Stricter rules for a second home in Spain: what really applies to the Dutch in 2026?
Since January 2025, Spain has been in the news almost weekly with a new measure for the housing market. A 100 percent levy for foreign buyers, the end of golden visas, a national rental register that appeared and then disappeared, and regions announcing one moratorium on permits after another. Anyone looking at a property in Spain at the moment reads mostly headlines and rarely what actually applies.
That difference is significant. Some of what is circulating never became law. Others do apply, but do not affect Dutch and Belgian buyers at all. And a small portion is actually important yet is hardly ever mentioned, even though it could easily determine whether your plans for that property go ahead. Below, we list the status of each measure, including the legal name and date, and what it means for your financing.
Table of contents
- Are you still allowed to simply buy a house in Spain as a Dutch national?
- The 100 percent levy: what is really true about it
- The Golden Visa has been abolished, and why you don't notice it.
- The rule that does affect you: your neighbors can block renting out.
- The national rental register has been destroyed, the regional rules have not.
- By region: where will you get stuck in 2026
- And on the Dutch side: Box 3 is getting an overhaul.
- What this means for your mortgage
- Here is how to check it before making an offer
- Frequently Asked Questions
Are you still allowed to simply buy a house in Spain as a Dutch national?
Yes. There are no restrictions whatsoever on a Dutch or Belgian national buying a home in Spain. You do not need a permit, residency status, or Spanish income. What you do need is a NIE number, a Spanish bank account, and, if financing, a bank that accepts your profile.
That may seem like a superfluous remark, but it is the question we received most frequently over the past year. This is because reporting on Spanish measures almost always concerns buyers from outside the European Union. As a resident of an EU member state, you are subject to the free movement of capital, which makes a purchase ban or a punitive levy on your purchase legally particularly difficult.
What has changed, however, is not about the purchase itself, but about what you are allowed to do with the property afterwards. That is the core of this article. The entire purchasing process is outlined in our step-by-step guide to the rules for buying a house in Spain.
The 100 percent levy: what is really true about it
On January 13, 2025, Prime Minister Pedro Sánchez announced a package of twelve housing measures. One striking measure was included: a levy of up to 100 percent of the purchase price for non-EU residents buying a home in Spain. That report was picked up worldwide and, a year and a half later, still pops up in articles and on real estate websites.
The actual state of affairs is different. The proposal was never debated in Congress, it was never voted on, and the measure did not reappear in the housing package presented by the Spanish government in January 2026. There is no majority in parliament: Junts and Podemos both refuse support, for opposing reasons. Therefore, there is no law, no effective date, and no text to prepare for.
And even if it ever comes to fruition: the proposal explicitly targeted non-residents from outside the EU and the EEA. Dutch, Belgian, and German nationals would be explicitly excluded. Furthermore, purchasing new-build properties directly from a property developer would fall outside the scope anyway, because VAT is levied on them and not transfer tax.
In short: this is the measure about which the most questions are received and which is of the least significance to you.
The Golden Visa has been abolished, and why you don't notice it.
This did go ahead. With the Ley Organica 1/2025 of January 2, 2025, Spain completely abolished the residence permit for investors. The scheme under which one could obtain a residence permit with a real estate investment of 500,000 euros or more expired on April 3, 2025. This concerns all investor visas, not just the real estate variant.
For Dutch and Belgian buyers, that changes nothing in practice. You never needed that permit: as an EU citizen, you are free to travel, reside, and settle in Spain. The Golden Visa was intended for buyers from countries such as the United Kingdom, the United States, China, and Russia.
Where it is indirectly noticeable is in the market. In a number of segments on the Costa del Sol and in the Balearic Islands, the golden visa was one of the drivers of prices above half a million. Now that that incentive is gone, demand in that segment comes more from buyers purchasing for other reasons. That is no reason to do things differently, but it does explain why you sometimes have more room to negotiate in the higher segment than a few years ago.
The rule that does affect you: your neighbors can block renting out.
This is the most important change for anyone buying an apartment, and at the same time the least discussed. The same Ley Orgánica 1/2025 also amended the Spanish apartment law, the Ley de Propiedad Horizontal. Since April 3, 2025, Article 17.12 stipulates that you need explicit prior permission from the homeowners' association for tourist rentals.
This permission requires a qualified majority: three-fifths of all owners who together also represent three-fifths of the shares. That same majority can also completely prohibit tourist rentals in the complex, or attach conditions to it, such as a surcharge on service charges.
Er zit één belangrijke nuance in. De wet werkt niet met terugwerkende kracht. Wie de activiteit al uitoefende vóór de inwerkingtreding mag doorgaan onder de voorwaarden van de toeristische regelgeving die op dat moment gold. Dat betekent dat een appartement waar de vorige eigenaar al legaal verhuurde een andere positie heeft dan een appartement waar nog nooit is verhuurd.
Practical consequence: for an apartment, the question "am I allowed to rent this out?" is no longer just a question for the municipality or the region, but also for the homeowners' association. Request the articles of association and the minutes of the last two meetings before you sign. A ban that was adopted three months ago is stated there in black and white. This does not apply to a detached house without a homeowners' association.
The national rental register has been destroyed, the regional rules have not.
This is where things go wrong most often online. In 2024, Spain introduced a national registration number for short-term and tourist rentals via Real Decreto 1312/2024, which became mandatory from July 1, 2025. Countless articles and real estate websites still refer to it.
The Supreme Court largely annulled that national regulation on 19 May 2026 in ruling 620/2026. The reasoning: the State does not have the authority to establish such a register because it conflicts with the existing registers of the autonomous regions. Among the provisions annulled are Articles 1, 2, 5, 6, 8, 9, 10, and 12 of the Decree, plus two supplementary provisions. Consequently, the national registration number no longer exists.
What did remain intact is the digital portal through which rental platforms submit data, and the transmission of that data for statistical purposes. Airbnb and Booking therefore remain required to report what is offered via their platforms.
More importantly: regional registers, permits, and zoning regulations have never disappeared. In fact, they have become stricter in recent years. The conclusion "the register has been destroyed, so I can rent out freely again" is exactly wrong. If you buy with rental plans, the region and often even the municipality are the determining factors. What changes if there is a mortgage on the property is explained in our article on renting with a mortgage.
By region: where will you get stuck in 2026
Spain has no national policy for tourist rentals. Seventeen autonomous regions make their own rules, and municipalities superimpose their zoning plans on top of them. These are the areas where the Dutch buy the most.
Valencian Community, Costa Blanca metropolitan area
Leasing falls under Decree 10/2021, tightened by Decree-Legal 9/2024. Registration in the regional tourism register is mandatory, and the municipality must declare that tourist use is appropriate for that location. Incidentally, this region also lodged the appeal that overturned the national register.
Andalusia, with the Costa del Sol
Decree 28/2016, tightened by Decree 31/2024. Registration in the regional RTVA register is mandatory, and the dwelling must meet minimum requirements, including a certificate of habitability. Several municipalities have put a stop to new registrations in neighborhoods with many tourist homes.
Catalonia, with the Costa Brava and Barcelona
Decree-ley 3/2023 requires a HUT permit per dwelling. Barcelona is no longer issuing new permits and has announced that it will not renew existing permits after November 2028. Anyone buying there with rental as a business model is buying a dying business.
Balearic Islands, with Mallorca and Ibiza
Ley 8/2012 together with Decreto-ley 3/2022 constitute one of the strictest regimes in the country, with zoning boundaries per island and a limited number of available places. Here, a permit is a scarcely tradable right rather than a formality.
Canary Islands
Since December 13, 2025, Law 6/2025 on sustainable tourist use of homes, adopted on December 10, 2025, applies here. Municipalities must reserve at least 90 percent of residential zoning for permanent residence, and 80 percent on the smaller islands. Tourist use must be explicitly permitted in the zoning plan. For existing landlords, there is a five-year transitional arrangement with various options.
Madrid
Decree 79/2014 and the municipal Plan Reside severely restrict tourist use in residential buildings, meaning that in practice it is mainly still permitted in properties with a different zoning designation.
The common thread: the more popular the area, the smaller the chance you will obtain a new permit there. So never assume that renting is allowed just because your neighbor is doing it. His permit may date from a period that has long since been closed.
And on the Dutch side: Box 3 is getting an overhaul.
Spanish rules are not the only thing changing. Your Spanish property falls under Box 3 in the Netherlands, and that system is being replaced. The Act on Actual Returns was passed by the House of Representatives on February 12, 2026, with January 1, 2028, as the intended effective date.
It is not yet final. The Senate still has to consider the proposal, and the Minister of Finance has announced that it will be amended following persistent criticism. The feasibility of 2028 is also under discussion. What is stated in the current text is that real estate is subject to a capital gains tax: increases in value are only taxed when you sell. In addition, for real estate that is not rented out, an annual flat-rate addition of 3.35 percent of the value applies.
For you, the main practical lesson is: do not count the current Box 3 levy as a fixed factor for the next ten years, and have your tax return checked for the first few years by an advisor who works with foreign real estate. Which other Spanish taxes apply, and why a mortgage reduces Spanish wealth tax, is explained in our article on wealth tax for non-residents.
What this means for your mortgage
None of these rules affect your right to borrow. A Spanish bank does not ask you for a rental permit and assesses you based on income, fixed expenses, and the appraisal value of the property. Nevertheless, the new rules do indeed impact your financing in three ways.
First of all: the calculation must add up without rental income. In our practice, Spanish banks do not factor the expected rental income from the property you are buying into the assessment. Existing rental income from other real estate does count. Therefore, any permit you might receive does not increase your borrowing capacity. And if the permit is ultimately not granted, you must still be able to bear the costs.
Secondly: count on at least 30 percent of your own funds, plus the buyer's costs that you cannot co-finance. A non-resident typically finances 60 to 70 percent of the lower of two values: the purchase price or the appraisal. This makes the question "what can I borrow" more important than the question "what am I allowed to rent out". The full breakdown can be found on our page regarding buyer's costs for a property in Spain.
Thirdly: secure your financing before you sign. In Spain, you often make a 10 percent down payment with the reservation contract. If the financing falls through, you will in many cases lose that deposit, because a financing contingency like in the Netherlands is not standard there. Especially now that regulations can derail a plan, knowing in advance what you can borrow is not a luxury. To do this, perform a mortgage calculation.
Here is how to check it before making an offer
Four check-ups, in this order, take you a day and prevent most problems.
- Check with the municipality whether tourist use is permitted at that address according to the zoning plan. Not with the seller, not with the real estate agent, but with the municipality itself.
- For an apartment, request the bylaws of the homeowners' association plus the minutes of the last two meetings. This way, you can see whether a decision has already been made regarding tourist rentals or if it is on the agenda.
- Check whether there is an existing permit or registration attached to the property and whether it is transferable to you. In some regions, the permit is linked to the property, while in others it is linked to the person. That difference is worth thousands of euros.
- Calculate your monthly expenses without a single euro in rental income. If the house can be sold as is, then every rental is profit rather than a necessity. If it cannot, then you are buying a permit risk instead of a home.
Frequently Asked Questions
As a Dutch national, am I still allowed to buy a house in Spain in 2026?
Yes. There are no restrictions whatsoever for buyers from the European Union. You need a NIE number and a Spanish bank account, and otherwise the same rules apply as for a Spanish buyer.
Will the 100 percent tax for foreign buyers go ahead?
There is no law. The proposal of January 13, 2025, was never debated in Congress and did not reappear in the housing package of January 2026. Moreover, it focused exclusively on non-residents from outside the EU, so Dutch and Belgian citizens were excluded anyway.
Do I still need a registration number to rent out my property?
The national number is no longer in effect: the Supreme Court struck down that regulation on May 19, 2026. Registration or licensing by the autonomous region remains mandatory, however, and this is regulated differently by region.
Can the homeowners' association really prohibit me from renting out my property?
Yes. Since April 3, 2025, tourist rentals require explicit permission from three-fifths of the owners who also represent three-fifths of the shares. That same majority can prohibit it. Those who were already renting out legally before that date fall under a transitional arrangement.
Is a Spanish bank looking at my rental plans?
Not in your favor. The banks we work with do not take the expected rent of the home you are buying into account. Existing rental income from other real estate does count towards the assessment.
Is it still possible to apply for the Golden Visa?
No, that expired on 3 April 2025 with the Ley Organica 1/2025. As an EU citizen, however, you never needed it to reside in Spain or buy a home.
