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Can any foreigner buy a flat in Spain? At present, is it not necessary to fulfill any requirements - work, residence - to be able to buy a flat in Spain?

A practical guide on the steps to follow if you buy a property in Spain.

Regarding retention in the transmission by foreigners of real estate located in Spain, we must abandon the concept of ?? resident ?? or of ?? non-resident ??, (own of the scope of the foreign investments) that has been surpassed by the fiscal rule in this point.
Now of what it is (in terms of retention) is subject to personal tax in Spain or not ??, and for this purpose it does not help us to be either a resident or not? no residence card or NIF or NIE?, not even a "residence tax certificate", but only a certificate that proves that you are subject to personal tax (on income or companies) in Spain.
For that reason, art. 14 of Royal Decree 1776/2004, of July 30, which approves the Regulation of Non-Resident Income Tax, modified by Royal Decree 1576/2006, of December 22, says:

The real estate market is strong, at least from the point of view of demand. This year according to statistics from the Ministry of Development, could reach 500,000 properties sold, that is 26% compared to 2015, and 12% compared to 2016. This 2017, the goods will continue a smooth dynamism, but at three different speeds:  On the one hand, the regions where there is an important growth of the activity. Other areas where the stock level will still absorbed And areas where the prospect os Spanish residential market activation is in different realities in term of specific demand and stock in each specific area. So, the sector right now is reactivating , still with a scarce supply ...

The bonuses to real estate and promoters to be taxed by ITP Catalunya
Do we all pay the same tax on real estate sales? Do not.

There are several cases, and each autonomous community has its own rules. In the case of ITP Catalunya, a reduced rate is applied in the form of discounts for transmissions or sales of homes to people - whether physical or legal - who carry out a business activity related to the real estate sector and, therefore, apply the General Accounting Plan (PGC) of the real estate sector.

In other words, in Catalonia real estate developers enjoy a bonus of 70% of the tax rate when buying second hand homes to resell them in the short term.

How is the bonus on the ITP Catalunya regulated?

Through article 13 of Law 31/2002 of fiscal and administrative measures, which establishes the necessary requirements to obtain the bonus:

The transfer is made to a buyer -either a natural or legal person- who carries out a business activity in accordance with the rules established by the General Accounting Plan (PGC) of the real estate sector.
That the acquirer incorporates the home to its current assets (stocks) in order to sell it.
That its main activity is the construction of buildings, the real estate development or the sale of real estate on its own. (NO REFORMS).
That the subsequent sale of the entire home and its annexes be made to a company that meets the requirements of section a), or to an individual to cover their accommodation needs, within a period of 5 years from the date of acquisition.
Similarly, Article 13 establishes that the bonus is provisional and should be recorded in a public deed that the purpose of the purchase is for subsequent sale to a private individual for use other than housing. Likewise, in Catalonia a maximum term of 5 years is established for the sale of this currency.

And if the operation is not carried out within the prescribed period, do I have a sanction?

Well the answer would be NO. If after the indicated period of 5 years the transaction has not been carried out to the professionals indicated during this article, the taxpayer (taxpayer obligated to pay) will have to present a complementary declaration or self-assessment and without a bonus where the interests must also be paid of delay, not being applicable sanction for the case of voluntary presentations.

Special rules to apply the ITP Catalunya bonus

The sale of homes in Catalonia rose by 5.7% in January compared to the same month in 2018, with 7,890 registered operations, according to data published Thursday by the National Institute of Statistics (INE).

Finques Catalonia, to recently participated in the Köpa Hus Utomlands Fair in Stockholm. This foreign promotion action aims to improve the propensity to export and the export base of the Spanish and Catalan economy, diversify export destination markets and increase the competitiveness of our economy to boost Spain and Catalonia as an investment destination.

Denmark is the country where more twenty-year olds are independent, only 10% live with their parents...

Is to maximize the qualities of housing, highlighting the natural light of the rooms and the possibilities of the spaces, and minimize their "defects".

This privileged housing situation as a major investment asset is due to upward selling prices and a growing rental market.