Spain strengthens its position as the most attractive market for investment in second homes. This is a conclusion made in the joint report of the consulting company Savills and platform housing rental HomeAway, which analyzed the opinions of people from different countries of Europe. The report showed that 19.3% of respondents would choose Spain to buy a second property. Thus, the country ahead of Portugal (at 13.2%) and France (13.1 percent), which together made up the top three. 44% of the owners owning two or more properties in Spain are foreigners. Countries of origin of the rating is headed by the UK (19%), followed by Germany (12%), Netherlands (4%), France (3%) and Belgium (2%). The most popular places to purchase second homes – Canary Islands, the Costa del Sol and the Balearic Islands. On the other hand, the study analyses the behavior of the Europeans in the purchasing of second homes. It is reported that residents of the United Kingdom and the Netherlands most often acquire second homes abroad, unlike the Spaniards, Italians and Portuguese, who in 95% of cases choose these goals for his country. In Spain, according to analysts, the average cost of second homes in 2017 amounted to 245 thousand euros, which is 22% lower compared to prices a decade ago. 28% reported that it did not resort to third-party financing for the purchase of second homes, 52% have acquired a mortgage and 8% received it in inheritance or as a gift. We also found out that the Spanish owners of two or more housing units get income in the amount of 12 thousand euros per year, giving him an average of 19 weeks a year.