Spain's 100% Buyer Tax: Why It Isn't Law and What It Means for You

Spain's proposed tax of up to 100% on homes bought by non-EU, non-resident buyers is not law. It was announced in January 2025, and at the time of writing (September 2026) it has not been approved by Spain's parliament. UK buyers purchasing in Murcia today pay the normal purchase taxes, the same as everyone else.

It's one of the questions UK buyers ask me most, often because they read the headline and assumed it had gone through. It hasn't. Here's what was proposed, where it stands and what you actually pay when you buy.

What was the 100% foreign buyer tax?

On 13 January 2025, Prime Minister Pedro Sánchez announced a package of housing measures. One was a tax of up to 100% on the value of homes bought by non-resident buyers from outside the EU.

It was an announcement of intent. No final text was approved, and the detail of how it would work was never settled in law.

Has the tax been passed?

No. At the time of writing (September 2026) it has not been approved.

Reporting in March 2026 found that, more than a year after the announcement, the proposal still hadn't been debated in Congress and no vote had been held. Spain's government is a minority coalition and needs support from other parties to pass new taxes. The measure has drawn opposition from several directions: some parties argue it wouldn't address housing supply, while others want a different approach altogether.

Nothing is ever impossible in politics, so I keep an eye on it and will update this page if anything changes. For now, the taxes below are the ones that apply when you buy.

Who would it have applied to?

As announced, the proposal targeted buyers who are both non-EU citizens and not tax-resident in Spain.

That's useful context for Irish buyers in particular, who were never in scope, and for UK buyers planning to move here, who would generally have been outside it once resident.

What taxes do I actually pay when I buy in Murcia?

This is the part that matters for your budget, and it's straightforward.

For a new-build home, allow roughly 12-13% on top of the price in total. That covers the 10% VAT, 1.5% AJD in Murcia, and the notary, land registry and lawyer's fees.

These rates are the same whether you're from Belfast, Dublin or Madrid. All the homes we sell at Omala Residences, Alhama Nature, Corvera Hills and Santa Rosalia are new builds, so the 12-13% figure is the one to plan around.

What does this mean if I'm thinking of buying?

You can plan with confidence. The costs above are set by law, and we give you an itemised cost breakdown for any home before you reserve.

A few practical points help:

• Get your figures in writing. Keep the itemised breakdown to hand when you talk to your lawyer and plan your currency transfer.
• Use an independent Spanish lawyer. They handle checks, contracts and completion for you, and we can introduce you to independent, English-speaking lawyers, mortgage brokers and currency specialists. You are always free to choose your own.
• Think about how you'll use the home. Holiday use on the 90/180 rule and moving over on a visa are both common, and each has its own simple steps.

Golf high season here runs from autumn through spring, which makes it a lovely time to come out and view, and we arrange and accompany viewing trips across the resorts. On the GNK Golf 2026 rate card, La Torre's high season is February to May and September to November, and El Valle's is March to May and September to October. There's good news on the courses too: Corvera Hills' golf course is due to reopen in Q4 2026, and at Condado de Alhama the owner's €15m plan, announced in June 2025, to reopen the course alongside a five-star hotel is being delivered in phases through 2026-27.

FAQ

Is Spain's 100% tax on foreign buyers law?

No. It was announced in January 2025, and at the time of writing (September 2026) it has not been approved by the Spanish parliament.

Would the proposed tax apply to Irish buyers?

No. As announced, it targeted non-EU citizens who are not tax-resident in Spain, so Irish and other EU/EEA citizens were outside its scope.

Would it apply to UK buyers who move to Spain?

As announced, it targeted non-residents, so a UK buyer who becomes Spanish tax-resident would generally have been outside it.

What taxes do I pay on a new-build home in Murcia?

10% VAT (IVA) plus 1.5% stamp duty (AJD). With notary, registry and lawyer's fees, allow roughly 12-13% on top of the price.

What is the transfer tax on a resale home in Murcia?

ITP is 7.75% on resale properties in the Region of Murcia, plus notary, registry and legal fees.

If you'd like to see the resorts for yourself, I'd love to show you round. Message me on WhatsApp on +44 7424 864 684 or send an enquiry and I'll get straight back to you.

This article is general information, not legal or financial advice. Confirm your own position with a qualified Spanish lawyer or tax adviser before you act.

About the author — Lee Doherty is the founder of MedSol Real Estate. He spent two years researching the region before buying here himself, and now helps UK and international buyers find golf-resort homes across the Region of Murcia.