The CGT change is not yet law. It is still what they call an ‘anteproyecto de ley’, which is a statute in draft, before it becomes law. Although nothing is ever 100% certain to become law until it is on the statute book, in this case it’s very likely to go through. This raises an interesting question: shouldn’t non-resident vendors be waiting until this change becomes law in January before completing a sale? Doing so could save them 17% in CGT. That’s not to say that vendors shouldn’t be trying to find a buyer now – they certainly should. It just means that they should try to put off the final signing of deeds before notary until the law is passed.