Property in Spain: houses and apartments for sale

Citizens of EU and EEA countries buy on the same terms as Spanish nationals. Buyers resident outside the EU may face additional requirements in specific cases, so it is worth confirming your own situation early. In every case you need a foreigner identification number (NIE), assigned to foreign nationals who have economic, professional or social dealings with Spain.

The range is wide enough that a single figure would mislead. A coastal resort, an inland city and the islands are different markets. Rather than quoting a price "from", we agree a total budget with you and show what it realistically buys in the directions you are considering. Taxes and transaction costs come on top of the price, and they depend on the region and on whether the property is a first sale from a developer or a later resale.

A first delivery of a property by a developer is subject to VAT at 10 per cent, plus the regional stamp duty (AJD). A later resale is usually subject to transfer tax (ITP), with the rate set by each autonomous community; in Andalusia the general rate is 7 per cent, while lower rates apply to a main residence and carry additional conditions. In the Canary Islands the IGIC tax applies instead of VAT, with its own rates. On top of that come notary and land registry fees on official scales, the NIE fee and the lawyer’s fee. We confirm the rates for a specific property before you commit.

The NIE is a personal and unique number assigned to foreign nationals for identification purposes when they have economic, professional or social dealings with Spain. You apply in Spain at an immigration office or a police station, in person or through a legal representative, or at a Spanish consulate abroad. The application includes a form, an identity document and a statement of the reasons for requesting the number.

The notary verifies the identity and capacity of the parties, the seller’s title, the state of charges on the property, whether community fees and property tax are up to date, requests the energy performance certificate and explains the legal effects of the transaction. The notary is impartial and serves both sides. Your own lawyer acts solely in your interest: drafting and negotiating the contract, checking planning status and permits, assessing risks beyond the register and advising on tax from the buyer’s side.

A sale can be concluded under a private contract, but the form of a public deed is strongly advisable. It gives greater legal certainty and allows the purchase to be entered in the Registro de la Propiedad, which protects you against third parties and makes any later sale simpler.

We recommend seeing the property before you decide, and we arrange viewings. Spanish practice allows a transaction to be concluded through a representative if you cannot attend in person. The form and scope of such a power of attorney are settled with the notary or the lawyer handling the transaction, as they depend on the specific case.

Often yes, but conditions apply at three levels and are worth checking before you buy, because not every property qualifies. First, nationally: since 1 July 2025 a registration number obtained through the Registro de la Propiedad, linked to the Ventanilla Única Digital, is required to advertise short-term lets on platforms. Second, regionally and locally: autonomous communities and municipalities set their own requirements and licences, and some towns restrict new permits. Third, the owners’ association: since 3 April 2025 running a tourist let in a multi-unit building requires the association’s consent by a majority of three fifths of owners representing three fifths of the participation quotas, with transitional rules allowing those who were already operating in line with tourism regulations to continue.

As a non-resident for Spanish tax purposes you file non-resident income tax (IRNR). If the property serves your own stays, an imputed income is assessed, calculated as 1.1 or 2 per cent of the cadastral value depending on when cadastral values were last revised in that municipality. If you let it, the rental income is taxed. For tax residents of the EU or EEA the rate is 19 per cent, and they may deduct expenses connected with the income on presenting a certificate of tax residence; for other taxpayers the rate is 24 per cent and the deduction is not available. There is also the annual local property tax (IBI). The filings are handled by a tax adviser.

Spanish banks do lend to non-residents, although the terms tend to be tighter than for residents and a larger deposit is usually required. Financing in your home country, for instance against another property, may also be an option. The actual terms depend on the bank, your income situation and the property itself. If you are planning to use financing, say so at the outset, because it affects the sequence and the timetable of the transaction.

This refers to properties being occupied without legal title. The risk is not evenly spread and depends among other things on the location, the type of building and whether the property stands empty for long periods. We take this into account when selecting properties, and the legal aspects of protecting ownership are covered by the lawyer handling the transaction.

You deal with us in English. We also work in Polish and Italian. In Spain you are additionally supported by our consultant on the ground, who speaks Spanish, alongside day-to-day contact with the local agent and the lawyer and the translations we order, so you do not have to deal with anything in Spanish yourself.