Spain's 100% Tax on Non-EU Buyers: Where It Stands in 2026
By Dmitry Mateshin, Founder
A 100% tax on property bought by non-EU residents has been headline news since 2025. Here is what was proposed, what the record shows, and how to plan a purchase around it.
If you have read that Spain will tax non-EU buyers at 100%, you have read about a proposal, not a law. At the time of writing, 22 October 2026, press reports describe it as stalled and not in force. This guide sets out what was proposed, what has happened since, and how to plan a purchase without relying on either the rumour or the reassurance.
The short answer
The measure is a proposal. The most recent press report we read, dated 19 October 2026, says it has not advanced through Parliament and is not currently in force. The purchase costs that apply today are the ones described in our buying guide. A bill that has not passed cannot be applied to a purchase, which is why the useful question is not "will it happen" but "what does my contract say on the day I sign".
What was proposed
In early 2025 the government put forward a measure formally called the Complementary State Tax on the Transfer of Real Estate to Non-EU Residents. It would have charged 100% of the property's taxable base, in addition to the purchase price, for buyers who live outside the EU. The idea was presented as a response to housing costs, and it drew wide attention because it was easy to state in one line.
To see the scale of what was proposed, take an illustration with assumed figures: for a taxable base of €500,000, a 100% rate would mean a tax of €500,000 added to the price. The actual base for any purchase is set by the tax authority, so your own figure would differ. The illustration shows why the proposal was discussed so widely, and why, for an actual purchase, the answer has to come from your lawyer and not from a headline.
What has happened since
The record is short:
- January 2026. A new housing reform package was presented. The 100% tax was not its focus.
- End of March 2026. Parliamentary records showed that the bill had never been formally debated: no readings, no committee work and no plenary discussion.
- Early October 2026. Two new housing decrees were announced after Congress rejected similar bills. The 100% tax is not among their measures.
- Mid-October 2026. Parliament had been dissolved, and the Standing Committee was handling the latest housing measures. The tax was not part of them.
Each of these points comes from press reporting on the parliamentary record. The official position is whatever the gazette (BOE) publishes, and that is the document your lawyer checks.
What is real: the October housing decree
Do not confuse the proposal with the decree that was actually published. Royal Decree-law 29/2026 of 6 October 2026 is law, with a vote still pending on whether it stays. It limits some entities, and large holders of homes, from buying residential property at less than 70% of its appraised value. It does not contain a 100% tax on non-EU buyers. We explain what it covers, and what it does not, in our guide to the 70% rule.
How to plan around a proposal
- Budget on the rules in force. Use the purchase costs in the buying guide and ask your lawyer for the figures on your specific property.
- Do not buy or delay because of a headline. A purchase decision should rest on the home, the price and your plans. A tax that has not passed is a reason to ask a question, not a reason to rush or to wait.
- Ask for the position in writing. Before you sign the reservation contract, ask your lawyer to confirm in writing that no additional transfer tax applies to your purchase at that date. Legal due diligence, NIE and notary steps are part of what our team coordinates for clients, but the legal confirmation itself comes from your independent lawyer.
- Keep the paperwork ready. The documents that slow a purchase are ordinary ones: NIE, proof of funds, a bank account, a power of attorney if you cannot attend.
Where to check the status yourself
You do not need to rely on commentary, including ours. Three places give a primary answer. The official gazette (BOE) publishes every rule that becomes law, and a measure that is not there is not in force. The Congress website shows the stage of each bill and decree. And your lawyer should be able to tell you, in one email, whether any new tax applies to your purchase at the date you sign. Ask that question before the reservation, and again before the deed.
Questions to put to your lawyer
- Does any tax or surcharge apply to my purchase today because of where I live?
- If a new rule is published between the reservation and the deed, which version applies to me?
- How are the purchase costs calculated for this property, and what is the total I should have available?
- If I buy through a company or another structure, what changes?
- Which documents prove the origin of my funds, and how long do they take to prepare?
Why this headline keeps returning
The proposal was announced as part of a wider debate about housing costs in Spain, and foreign demand has been part of that debate in press coverage. That is why every new housing measure triggers questions about the 100% figure. It is also why the clearest way to follow the subject is to track the official gazette and the parliamentary record, not commentary.
Start with the home, not the headline. Browse the Collection to see what is available at your budget, read the buying guide for the full sequence of steps and costs, and see How We Work if you would like us to coordinate the search and the process. If you came here asking about residency rather than tax, our article on the end of the Golden Visa covers that separate question.
This guide is general information, not legal or tax advice. Rates and rules change; confirm current figures with your independent lawyer or gestor before you commit.
