Buying a home in Spain as a foreigner, step by step.

First things first: your NIE and a Spanish bank account

The NIE is the number the Spanish authorities use to identify a foreign national. You cannot sign the deed or pay the purchase taxes without one. Non-residents can apply on the basis of having economic interests in Spain, which is exactly what buying a home is.

You have to apply in person. From abroad, that means the Spanish consulate in the country where you are; in Spain, a police station or an immigration office. The regulations give the authorities five days to issue it. Getting the appointment is usually what takes time.

A Spanish bank account is not a legal requirement, but it makes life much easier: every payment leaves a clear trail, and council tax, community fees and utilities can be paid by direct debit. When you open it, the bank will ask where your money comes from. Our guide on source of funds explains what to prepare.

What to check before any money changes hands

Only pay a deposit once you know exactly what you are buying. That means having these in front of you:

• The nota simple from the Land Registry, showing the registered owner, how the property is described and any charges on it, such as mortgages, court attachments, life interests or rights of way. If the floor area or the extras (parking, storage room) differ from the listing, sort it out now.
• The latest council tax (IBI) receipt and a certificate from the owners’ association showing the fees are paid. The property itself stands as security for community fees the previous owner left unpaid for the year in which you buy and for the three calendar years before it, and for unpaid IBI.
• The planning position at the town hall: everything built must have a licence, and there should be no enforcement file open. For a new build or a full refurbishment, the first occupation licence or the sworn declaration that replaces it in many places.
• The energy performance certificate, which the seller must hand over.
• If you want to let to holidaymakers: in Andalusia the home has to be listed on the regional government’s tourism register. And since 3 April 2025, anyone planning short holiday rentals of a flat in a community building must first win approval at the owners’ meeting, with a majority of three fifths of all owners that also represents three fifths of the ownership shares.

The deposit contract (contrato de arras)

Most purchases are reserved with a contrato de arras and a deposit, which is later knocked off the price. The amount is negotiable; around 10% is common. Under the usual form, arras penitenciales (article 1454 of the Civil Code), either side can walk away: the buyer loses the deposit, the seller pays it back twice over.

This contract sets the terms for everything that follows: the price, the latest date for the deed, who pays which costs, the condition the home is handed over in and what happens if a charge or a planning problem turns up. Have your lawyer go through it before you sign, while it can still be changed.

Purchase taxes

What you pay turns on two questions: is the home resale or sold for the first time by a developer, and which region is it in?

For transfer tax, the reference value published by the Spanish cadastre (Catastro) for each property also counts: the tax is charged on that value or on the price in the deed, whichever is higher. Look the reference value up before you settle on a price: if it comes out higher, that is what you will be taxed on.

Notary, Land Registry and gestoría: how the fees work

Notaries and land registrars charge according to official scales set by Royal Decrees 1426/1989 and 1427/1989. The fee rises in bands with the value of the purchase, plus a charge for the pages of the deed and for copies. Ask the notary’s office for a written estimate before completion and you will have the exact figure.

If the contract is silent, article 1455 of the Civil Code puts the cost of executing the deed on the seller and the first copy, and everything after the sale, on the buyer. In practice this is nearly always agreed differently, so write it into the deposit contract. If you use a gestoría to pay the taxes and register the purchase, add their fee too.

With a mortgage, the bank pays the notary for the loan deed, the registration of the mortgage, the gestoría and the stamp duty on the loan. You pay for the valuation.

If the seller lives outside Spain

Spanish law then makes you, the buyer, collect part of the seller’s tax. You must keep back 3% of the agreed price and pay it to the tax office on form 211 within one month of the deed. If you do not, the property stays answerable for that amount even though it is now yours. You then give the seller their copy of the 211, which they need to file their own return.

The municipal capital gains tax (plusvalía municipal) works in a similar way. When the seller is a private individual based abroad, the town hall collects it from you as buyer, standing in for the seller, so expect it to be deducted from the price on the day you sign.

Completion and what comes after

The deed is signed before a Spanish notary, who checks everyone’s identity and NIE and records how the price was paid: bank transfer, banker’s draft or cash, and whether it was paid before or at signing. If you cannot travel, someone signs for you under a notarised power of attorney from your country, with an apostille and, if it is not in Spanish, a sworn translation.

The taxes are then paid and the deed is lodged at the Land Registry. Until the purchase is registered, the register still shows the seller as owner. Remember to move the IBI, the community fees and the utilities into your name as well.

How we help

• We prepare your NIE application and tell you where to book the appointment.
• We check the Land Registry, debts, planning and any holiday-let licence before you pay a deposit.
• We negotiate and draft the deposit contract.
• We work out the taxes and fees so you know the full cost before you commit.
• If you cannot travel we sign for you under a power of attorney, pay the taxes and register the purchase.

This guide is general information. Before making a decision about your own case, speak to a lawyer.