🔥🇪🇸 Important Update on Spain’s 100% Tax for 2026⚠️

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00:00 100% Tax in Spain will be IMPOSSIBLE to Apply
01:02 What did the Spanish Supreme Court Ruled?
02:39 The 60% Limit on the Wealth Tax in Spain
03:28 Why this Ruling is Devastatng for Spain’s 100% Tax
05:30 What Will Happen if the 100% Property Tax Gets Eventually Approved?

Spain’s Supreme Court has just issued a key ruling on Wealth Tax (Impuesto sobre el Patrimonio).

In Spain, Wealth Tax is charged every year on your net assets. Each autonomous community sets its own rules and allowances, so depending on the region the first €700,000 to €3,000,000 can be tax-free. Residents pay on worldwide assets; non-residents only on what they hold in Spain.

Until now there was a major inequality: residents could use generous regional exemptions and reductions, while non-residents could not, simply because they lived abroad. In places like Madrid, Andalucía or the Balearic Islands this meant residents often paid little or nothing, while non-residents with the same property faced a large bill.

The Supreme Court has now said this is incompatible with EU law. Spain cannot tax non-residents more harshly than residents when they are in a comparable situation. In particular, the Court held that non-residents must also be allowed to apply the “60% Limit”, a safeguard designed to avoid confiscatory taxation when your combined Spanish Income Tax and Wealth Tax exceed 60% of your income. Denying this limit to non-residents is discriminatory and breaches the EU free movement of capital (Article 63 TFEU). As a result, many non-residents may be entitled to claim refunds for overpaid Wealth Tax.

This same logic directly affects the government’s proposed “Impuesto Complementario Estatal sobre la Transmisión de Bienes Inmuebles a No Residentes de la Unión Europea”, the so-called “100% Property Tax” on non-EU buyers. EU law and Spanish constitutional principles provide several powerful arguments against it:

The 2014 ECJ judgment (Case C-127/12) already condemned Spain for discriminating against non-residents in Inheritance and Gift Tax. When Spain treats non-residents worse, EU law tends to intervene.

Free movement of capital (Article 63 TFEU) prohibits making cross-border investment less attractive through heavier taxation on non-residents.

Equal treatment requires that comparable buyers are not penalised just because they are non-resident or non-EU.

The Spanish Constitution (Article 31) forbids confiscatory taxation; a 100% surcharge, even with an ITP deduction, is very hard to justify.

Spanish judges can apply EU law directly and grant urgent protection, without waiting for Luxembourg, so any such tax would likely face immediate challenges.

Disclaimer: The information in this channel (videos, descriptions and materials) is for general educational purposes only and does not constitute legal, tax or professional advice, nor does it create an attorney-client relationship. Laws change and vary by case and country. Always seek personalised advice from a qualified professional licensed in Spain. No liability is accepted for decisions taken based on this conten