In Spain there may be already a wide range of taxes which are taxed from the acquisition of the land, to the development, promotion and transmission of actual property
https://www.elmundo.es/economia/vivienda/2025/05/24/68309bf9e9cf4ae02c8b45bc.html
The PSOE desires to boost taxes to housing despite the fact that they already symbolize 3.5% of GDP in comparison with 0.5% of the expenditure | EUROtoday
