Pre-offer checks for homes in Spain, Portugal and GreeceSpain, Portugal, Greece
Tracker · Spain, Portugal, Greece · checked 2 November 2026
In short: on 2 November 2026 we track 14 changes that affect home buyers: 6 in force, 2 approved but not in force yet, 5 bills and 1 that lapsed.
The ones to watch: Greece's bill for a 15% transfer tax for buyers tax-resident outside the EU/EEA, from 1 July 2027; Spain's housing decree RDL 29/2026, in force but lapsing unless confirmed by about 13 November; and Portugal's 2027 budget, which would raise the IMT bands by 2.3%.
Said by the government; no text published yet.
Text published, in public consultation or before parliament. Not law yet.
Adopted, but not in force yet, or waiting for publication.
Published in the official gazette and applies now.
Rejected, withdrawn or expired. Not law.
A general election is due on 29 November 2026. Both housing decrees may change after it.
From 1 December 2026, 10% VAT on furnished short lets of up to 30 nights. Town halls in stressed areas may raise IBI on holiday lets. A state interest-free loan (TU CASA) for a first mortgaged main home, up to 20% of the value or €50,000, is not open yet.
Source: BOE-A-2026-20823
In force since 8 Oct 2026. Lapses unless confirmed by the Diputación Permanente by about 13 Nov 2026.
If you buy a home that is let, the tenant could ask to extend in 5-year periods, or 7 if the landlord is a company.
Source: BOE-A-2026-20822
Takes effect on 15 Nov 2026 only if confirmed by the Diputación Permanente.
The general rate would fall from 7% to 6.75%, and the price limit for the 6% and 3.5% rates on a main home would rise to €200,000.
Source: Junta de Andalucía, 30 Oct 2026
In the 2027 budget bill approved by the regional government on 30 Oct 2026. Parliament is expected to vote before the end of 2026.
Not law. Buyers from outside the EU pay the same ITP or VAT as anyone else.
Source: The Local, updated 24 Oct 2026
Announced in January 2025, never debated. Lapsed when parliament was dissolved in 2026.
From 1 January 2027 the 0% band for a main home would rise to €108,792 and the exemption for buyers aged 35 or under to €338,141. The 7.5% for buyers who are not tax-resident does not change.
Source: State Budget 2027 bill (Proposta de Lei)
Approved on first reading 28 Oct 2026. Final vote 24 Nov 2026.
No exemption bands, whatever the price. For a couple married under community property, it applies only if both spouses are non-resident and have never been resident.
Source: Ofício-Circulado 40131/2026
Since 25 May 2026 (Decreto-Lei 97/2026). Tax Authority guidance for couples: 4 Sep 2026.
Ask for the licence (título urbanístico) before you sign the promissory contract: a sale whose deed leaves it out can be annulled.
Since 1 Oct 2026 (Decreto-Lei 108/2026).
Any heir will be able to ask for a property held in an undivided inheritance to be sold at market value. Relevant when you buy from several heirs.
Approved by the Council of Ministers on 22 Oct 2026. Not yet published in Diário da República.
Towns with more than 1,000 short-let registrations have until 31 Dec 2026 to adopt their own rules, and may suspend new registrations until then. Check the town before counting on a licence.
Source: Decreto-Lei 151/2026
Since 31 Jul 2026 (Decreto-Lei 151/2026).
On a home bought by an individual who is tax-resident outside the EU/EEA, the transfer tax would be 15% instead of 3%. The test is tax residence, not citizenship. Exemptions announced in September are not in the bill as published.
Public consultation 18 Oct – 1 Nov 2026. Would apply to final contracts from 1 Jul 2027.
The suspension of 24% VAT on new buildings would be extended to 31 December 2027.
Same bill. Today the suspension runs to 31 Dec 2026.
The ENFIA exemption for main homes would cover places of up to 2,000 inhabitants (2,200 in Western Macedonia).
Same bill. From 2027.
A property bought for a Golden Visa may not be let short-term through online platforms; long-term letting is allowed. On 15 October 2026 the minister said permits will be revoked for breaches.
Source: Law 5038/2023 art. 100; Circular 1/21.04.2026
Law 5038/2023, art. 100; Ministry of Migration circular of 21 Apr 2026. Enforcement announced 15 Oct 2026.
Homes in Athens municipal districts 1 to 3 and in the first municipal community of Thessaloniki cannot be registered for short lets for the first time.
Athens to 31 Dec 2026; Thessaloniki from 1 Jul 2026 to 31 Dec 2026. An extension to 31 Dec 2027 was announced in September 2026; no decision published yet.
A bill published for consultation in October 2026 would charge 15% instead of 3% on a home bought by an individual who is tax-resident outside the EU/EEA, for final contracts from 1 July 2027. It is not law yet: the consultation closed on 1 November 2026.
No. It was announced in January 2025 but never debated, and it lapsed when parliament was dissolved. Buyers from outside the EU pay the same ITP or VAT as anyone else.
Yes. Since 25 May 2026 a buyer who is not tax-resident in Portugal pays a flat 7.5% IMT with no exemption bands, plus 0.8% stamp duty.
No. A property bought for a Golden Visa may not be let short-term through online platforms; long-term letting is allowed. In October 2026 the government said permits will be revoked for breaches.
Every month, and sooner when a change is passed or takes effect. Each line shows its own dates and source.
Sources: BOE; Diário da República; Autoridade Tributária; Greek Ministry of National Economy and Finance; regional governments; press reports where noted. Checked 2 November 2026. Monthly updates: November 2026 · October 2026.
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