The 100% tax on non-EU buyers: what was proposed
What the Spanish government proposed on home purchases by non-EU non-residents, who it would affect and why it should not be assumed to be in force.
1 min read
Data and events refer to: January 2025.
In January 2025 Spain's prime minister announced a measure that made headlines worldwide: taxing home purchases by non-residents from outside the European Union at up to 100%.
What was tabled
The Socialist Group registered a bill in Congress to create a complementary tax on property transfers to non-EU residents, at up to 100% of the taxable base.
Who it would affect
Under the proposal, buyers from outside the EU who do not live in Spain. It would not affect EU citizens or those already resident here.
Where it stands
The initiative was being debated in Congress in June 2025. The sources we consulted for this article do not show it as approved, but parliamentary initiatives can change. Check the official gazette before signing.
The legal doubts
Several law firms have questioned whether it fits constitutional and European law.
Unless it is approved, non-residents pay the same purchase taxes as everyone else. Always distinguish between what has been announced, what is being processed and what is in force.
