What's changing — in law, tax and planning — for property owners in Cadaqués, Empuriabrava and L'Escala. Watched and explained by a local lawyer, entry by entry, so you hear about it before it costs you money.
Watching · July 2026
Proposal to tax non-EU buyers of Spanish homes at 100% — still a proposal, not law
The Spanish government has been advancing a proposal to impose a tax of up to 100% on home purchases by non-EU, non-resident buyers, and a separate, more drastic idea would require residency before a non-EU citizen can buy at all. Neither is in force today.
Our take: if you are a UK, US or Swiss buyer considering the Costa Brava, the window matters more than the headline. Nothing stops a purchase today, but the direction of travel is clear — buyers who complete before any such measure enters into force are, in our reading, very unlikely to be affected retroactively. If you are serious, move your legal checks forward, not back.
Status: parliamentary proposal, not enacted. We update this entry when its status changes.
May 2026
Brussels moves against Spain's tax treatment of non-resident homeowners
The European Commission has issued a reasoned opinion — the step before a referral to the EU Court of Justice — requiring Spain to amend how it taxes property owned by non-residents who use their Spanish home as a main residence.
Our take: this is the strongest signal in years that the imputed-income regime for non-residents (the silent annual Modelo 210 on empty homes) may be forced to change. Do not stop filing — the obligation stands and surcharges accrue monthly — but if you have overpaid in past years, keep your filings: a future ruling could open a window to reclaim.
Source: European Commission infringement procedure, reasoned opinion, May 2026.
April 2025
Spain's golden visa is gone — the non-lucrative visa is now the retirement route
The residence visa for real-estate investment (the "golden visa") was abolished in April 2025. Buying a home in Spain no longer carries a residence permit with it, whatever the price.
Our take: for retirees this changes the order of operations. Residence first (non-lucrative visa: passive income around 400% of IPREM, full health cover), then the purchase — not the other way round. We've written the complete step-by-step guide: retiring to the Costa Brava.
Status: in force since 3 April 2025.
Jordi Anglada — lawyer (Girona Bar Association, ICAG), specialised in property and urban-planning law for over 20 years, working in English, Spanish, Catalan and French for owners in Cadaqués, Empuriabrava and L'Escala.
