizens and foreigners with permanent residency, it establishes exceptions for real estate activities and buying and selling.
Article 89 expressly includes transactions between natural persons, between natural persons and legal entities, and between legal entities, whether Cuban or foreign. It also stipulates that foreigners who acquire a residence are subject to the rights and obligations of the law.
Sales transactions are formalized through a public deed before a notary located in the province where the property is situated, for the price agreed upon by the parties. Exceptions are made for transactions in favor of the State and those arising from certain administrative allocation acts.
Non-state economic entities can acquire up to two residential properties through purchase, as long as they do not exceed this limit through other forms of transfer. The regulation also permits the purchase of rights to properties under construction, according to its guidelines.
The payment for the purchase cannot be made in cash
Article 90 states that the agreed price must be paid through instruments provided for in banking legislation or any other method that is not cash.
Before selling, the owner must have settled any debts related to the price of the property, fulfilled the tax payment, and registered the property with the Central Property Registry.
The registration obligation also includes the transfers of ownership, encumbrances, structural modifications, and other rights related to the property.
The cadastral value determines the tax reference
The law amends articles 44 and 203 of the Tax System Law and introduces the cadastral value in the determination of the tax bases.
For sales transactions, the transfer price is used as the basis, provided it is equal to or greater than the cadastral value. For transfers under other concepts, the amendment to Article 203 establishes the cadastral value determined by the competent authority as the reference.
In exchanges with compensation, the taxable base for the person receiving that compensation includes the cadastral value plus the amount received. These provisions regulate the base on which the tax is calculated; they do not, by themselves, establish a single tax rate.
Being absent requires appointing a representative
The new law does not reproduce the automatic loss of housing due to emigration that was included in the previous legislation. However, it retains responsibilities for maintenance and representation for absent owners.
Article 139.3 requires that the owner intending to be absent appoint a representative to act in cases of health emergencies, administrative or judicial procedures, and other situations. In buildings subject to horizontal property, this representative must fulfill the corresponding obligations.
In addition, property owners must restore the conditions of use for permanently uninhabited homes that lack security, protection, cleanliness, or maintenance, and whose deterioration negatively impacts the surrounding environment, even if they have not been declared in ruin.
If abandonment leads to a declaration of ruin and the owner does not take steps to recover the property, the Municipal Housing Department may petition the court for the loss of rights and subsequent availability for a new assignment.
Family housing and protection of cohabitants
Article 61 establishes that the status of family home must be registered in the Central Property Registry, stating that the family home is exempt from seizure. If there is a dispute regarding this status, it is up to the court to decide.
Although the owner can decide with whom they live and request the termination of the cohabitation, that authority has its limits.
Article 66 protects certain family members, partners, and vulnerable elderly individuals when they have no other housing, residence, or means to secure it. Protection may be lost if they commit violence against the owner or other titleholders.
The law also considers null and void any sales, exchanges, and donations that violate the protection granted to those cohabitants.
Inheritance and rights of those occupying the residence
When the heirs reach an agreement, the allocation is formalized before a notary; if there is a conflict, it is resolved in court.
If the owner passes away without heirs or legatees and the property remains occupied by other individuals, Article 86 stipulates its transfer to the State after two years have elapsed.
In that case, the Municipal Housing Authority recognizes the right to acquire ownership to those who have occupied the property with the deceased's consent for at least the five years prior to their death.
The Municipal Administration Council may also authorize the transfer, with payment of the price, to occupants who do not meet this requirement when there are circumstances that justify it and they do not own another dwelling.
Subsidies with obligations for fifteen years
Receiving a home or building one with state assistance may limit its subsequent transfer.
Article 53 requires those who receive a subsidy for self-built housing to repay the subsidized amount if they sell or donate the property within the first fifteen years, under the circumstances outlined by law.
For other homes assigned with subsidized resources or prices, preferential acquisition rights of the State are established, along with administrative authorizations or the return of the subsidy, depending on the case.
These obligations must be recorded in the title and the registry. The deadline starts from the first state assignment: subsequent transmissions do not reset the fifteen years.
Young people and families with three or more children
Articles 63 and 64 provide for programs to facilitate access to adequate housing for young people aged 18 to 30.
Among the measures are subsidies for materials, credits, loans, partial price assistance, tax benefits, temporary rentals, and priority delivery of homes constructed or acquired by organizations and economic entities.
Differentiated measures are also considered for young women in situations of early motherhood, disability, gender-based violence, or economic vulnerability.
The law identifies as prioritized population mothers, fathers, and other individuals responsible for three or more children or adolescents, in addition to other groups with housing needs.
Common expenses and building management
Apartment owners must contribute to the cleaning, maintenance, preservation, and rehabilitation of the building's common elements.
The regulation includes among these elements structures, facades, staircases, elevators, cisterns, tanks, water pumps, and other collective facilities.
The board of administration, composed of the members, can approve income and expenses, set monthly fees, and manage the community’s bank accounts. Its executives include a president, a secretary, and a treasurer.
The law also recognizes housing cooperatives and maintains microbrigades as a method of construction. The homes built by microbrigadists are transferred to them at a 30% discount off the price.
Five years to request certain transfers
The transitional provisions grant five years from the date of entry into force for certain legitimate occupants, usufructuaries, and tenants covered by them to apply for the transfer of ownership.
If they let that deadline pass, the right to apply through that channel expires, and they will be considered tenants of a state-owned residence, according to the relevant regulation.
Rights acquired under previous regulations remain valid. Likewise, matters that were already in process before the housing authorities or the courts will continue in accordance with the provisions under which they were initiated.
Critiques of the text
The economist Elías Amor criticized the law for failing to define a clear role for banks or establish sufficient guarantees for a mortgage credit system, which in his opinion dissuades private investment in a context where the housing deficit exceeds 929,000 homes.
The limit of two properties per person was also pointed out by Amor as a hindrance to investment in a market that urgently needs to expand its supply.
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