Spain’s Proposed Tax Hike on Vacant Properties for Non-Residents 2026

Spain is considering new tax measures targeting vacant properties owned by non-residents. The proposal forms part of a broader housing reform aimed at increasing rental supply and addressing shortages in high-demand areas.

If implemented, the changes would increase the tax burden on properties that remain empty for extended periods.

What Is Changing?

Non-resident property owners in Spain are already subject to imputed income tax (IRNR), even if the property is not rented out.

Currently:

• The taxable base is 1.1% or 2% of the cadastral value

• The tax rate applied is 19% (EU/EEA) or 24% (non-EU)

Under the proposed reform:

• The tax base may increase (e.g. up to 3%)

• A progressive surcharge could apply depending on how long the property remains vacant

• Longer vacancy periods would result in higher effective taxation

Final details and thresholds have not yet been fully confirmed.

Why Is Spain Introducing This Measure?

The main objectives are:

• Encouraging property owners to rent out vacant homes

• Increasing housing availability in pressured markets

• Discouraging speculative or underused property ownership

• Aligning housing policy with broader social and economic goals

This proposal reflects a wider trend in Spain toward stricter control of property usage and taxation.

What It Means for Non-Resident Owners

If approved, the reform could have several implications:

Higher Annual Tax Costs

Owners of vacant properties may face significantly higher IRNR liabilities, especially if the property is unused for long periods.

Increased Compliance Pressure

Accurate and timely filing of Modelo 210 will become even more important, as tax authorities continue to increase oversight.

Learn more about your current obligations here:
👉 https://taxadora.com/rental-income-taxes-in-spain/

Greater Monitoring by Authorities

Spain is already improving access to data (utilities, platforms, financial information), meaning vacancy status may be more closely tracked going forward.

Example Scenario

A non-resident owns a property with a cadastral value of €200,000.

Current system:

• Tax base: 1.1% → €2,200

• Tax (19%): €418

Proposed scenario (illustrative):

• Tax base increased to 3% → €6,000

• Additional surcharge applied

• Total tax liability increases significantly

Planning Ahead: What You Can Do

If you own property in Spain, it is worth reviewing your position now:

• Consider renting the property to reduce exposure

• Ensure all filings are up to date

• Monitor legislative updates closely

• Evaluate overall tax efficiency of your property investment

If you are also concerned about future sale taxation:
👉 https://taxadora.com/capital-gains-taxes/

How Taxadora Can Help

At Taxadora, we support non-resident property owners with:

• Annual Modelo 210 filings

• Rental vs. vacant property tax analysis

• Ongoing compliance and tax planning

• Responding to tax authority notifications

We ensure your tax position is accurate, compliant, and optimized under current and upcoming rules.

Final Thoughts

Spain’s proposed tax increase on vacant properties signals a clear direction: unused property will likely become more expensive to hold.

While the rules are not yet final, non-resident owners should prepare early and review their strategy. Staying compliant and informed will be key to avoiding unnecessary costs.

For tailored advice, Taxadora can help you navigate these changes and manage your Spanish tax obligations with confidence.