Note
Spain tax changes for non-resident property owners
Quick answer
In force: non-residents file returns for their Spanish home, and the rate on property income is 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for others. Proposed, not law: the extra tax of 100% in bill 122/000196.
Applies toNon-resident owners and buyers who want the current tax position and the proposals in one place.
On this page: 10 sections
What changed
- Page published with the rates in force and the status of bill 122/000196.
- Read the tax articles of decree-law 29/2026 in the gazette: imputed-income scale from 1 January 2027, VAT on short furnished lets and a council surcharge on tourist homes. We could not confirm that the scale applies to non-residents. Source: s-rdl29
- Noted the reported tax measures in the decree-law of 6 October 2026, not yet read in operative text.
§ 1Taxes in force
A non-resident owner of a Spanish home files returns for the home even when it is not let. The tax agency states that the rate on property income is 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for all other non-resident taxpayers. The yearly local property tax and the taxes on the purchase and sale also apply. The costs section explains each. This page belongs to the chapter in what to know about rules and policy.
§ 2The October 2026 decree-law
Decree-law 29/2026 awaits validation by the standing committee of the Congress, and press expects the vote around 12 November. We read its tax articles in the gazette. From 1 January 2027 imputed property income is set on the combined cadastral value at a scale of 1.1%, 1.5%, 2% and 3%. Furnished lets of up to thirty nights are taxed at 10% VAT from 1 December 2026, and councils in stressed zones may add a surcharge to the property tax on tourist homes, up to 50%, 100% or 150%. The text we read does not mention non-residents or the non-resident income tax, so we could not confirm that the new scale reaches a non-resident owner. Ask a tax adviser before you rely on either answer.
§ 3Proposed taxes
Bill 122/000196 would add a state tax on transfers of property to non-EU residents at 100%, with the regional transfer tax deducted. The 100 percent tax proposal in detail sets out its text and status. It is a bill and not law. If it became law in some form, it would be a one-off tax on the purchase and not a yearly tax.
§ 4What we cannot confirm
We did not find an official source for any change in 2026 to the rates of non-resident income tax, or to the retention on a sale, and we do not state one. Tax rules change every year, usually in the budget or a decree law. Ask your adviser to confirm the rates for the tax year that applies to you.
§ 5Regional taxes
The transfer tax on a resale home is set by the region, and regions change their rates and bonuses. The costs section lists the rates we verified with the dates, and marks regions that we could not verify. Regional changes are the most common kind of tax change affecting buyers.
§ 6Residence
A buyer who moves to Spain and becomes tax resident leaves the non-resident regime. The tests are explained in the residency section. Changes proposed for non-residents would not apply to residents in the same way.
§ 7How to follow changes
Check the tax agency’s notices, the official gazette and your regional tax authority’s page before the deed and before each yearly return. Ask your adviser whether a pending change affects the timing of your purchase.
§ 8Source note
This page distinguishes what is in force, which rests on the tax agency, from what is proposed, which rests on the Congress bulletin. Where we could not read an official text, the page says so.
§ 9Timing
Tax changes in Spain often take effect at the start of a tax year or on publication in the gazette. If a change is pending, ask your adviser whether signing before or after a date changes your tax, and weigh that against the practical risks of rushing.
§ 10More on this topic
Restrictions on non-residents in detail explains which limits apply to non-residents and the Balearic Islands in detail explains what we found on Balearic restrictions.
The Canary Islands in detail explains the Canarian request to limit purchases and law changes in 2026 in detail explains what changed in 2026 and what we could not verify.
FAQRelated questions
Have non-resident taxes changed in 2026?
We found no official source for a change in 2026 to the non-resident income tax rates, so we do not state one. The costs section sets out the rules we verified. Ask a tax adviser to confirm the year’s position.
Is the proposed tax on non-EU buyers law?
No. It is in a bill that, in the bulletin we read, had been admitted for processing. It would be a one-off tax on the transfer, separate from the yearly income tax. Treat it as a proposal until published in the gazette.
Where do I find official tax notices?
On the tax agency’s site, which publishes forms, rates and guidance for non-residents, and in the official gazette. A tax adviser registered in Spain will know of changes that apply to your return and your year.
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
- Agencia Tributaria: Rental income of non-residents: specific questions on property (official source, opens in a new window), Rates, gross base, deductible expenses, imputed income for unlet monthsLast checked 17 October 2026
- Boletín Oficial del Estado: Real Decreto-ley 29/2026, de 6 de octubre, por el que se adoptan medidas urgentes para la protección de la función social de la vivienda y la ampliación de la oferta de vivienda asequible (BOE-A-2026-20823) (official source, opens in a new window), Arts. 1 to 10 and the fifth and sixth final provisions read in the gazette page; end of the final provisions not readLast checked 26 October 2026
Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.