I have a Husqvarna YTH 2348 mower that has spark, gas, and new gapped plugs. It fires once or twice when starting, but that is all.
Did you leave gas in your mower last year? If so, it is not unusual for old gas to "gum" up and this will cause your mower to act the way you describe.
Just in case you no longer have the manual, you can check it out here: Troubleshooting starts on page 25:
www.husqvarna.com/
My son says you may have to siphon out the remaining fuel, add fresh fuel and try to start the unit. Maybe you could add a fuel stabilizer/Synthetic Fuel Additive at that time and always add something like Sta Bil when it will be weeks or months between uses. You might ask for help at an auto parts store as they sell all of these products.
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My 2002 Husqvarna riding mower won't start or roll freely. It is a YTH1746 with Kohler CV490S Crown Series engine. It got harder to start over the last month, I'd charge the battery and it would go.
I have a Husqvarna YTH1842 tractor mower. When I was mowing the other day I stopped for five minutes, then it wouldn't start. There was a lot of back fire.