Spain's 100% Tax on Non-EU Buyers Still Hasn't Passed: Status Check for September 2026

The proposal that's unsettled foreign buyers for two years, a 100% surcharge on transfer tax for non-EU, non-resident purchasers, remains a proposal, not law. Prime Minister Pedro Sánchez announced it on 13 January 2025 as part of a 12-point housing package. Since then Congress has held no vote on it, no formal debate and no committee review. The government's own January 2026 housing package pushed it further down the agenda.

The reason is parliamentary arithmetic. Sánchez leads a minority government and lacks the votes: one coalition partner sees the measure as insufficient, while another wants an outright ban rather than a tax.

If it ever passes, several groups would be exempt: EU and EEA citizens, Spanish residents of any nationality, off-plan and new-build purchases bought directly from a developer (these fall under VAT, not transfer tax), and inheritances and gifts. Non-resident, non-EU buyers, including those from the UK, US, Canada, Russia, China and Australia, would be the ones affected.