In the Irish times on Tuesday 17 January in Business news there was a piece about the European Commission bringing the spanish government to Court. The EU Comm is taking a case against in the European Court of Justice over two tax laws which discriminates against non residents. One is the capital gain as we know of 35% and the other is 25% withholding tax levied on non residents receiving spanish income. It will be 1 year or more before a European Court Judgement is issued in the case.
Maybe you already knew all of this – in any case hope it helps.