Proposed tax on non-EU buyers in Spain: status, not law

What this guide can and cannot say

Readers ask about a tax aimed at non-EU buyers of Spanish property. Payotte tried to read the text of the parliamentary initiative itself. In its earlier research the Official Gazette of the Congress (BOCG) PDF answered 403, and on 15 October an attempt to open the Congress’s initiative page also returned “Access Denied”. Payotte does not work around a block. This guide therefore does not describe a rate, a tax base, an exemption or any other detail of a proposed tax. It states only what can be read at the Official State Gazette (Boletín Oficial del Estado, BOE), including the Congress’s own rules as published there. If you see a figure for this proposed tax, check where it comes from: Payotte has not verified it.

What the BOE shows on 15 October 2026

Payotte searched the text of Real Decreto-ley 29/2026, the housing decree-law in force since 8 October 2026 and not yet validated by the Congress, for the words “no residente” and “no residentes”: neither appears, and the text contains no purchase tax on non-residents or non-EU buyers. The rules on foreign buyers that exist today are listed further down; none of them is a tax on the purchase because of the buyer’s origin.

The dissolution of the Cortes

Real Decreto 806/2026, de 5 de octubre, published in the BOE of 6 October 2026 and in force that day, provides:

• Article 1: “The Congress of Deputies and the Senate elected on 23 July 2023 are dissolved.”
• Article 2: elections to both chambers “will be held on Sunday 29 November 2026”.
• Article 5: the new chambers meet in their constituent sessions on 23 December at 10:00.

Article 207 of the Reglamento del Congreso (text updated by the reform of 22 July 2025, in force from 31 July 2025) says that when the Congress is dissolved or its mandate expires, “all matters pending examination and resolution by the Chamber lapse (quedarán caducados), except those which its Standing Committee must constitutionally deal with”. The Standing Committee (Diputación Permanente) takes over the powers of the chambers under articles 86 and 116 of the Constitution while they are dissolved (article 78.2). Article 86 concerns decree-laws, not new taxes.

In plain terms: a bill, or any other initiative that had not completed its passage through the Congress, does not carry over to the next legislature. A new legislature can receive new initiatives, but the process starts again, and nothing in the texts read says that a lapsed proposal is revived.

Why a tax needs a law

The Constitution (article 133.1) gives the State the original power to create taxes “exclusively… by law”, and article 31.3 says that public financial obligations can be established only “in accordance with the law”. The Cortes exercise the legislative power (article 66.2). A tax on non-EU buyers would therefore need a statute passed by the Cortes and published in the BOE. A government announcement, a party manifesto or a press report is not a tax.

A decree-law (article 86) is a separate route that the Government may use in cases of extraordinary and urgent need; the Congress must then debate and vote on it within 30 days of its promulgation, to validate or repeal it. The housing decree-law of 6 October 2026 is itself waiting for that vote, and the BOE summaries read show no validation yet. That decree-law does not contain the measure discussed here.

What applies to non-EU buyers today

These are the national rules in force, none of them a purchase tax tied to origin:

• The same purchase taxes as everyone, set by region (ITP, AJD or VAT); see the purchase costs calculator.
• Non-resident income tax on rent (24% on gross rent for owners resident outside the EU/EEA) and on gains (19%); see UK buyers in Spain after Brexit and the non-resident tax calculator.
• Wealth tax, with a €700,000 allowance, and the solidarity tax above €3,000,000 with a compulsory representative for non-EU residents; see wealth tax for non-residents.
• A statistical declaration for non-resident purchases above €500,000, filed after the purchase; see declaring a foreign investment.
• Military authorisation for non-EU nationals in restricted zones; see military zones.
• Cash limits and the recording of means of payment in the deed; see cash payment limits.

How to follow it

Check the BOE (boe.es), section I, for any law or decree-law, and the official publications of the new Cortes after 23 December 2026. A real change would appear as a numbered law or decree-law with a date of entry into force. Until then, treat claims such as “Spain now taxes non-EU buyers” as unverified. Before signing, ask the notary which rules apply on the date of signing.

Which professional to consult

A lawyer registered with a Spanish bar association (colegio de abogados) or a tax adviser can tell you which rules apply on the date you sign; see property lawyers. Payotte does not recommend firms and gives no tax advice.