Buying Property in Spain as a Non-Resident (2025 Guide)

Buying a home in Spain as a non-resident is perfectly legal and there is no general restriction based on nationality: any foreigner can acquire property. However, the administrative and tax path is not the same for a citizen of the European Union (or EEA) as it is for a citizen of a third country. Previous permits, required documentation, subsequent tax rates, deductible expenses and, since 2025, the residency routes available after the elimination of the Golden Visa all change. This guide goes through the entire process step by step, with numerical examples, real deadlines and verifiable legal references at the end.

1. Starting point: can a foreigner buy in Spain?

Yes. Spanish regulations do not limit the purchase of properties by foreigners, whether EU or non-EU. Property is registered in the Registro de la Propiedad exactly like that of a Spaniard. There are only two relevant nuances:

• Areas of interest for National Defence: non-EU citizens need prior military authorisation to acquire estates in certain areas (parts of the Balearic Islands, Canary Islands, Ceuta, Melilla, Cartagena, Strait of Gibraltar, Galicia and border strips). Legal basis: Ley 8/1975 and Real Decreto 689/1978. EU citizens are exempt.
• Prevention of money laundering: the notary, bank and registrar are obliged to identify the buyer and the origin of the funds (Ley 10/2010). This affects everyone, but in practice, documentary controls are more demanding for transfers from third countries.

2. The big difference: EU/EEA vs. third countries

The tax difference is the most costly in the long term. The same rented flat results in a very different bill depending on the owner's passport, as we will see in Example 3.

3. Step 1 — Obtaining the NIE (everyone, without exception)

The Número de Identidad de Extranjero is your tax identifier in Spain: without it, deeds cannot be signed, a bank account cannot be opened in your own name and Modelo 210 cannot be filed.

Documentation

• Modelo EX-15 completed and signed.
• Valid Passport (or EU ID card), original and complete copy.
• Modelo 790 code 012 paid (fee ≈ €9.84).
• Justification of the economic cause: deposit contract, nota simple, letter from the notary or agency. Without it, refusal is common.
• If a representative acts: power of attorney with Hague Apostille and sworn translation.

Routes

• Spanish Consulate in your country of residence: 2–8 weeks depending on the consulate.
• Foreigners' Office (Extranjería) or Police Station in Spain: in many coastal provinces it is delivered on the same day.
• Representative with power of attorney: without travelling; common management cost €150–€350 plus fees.

4. Step 2 — Spanish bank account and proof of origin of funds

It is not legally mandatory, but in practice it is essential for direct debiting of IBI, community fees, utilities and the payment of the tax itself. To open it as a non-resident, the bank will ask for a passport, NIE and a certificate of tax non-residence (or they will request it from the Police themselves).

If you transfer from outside the EU, prepare from the start: origin bank statements, sale contract of another asset, inheritance or payslips. The notary must reflect the means of payment in the deed, and a transfer without traceability can paralyse the signing.

5. Step 3 — Legal due diligence before signing anything

This is the step that saves the most money. Minimum checks:

• Nota simple from the Registro de la Propiedad: real ownership, surface area, charges, mortgages, seizures, easements.
• Catastral certificate and valor catastral (basis for IBI and the imputed income of Modelo 210).
• Certificate from the community of owners: debts up to date and approved extraordinary levies. Community debts from the previous 3 years continue to affect the property.
• Latest IBI receipt and rubbish collection fee.
• First occupation licence / habitability certificate and energy certificate.
• Urban planning situation: on the coast, verify the Ley de Costas; on rustic land, the legality of the building.
• If it is for tourism: valid holiday rental licence transferable according to the autonomous community.

6. Step 4 — Reservation, deposit and public deed

1. Reservation contract: €1,000–€6,000; removes the property from the market for about 2 weeks.
2. Arras penitenciales contract (art. 1,454 of the Civil Code): normally 10 % of the price. If the buyer withdraws, they lose it; if the seller withdraws, they return double.
3. Public deed before a notary: payment of the rest of the price, delivery of keys and signing. The notary checks identity, charges and means of payment.
4. Registration in the Registro de la Propiedad: 1–3 months; this is what grants full protection against third parties.

You can sign everything by power of attorney from your country (local notary + Apostille + sworn translation) without stepping foot in Spain.

7. Step 5 — Taxes and purchase costs

7.1. Second-hand housing

ITP (Property Transfer Tax) is paid, self-assessed with Modelo 600 within 30 working days. The rate is set by each autonomous community: approximately 6 % in Madrid, 9 % in the Valencian Community, 7 % in Andalusia, progressive scales in Catalonia and the Balearic Islands.

7.2. New housing (first transfer)

IVA of 10 % plus AJD (Stamp Duty) of 0.5%–1.5% depending on the community.

7.3. Other costs

• Notary fees: €600–€1,200 (tariff according to price).
• Registro de la Propiedad: €400–€800.
• Lawyer: 1%–1.5% of the price, or a flat fee.
• Gestoría / processing: €300–€600.
• Valuation if there is a mortgage: €300–€600.
• Plusvalía municipal: paid by the seller, unless agreed otherwise — and if the seller is non-resident, the Administration can claim it from the buyer as a substitute. Always verify this.

Example 1 — Second-hand flat for €250,000 in Alicante (Valencian Community)

Example 2 — New build for €400,000 in Málaga

8. Step 6 — Buying from a non-resident seller: the 3 % withholding

If the seller is non-resident, the buyer is obliged to withhold 3 % of the price and pay it to the tax office using Modelo 211 within one month of the deed. This is a payment on account of the seller's IRNR. If you do not do this, the property remains liable for the payment of the tax: the debt follows you as the owner.

The seller subsequently recovers the excess by filing their Modelo 210 for capital gains within the following four months. When you sell, you will be on the other side of the same rule.

9. Step 7 — Annual taxation once you are the owner

• IBI (municipal): 0.4%–1.1% of the cadastral value, once a year, one receipt per property.
• Waste fee and community fees.
• IRNR — Modelo 210: mandatory even if you do not rent it out and do not obtain any income.
• Wealth Tax (Impuesto sobre el Patrimonio): for non-residents, it is limited to assets located in Spain, with a state exempt minimum of €700,000 (varies by community).

9.1. If you do not rent: imputed income

An income of 1.1 % of the cadastral value is imputed (if it was revised in the previous ten years) or 2 % otherwise, and a rate of 19 % (EU/EEA) or 24 % (third countries) is applied to that base. Deadline: during the following calendar year.

9.2. If you rent

Here the difference by nationality is greatest: residents in EU/EEA deduct IBI, community fees, loan interest, insurance, utilities, repairs, management and 3% depreciation of the construction. Residents in third countries pay tax at 24 % on gross income, without deducting a single euro.

Example 3 — Same flat rented out, two passports

Annual rent €12,000; deductible expenses €4,000.

Almost double for the same property and the same rent. That is why the tax residence certificate and a correct allocation of expenses are decisive.

Example 4 — Imputed income without renting

Cadastral value €90,000, revised 6 years ago → base 1.1 % = €990. French owner: €990 × 19 % = €188.10. British owner (post-Brexit, third country): €990 × 24 % = €237.60. With two co-owners at 50 %, each files their Modelo 210 for half of the base.

10. The elimination of the Golden Visa: what has changed since 2025

The Golden Visa allowed non-EU citizens to obtain residency by investing €500,000 in real estate (art. 63 of Ley 14/2013). It was repealed by Ley Organica 1/2025, on measures regarding the efficiency of the Public Justice Service, with effect from 3 April 2025.

10.1. Real consequences

• Buying no longer grants residency. No real estate investment, of any amount, generates a right to reside.
• You can still continue to buy without limit: ownership is not restricted, only the purchase → residency link has been broken.
• Holders with a Golden Visa granted before 3 April 2025 retain their authorisation and can renew it according to the previous regime.
• Without residency, the third-country citizen remains subject to the Schengen 90/180-day rule: they cannot spend more than 90 days out of every 180 in their own Spanish home.
• Tax-wise nothing changes: even before, the Golden Visa did not turn anyone into a tax resident if they did not exceed 183 days.

10.2. Current legal alternatives

• Digital Nomad Visa (international teleworking, Ley 28/2022): remote work for companies outside Spain, with access to the special tax regime of 24 % up to €600,000.
• Non-lucrative residency: own financial means (referenced to the IPREM) and private medical insurance; it does not allow working.
• Entrepreneur or highly qualified professional visa (Ley 14/2013, rest of the articles remain in force).
• Family reunification or the regime for family members of EU citizens.
• Beckham Law (special regime of art. 93 LIRPF) for those who move their residence for work: 24 % up to €600,000.

11. Particular cases by nationality

11.1. United Kingdom (third country since Brexit)

Military authorisation in sensitive areas, 90/180-day limit, IRNR at 24 % and no deductible expenses on rent. The 2013 Spanish-British Convention avoids double taxation through tax credits in the United Kingdom, but does not reduce the Spanish rate.

11.2. Germany, France, Netherlands, Belgium, Sweden, Poland (EU)

No prior authorisation, unlimited stay, 19 % and full deduction of expenses. You need a tax residence certificate from your country to prove the reduced rate.

11.3. Norway, Iceland and Liechtenstein (EEA)

Treated as EU for Modelo 210 purposes (19 % and deductible expenses) due to the existence of effective exchange of tax information.

11.4. Switzerland

Free movement by bilateral agreement, but not part of the EEA: in practice, taxed at 24 % without deduction of expenses. It is advisable to confirm this case by case.

11.5. United States and Canada

Third countries: 24 %, no deductible expenses, 90/180 days and military authorisation where applicable. The convention with the US (revised in 2019) allows the Spanish tax to be credited at the IRS.

11.6. Russia, China, Morocco, Gulf countries

Third countries with reinforced controls on the origin of funds (Ley 10/2010) and, in the Russian case, banking restrictions derived from the EU sanctions regime. It is essential to verify the operations with the bank before signing the deposit agreement.

12. Realistic purchase timeline

13. Most expensive mistakes we see every year

• Signing a deposit agreement before having the NIE or military authorisation.
• Failing to withhold 3 % when buying from a non-resident seller: the debt remains on the property.
• Forgetting Modelo 210 for imputed income because "no income is obtained": it is an autonomous obligation and generates surcharges.
• Filing a single declaration for two co-owners: one Modelo 210 per owner and per property is needed.
• Deducting expenses while being a resident in a third country: parallel tax assessment and penalty.
• Renting out for tourism without a valid regional licence.
• Buying counting on the Golden Visa: it no longer exists.

14. How we help you at SpainTaxForm

We step in exactly where the notary leaves off: in your ongoing tax obligations as a non-resident owner.

• Imputed income: Annual Modelo 210 per owner, from €30, with 1.1 % / 2 % and the 19 % / 24 % rate applied automatically according to your tax residence.
• Rental income: Annual subscription with full breakdown of deductible expenses for EU/EEA residents.
• Capital gains and 3 % refund: Assisted management of Modelo 210 after the sale and recovery of the excess withheld with Modelo 211.
• Co-ownerships up to 10 owners: One declaration per owner with the exact distribution of shares.
• Platform in 12 languages, on-screen calculation and filing in official AEAT format.

If you have just bought, your first Modelo 210 is due the following calendar year. You can calculate it in minutes and leave the file closed from your country.

15. Frequently Asked Questions

Do I need to be a resident to buy?

No. You only need a NIE and, if you are non-EU and buy in an area of interest for Defence, military authorisation.

Does buying a house give me residency?

Not since 3 April 2025, the date the Golden Visa was repealed.

Can I buy without travelling to Spain?

Yes, by means of an apostilled power of attorney in favour of your lawyer.

Must I declare even if the property is empty?

Yes: the imputed income of Modelo 210 is declared every year.

How long does the whole process take?

Between 2 and 4 months from the reservation; longer if you need military authorisation.

Sources

• 1BOE — Ley 14/2013 de apoyo a los emprendedores y su internacionalización
• 2BOE — Ley Orgánica 1/2025, de 2 de enero (eficiencia del Servicio Público de Justicia)
• 3BOE — Real Decreto 689/1978 (zonas de interés para la Defensa Nacional)
• 4BOE — Ley 10/2010 de prevención del blanqueo de capitales
• 5AEAT — Impuesto sobre la Renta de No Residentes (Modelo 210)
• 6AEAT — Modelo 211 (retención 3 % en compras a no residentes)
• 7Policía Nacional — Número de Identidad de Extranjero (NIE)