Spain or Elsewhere to invest

Two days ago, a potential investor asked lopez Develop and me this question: 

Hi ,Which is the best place to live and buy a home ? Portugal or Spain or Elsewhere.Which country has low taxes ,good healthcare , business friendly,more cultural diversity and tolerance . Thanks.

www.lopezdevelop.com

Lopez Develop answered this:

… “ Hi, In my opinion, the best place is Spain.  And For me, the best place is South of Spain.
One of the positive point to invest in South of Spain is The Life in South of Spain - Andalucía
 

The south of Spain is well known for its excellent quality of life. 
The open-minded character of its people
The wealth of opportunities on offer, both in the fields of culture and in the worlds of leisure.
The south of Spain has an important housing market.
Spain has a wide range of public and private hospitals

The Spanish tax system is modern and pro-business. The tax burden in Spain, (i.e. tax and social security contributions as a percentage of GDP), is approximately five points lower than in neighboring countries (UE-27). (Anual ICEX 2013)

It comes as no surprise that Spain has been ranked among the top world list of tourist destinations, not only in terms of visitor numbers but also in terms of revenues generated.
The south of Spain has been ranked among the top world list of tourist destinations.

I work in real state, realtor, project manager and Investment sector from a long time.
I worked hard in difficult years. And I am sure that there are Reasons for investing in Spain.
 

www.lopezdevelop.com

What do you think?  Which are your opinions?