Foreigners face massive tax bill. Photo: Bulletin files

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Spanish Prime Minister Pedro Sanchez announced this morning that non-resident citizens from countries outside the European Union (Britain and U.S. included) would face a massive tax bill if they wanted to buy a home in Spain. It was one of a series of measures announced by the government to try and make homes more affordable and available for Spanish citizens.

According to El Econimista one of the star measures is the limit on purchases by non-EU/ non-resident foreigners. "For them, the tax burden will be up to 100% of the value of the property," Sánchez announced.

"In 2023 alone, non-residents from outside the European Union bought 27,000 houses and flats. Not to live in them, but mainly to speculate. To make money out of them. Something that, in the context of the shortages we are experiencing, we cannot afford’, said Sanchez said.

Spain is battling with a major housing shortage and the Spanish government and local authorities (including the Balearics) have spoken about trying to limit the sale of homes to non-resident Britons.

If this new legislation become law then it will be a major blow for thousands of Britons and Americans who dream of owing a holiday home in Spain despite the 90 day law which limits the amount of time they can spend in Spain.

Richard Pearson wrote on the Bulletin website: "If this proposal prospers, it will mean that there is only one option, if they wish to reside in Spain which isn’t a given, it will be to rent, pushing the prices even higher and even more out of reach of the normal working person...."

12 Measures presented by PM Sanchez

Let's get to work’. This is how the President of the Government, Pedro Sánchez, concluded his presentation of the 12 measures to facilitate access to housing in Spain.

1. The State has transferred more than 3,300 homes and almost 2 million square metres of residential land to the recently created Public Housing Company, to build thousands of protected flats for affordable rent.

2. Throughout the first half of the year, the Public Housing Company will begin to incorporate the more than 30,000 homes currently held by SAREB, 13,000 of them immediately.

3. It is intended to approve a legal mechanism so that the new Public Housing Company will have priority in the purchase of housing and land, and another to guarantee that all housing built by the State will remain in public ownership indefinitely.

4. The purchase of housing by non-resident non-EU foreigners will be limited, which will be done by increasing the tax burden to 100% of the value of the property.

5. The regulation will be tightened to prosecute fraud in seasonal rentals and a fund will be created so that regional and municipal governments can reinforce inspections.

6. Tax reform will also be taken to Congress to ensure that tourist flats are taxed as a business, promoting, within the framework of the new European directive on VAT, the application of a tax on tourist rentals that puts them on a par with other economic activities.

7. In addition, the aim is to change the system of tax advantages that SOCIMIS have so that they only apply to the promotion of affordable rental housing.

8. A system of public guarantees will be applied to protect owners and tenants who participate in affordable rentals.

9. An aid programme will be set up for the rehabilitation of empty homes to make them available for affordable rent.

10. The Government will propose to the Congress of Deputies the approval of a 100% personal income tax exemption for homeowners who rent their homes according to the Reference Price Index, without the need for them to be located in areas declared to be under stress.

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11. The Government will create a new Strategic Project of the Recovery Plan (PERTE) aimed at boosting innovation and modernisation of the industrialised and modular construction sector. It will be located in the province of Valencia to contribute to the reconstruction of the economic fabric affected by the dana.

12. Maintain and increase the aid programmes that will be included in a new State Housing Plan.

Foreign property buyers in Spain

British........ 8.37 percent

Germans......6.8 percent

Morrocans.....6.1 percent

Romanians.....5.3 percent

French...........5.2 percent

Italians..........5.1 percent

Dutch.............5.1

Belgiums........4.6

Additional reading: (In Spanish)

https://www.ultimahora.es/noticias/nacional/2025/01/13/2304527/sanchez-anuncia-medida-inedita-espana-dificultatara-compra-viviendas-extranjeros-extracomunitarios.html

https://theobjective.com/economia/2025-01-13/gobierno-compra-vivienda-extranjeros-extracomunitarios/

In English

https://www.ft.com/content/8e2e9f04-1606-4d2d-8b9c-0094b1cef038

https://www.bloomberg.com/news/articles/2025-01-13/spain-to-try-to-limit-real-estate-purchases-by-non-eu-residents