High-ranking officials in Spain‘s Tax Office are considering temporary tax breaks for holiday homeowners who can’t use their properties due to Covid-19 travel restrictions, according to reports in the Spanish media.

First published in Gazette Life, July 1st 2020.


Spain’s strict lockdown policy and UK foreign office recommendations meant that many second-home owners, both resident in Spain and abroad, were unable to enjoy the use of their properties in this period.

With this in mind, high-ranking Treasury officials are said to be looking at the possibility of a temporary reduction in taxes paid by second-home owners, such as the imputed income tax owners have to pay. This would require a change in the law, and would be reflected in 2021 tax declaration period.

However, it must be stressed that this is still very much at the discussion phase, and second home owners are unlikely to be top of Spain‘s priorities list in the tough months to come.