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Costa Brava, November 26, 2025 — The Government and the Tax Agency have intensified their fiscal control over properties that are not used as a primary residence. Under this new framework, second homes, vacant properties, and unused housing units are now subject to tighter monitoring and increased taxation, with new measures expected to raise the financial burden on property owners.
According to tax authorities, the main measures include:
- Stricter oversight in income tax declarations (IRPF) for individuals owning more than one property — even if the property is neither rented out nor used as a primary residence.
https://www.cronista.com/espana/economia-finanzas/hacienda-sancionara-a-los-propietarios-que-tengan-mas-de-una-vivienda-si-no-la-usan-como-residencia-principal - New progressive housing taxes: for example, a proposal presented by Esquerra Republicana de Catalunya (ERC) introduces a tax starting from the third property, with a minimum rate of 4% that increases with each additional property.
https://www.idealista.com/news/inmobiliario/vivienda/2025/10/29/869683-erc-presiona-al-psoe-y-lleva-al-congreso-su-ley-para-crear-un-impuesto-a-partir-de - Higher penalties and taxation for vacant properties, including potential increases in property tax (IBI) and extra levies intended to encourage owners to place unused properties onto the rental market.
https://www.democrata.es/actualidad/ibi-socimi-viviendas-vacias-tres-medidas-fiscales-socios-negocian-gobierno
Government sources argue that the goal is to “mobilize underused housing stock and increase access to rental homes in high-demand areas.” Officials maintain that leaving housing empty is increasingly viewed as an inefficient use of a scarce resource.
However, the real estate sector and tax professionals have expressed concern. They warn that the measures could discourage investment, penalize traditional property-based savings, and unintentionally reduce rental supply if owners opt to sell rather than rent out their properties.
What does this mean for property owners?
- Owners will need to ensure that non-primary residences are properly declared.
- Future income tax filings may include additional taxable income or patrimonial obligations related to unused properties.
https://blog.iadespana.es/noticias/fiscalidad/vivienda-habitual-en-la-declaracion-de-la-renta - Regional governments and municipalities may introduce complementary taxes tied to property quantity or occupancy status.
In summary, taxation on non-primary housing is tightening: more oversight, more taxes, and increasing administrative pressure. Owners of second homes or vacant properties should prepare for higher fiscal obligations and stricter compliance requirements.
