Spain Non-Resident Property Tax 2026: What British and American Second-Home Owners Should Do Now
If I owned a holiday home in Spain right now, I would treat the latest Spain non resident property tax 2026 headlines as important, but not as permission to stop filing. On April 29, 2026, the European Commission sent Spain a reasoned opinion in infringement case INFR(2025)4007, escalating a dispute that started with a formal notice on June 18, 2025. That sounds dramatic, and it is. But the key point is narrower than many headlines suggest. The EU is challenging Spain for taxing certain non-resident taxpayers on homes used as their habitual residence in Spain, while resident taxpayers do not pay imputed income tax on their own habitual residence. That is not the same thing as saying every British or American second-home owner is suddenly exempt. For most owners, the law has not changed yet, and that practical fact matters more than the political noise.
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