Note
Spain 100% tax on non-EU property buyers: the proposal
Quick answer
Bill 122/000196, filed by the Socialist group in May 2025, would create a state tax on transfers of property to non-EU residents at 100%, reduced by the transfer tax paid. In the bulletin we read, the bill had only been admitted for processing. It is not law.
Applies toNon-EU buyers who have seen headlines about a huge tax and want to know what is real.
On this page: 8 sections
What changed
- The Congress and the Senate were dissolved by royal decree on 5 October 2026 and elections called for 29 November 2026. Matters pending in the Congress lapse on dissolution, with exceptions; we read this as ending the bill but did not see the Congress record say so.
- Page published from the bulletin of the Congress (30 May 2025). Later progress not confirmed.
§ 1What the text says
The bill is registered in the Congress as 122/000196, the bill to promote the rental of homes at affordable prices, filed by the Socialist parliamentary group and published in the bulletin on 30 May 2025. Its fourth article creates the Impuesto Complementario Estatal sobre la Transmisión de Bienes Inmuebles a no Residentes en la Unión Europea. The tax rate is 100%, with the regional transfer tax paid on the same operation deducted. This page belongs to the chapter in an overview of rules and policy.
§ 2Base and exclusions
According to the text, the base is the reference cadastral value, or a higher declared value or price. Charges that reduce the value are deductible, but debts are not. The exclusions include transfers by businesses or professionals subject to VAT, mortgages and security rights, the Basque Country and Navarre under their foral regimes, and transfers covered by international treaties.
§ 3Where it came from
The Prime Minister announced the idea in January 2025, among a package of housing measures, and cited the examples of other countries. The bill was one way of bringing it forward. Press reports at the time described it as aimed at limiting purchases by non-EU, non-resident buyers. Press reports are not the text, which is why we cite the bulletin.
§ 4Status
The bulletin we read shows that the Mesa of the Congress admitted the bill for processing and sent it to the Government under the rules of the chamber. It does not show a debate of the principle in the plenary session, so that step is not recorded there. A list of the Mesa’s decisions of March 2026 appeared in our search but we did not read it, and we do not state its content. We cannot say whether the bill advanced, was amended or lapsed.
The Congress that held the bill no longer exists as a working chamber. A royal decree of 5 October 2026 dissolved it and the Senate and called elections for 29 November 2026. The rules of the Congress say that, once the chamber is dissolved, matters still waiting for examination lapse, with a few exceptions for the standing committee. We read that as the end of this bill, and we did not find the Congress record saying so, so treat the lapse as our reading. A new parliament would have to file a new text for the idea to return.
§ 5What it is not
It is not law, it is not a decree, and it does not apply to any purchase today. A bill from one parliamentary group needs a majority to pass, and may change a great deal on the way. Treat it as a signal of policy debate, and not as a rule you must plan around.
§ 6If you are a non-EU buyer
Ask your lawyer for the current status, and for the effect if a version became law, including whether it would apply to a contract signed before its entry into force. The by-nationality section explains the other differences for non-EU buyers, and tax changes for non-residents in detail follows changes in tax for non-residents.
§ 7Updates
We will update this page when we read a newer entry in the Congress bulletin or the gazette. The log shows each change.
§ 8More on this topic
The rules on restrictions on non-residents explains which limits apply to non-residents and the rules on the Balearic Islands explains what we found on Balearic restrictions.
The rules on the Canary Islands explains the Canarian request to limit purchases and the rules on law changes in 2026 explains what changed in 2026 and what we could not verify.
FAQRelated questions
Is the 100% tax in force?
No. It is a bill. The Congress bulletin we read shows it admitted for processing and sent to the Government. A tax only applies after parliament passes it and the gazette publishes it. We found no sign of that.
Who would pay it?
The text would apply to purchases of property by people and entities not resident in the EU, with exclusions, including transfers by businesses subject to VAT and the Basque Country and Navarre. Check the exact text, since amendments could change it.
Should I rush to buy or stop?
Do not decide from a headline. Ask a Spanish lawyer for the current status and for the effect on your purchase, including how a clause in the contract could protect you. Rules can change at any stage of the bill.
Sources
- Congreso de los Diputados: Proposición de Ley 122/000196 para impulsar el alquiler de viviendas a precios asequibles (BOCG B-229-1) (official source, opens in a new window), Article 4: tax on transfers to non-EU residentsLast checked 17 October 2026
- Boletín Oficial del Estado: Real Decreto 806/2026, de 5 de octubre, de disolución del Congreso de los Diputados y del Senado y de convocatoria de elecciones (BOE-A-2026-20742) (official source, opens in a new window), Articles 1, 2 and 5 and entry into forceLast checked 26 October 2026
- Congreso de los Diputados: Reglamento del Congreso de los Diputados, Título XIII (asuntos en trámite a la terminación del mandato) (official source, opens in a new window), Article 207Last checked 26 October 2026
General information only. This is not legal, tax or financial advice. Check your own situation with a qualified adviser.