Housing

Renting, buying, lease pitfalls.

Checked on 23 October 2026

Renting a home in Spain: lease length, deposit, rent increases and agency fees

In Spain, your residential lease comes under the Ley de Arrendamientos Urbanos (LAU, the law on leases). Even if the contract says one year, you can stay at least 5 years (7 if the owner is a company), you pay a fianza (legal deposit) of one month's rent, and the owner cannot make you pay agency fees or lease drafting fees. Note that two decree-laws of 6 October 2026 have not yet been validated as at 23 October 2026: RDL 29/2026 (increases capped at 2% until the end of 2027, extraordinary extension) has applied since 8 October, RDL 28/2026 (renewal in 5-year periods) is scheduled for 15 November, and if the Congress's Diputación Permanente rejects them, their measures lapse.

Costs: Fianza (legal deposit): 1 month's rent; additional guarantee: 2 months' rent at most (1 month for a temporary letting); agency and lease drafting fees: borne by the landlord
Timeframes: Lease of at least 5 years (7 if the landlord is a company) at your choice; you can leave after 6 months with 30 days' notice

Steps

Check whether the home is in a zona de mercado residencial tensionado (tense market area declared under law 12/2023). In these areas, the rent of a new lease cannot exceed that of the last lease of the past five years for that home (with its annual update), except for limited exceptions of +10% (renovation, accessibility, lease of 10 years or more). If the owner has many homes (gran tenedor), the rent is capped by the State reference index.
Ask for a written lease. If you ask, the owner is obliged to put it in writing (art. 37 of the LAU). It must state the parties, the home, the duration, the rent and the clauses.
Check the type of lease. A "main residence" lease gives you the 5 or 7 years. An arrendamiento de vivienda temporal (temporary letting, "de temporada" in everyday language) must last more than 31 days and, as a general rule, 12 months at most, with a real reason, written in the contract and provable (for example a work assignment or studies; art. 2.3, 7.2 and 9 bis, from RDL 29/2026). Without this reason, the lease is reclassified as a main-residence lease.
Pay the fianza (one month's rent). The owner must generally deposit it with a body of your autonomous community: for example the Agencia de Vivienda Social in Madrid (30 working days) or the INCASÒL in Catalonia (2 months). Ask for proof of deposit.
Register on the padrón of your town hall with your lease (sheet ES-ADMINISTRATIONS-TOUS-001).
Each year, the rent can only be revised if the lease provides for it. The increase cannot exceed the IRAV (index published every month by the INE: +2.54% in September 2026, published on 14/10/2026); the INE specifies that leases signed after 26 May 2023 are revised on this basis. Temporary extra rule: if the anniversary date of your revision falls between 8 October 2026 and 31 December 2027, no increase applies when your rent already exceeds the State reference index cap; in other cases, the increase is the one you negotiate with the owner or, failing agreement, 2% at most (RDL 29/2026, final provision 6, in force but not yet validated as at 23/10/2026: see "Common pitfalls").
To leave: after 6 months of lease, give 30 days' notice. No compensation is due to the owner (art. 11 of the LAU, rewritten in October 2026). For a temporary letting: you can leave after one month, with 10 days' notice.
When handing over the keys, sign together an end-of-lease document that describes the state of the home. If there is none, or if it notes no damage, the home is presumed to have been returned in good condition (art. 36.7, added by RDL 29/2026, not yet validated). The owner must return the fianza to you: beyond one month after the handover of the keys, the sum due earns interest at the legal rate.

Documents

ID (passport or identity card) and, often, your NIE (sheet ES-NIF-TOUS-001).
Proof of income (employment contract, payslips, tax notice, statements).
The written lease, with, for a temporary letting, the reason for your temporary stay.
Proof of payment of the fianza and, if possible, proof of its deposit.
The end-of-lease document, on leaving.

Costs and timelines

Fianza: one month's rent (two for premises not intended for housing). It is not revised during the first 5 (or 7) years.
Additional guarantee (extra deposit, bank guarantee…): 2 months' rent at most for a lease of up to 5 years (7 years if the landlord is a company); 1 month at most for a temporary letting.
Rent default insurance: the owner cannot oblige you to take one out (art. 36.5 of the LAU, since October 2026).
Agency and lease drafting fees: never at your expense, neither directly nor indirectly (art. 20.2). A "non-essential" service can only be charged to you if you requested it in writing, after being informed of its price.
Property taxes (IBI…): they cannot be imposed on you, unless you are yourself liable (art. 20.1).
Communal charges: at your expense only if the lease says so in writing and sets their annual amount.
Duration: compulsory annual extension up to 5 years (7 if the landlord is a company). After that, without notice (4 months for the owner, 2 months for you), the lease is extended by one year, for up to 3 more years.
From 15 November 2026, if RDL 28/2026 is validated: once the 5 (or 7) years have passed, the lease renews for periods of 5 years (7 if the landlord is a company), unless notice is given 6 months before by the owner (2 months by you). This rule would also apply to existing leases, for expiry dates after 15 November 2026: a lease already in annual extension continues until its end, and notice validly served before the publication of the decree keeps its effect, without compensation (transitional provision of RDL 28/2026). An owner who does not renew owes you compensation: 12 months of reference rent, or one month per year spent in the home if that is more. There is no compensation if they take the home back to house their family, if you no longer lived there, if you have another home in the municipality, or if you refuse a new 5-year lease on the rent conditions of the law.
Extraordinary extension (RDL 29/2026, in force since 08/10/2026, validation pending): if your compulsory 5- or 7-year period ends before 31 December 2028, you can ask for up to 2 more years on the same terms, provided you have paid your rent on time for the last 8 months (leases in force on 8 October 2026). The owner must accept, unless they have announced that they need the home for themselves or their family, or you sign a new lease; the extension does not apply if you renew with a rent at least 5% lower. It does not apply either when the 5-year extension of RDL 28/2026 applies (coordination provided for by that decree).

Common pitfalls

Rules that are still shifting (position as at 23/10/2026). Decree-laws 28/2026 and 29/2026 were adopted on 6 October, after the Congress rejected two first versions (26/2026 and 27/2026) on 2 October 2026. As the Cortes are dissolved (elections on 29 November 2026), it is the Congress's Diputación Permanente that must validate them (convalidación) within 30 days of their promulgation (art. 86.2 of the Constitution), that is, early November if the 30 days are counted in calendar days; the exact method of calculating the deadline (calendar or working days) is to be confirmed. In the BOE summaries of 20, 21 and 22/10/2026 and in the consolidated texts of the two decrees, no vote is published. What happens next:
- validated: the rules described here remain in force;
- rejected (derogación): the 2% cap, the extraordinary extension and the other measures of RDL 29/2026 cease to apply on the date of publication of the repeal, and RDL 28/2026 never enters into force. The LAU articles that RDL 29/2026 rewrote (notably art. 2 to 5, 7, 9 to 11, 17, 18, 20, 21, 25, 27, 36 and 37: temporary letting, duration, tenant's departure, rent, fees, repairs, pre-emption, guarantee, written lease) revert to their earlier wording, and the points in this sheet dated "October 2026" must then be checked again. What remains in particular is the minimum duration of 5 or 7 years (in place since 2019) and the one-month fianza.
- Before relying on these decrees (request for an extension, refusal of an increase above 2%), check their fate on the BOE (section "Referencias posteriores" of each decree) or with the housing service of your autonomous community.
The fake temporary lease. A "de temporada" lease without a real written reason, or more than two temporary leases in a row between the same parties for the same home, becomes a main-residence lease with its 5 years.
Disguised agency fees. No "file fees", no "management fees": it is prohibited for the tenant.
An excessive guarantee. Beyond the fianza and 2 months of guarantee, the request is contrary to the law.
Tourist lettings (temporary assignment subject to tourism regulation, 31 days at most) are not covered by the LAU (art. 5.e): you then do not have its protections.
Repairs. If damage affects habitability, ask for the repair in writing with a quote: with no reply within 15 days, you can do the work and deduct it from the following rents (art. 21.5, added by RDL 29/2026, not yet validated).
Sale of the home. If the owner sells, you have a pre-emption right of 30 days from the notification of the price (art. 25).
Fianza deposit by region. The law leaves each autonomous community to decide whether the landlord must deposit the fianza, with which body and within what time (additional provision 3 of the LAU); the body keeps it without interest; if it does not return it within the month following the end of the lease, it earns interest at the legal rate. Madrid and Catalonia: see above. Elsewhere (Canary Islands, Balearic Islands, Andalusia, Valencian Community…), ask the housing service of your community; in Ceuta and Melilla, the city. In all cases, ask the owner for proof of deposit.

What changes by country of origin

EU, EEA and Swiss citizens: same rights as Spanish tenants. Many owners ask for the NIE; you can request it on your own before you arrive (sheet ES-NIF-TOUS-001).
British citizens (Scots included): the LAU applies in the same way to all tenants, whatever their nationality.
New arrivals without Spanish income: the owner may ask for an additional guarantee, but always within the limit of 2 months' rent for a main-residence lease.

Official sources (9) ›

Checked on 23 October 2026

Buying a home in Spain as a foreigner: NIE, earnest money, notary, registry and purchase taxes

As a European citizen, you can buy a home in Spain like a Spaniard, but you first need an NIE (foreigner identity number, sheet ES-NIF-TOUS-001). The purchase generally goes through an earnest money contract, then an authentic deed signed at the notary (escritura pública), which you then have registered in the Registro de la Propiedad (land registry). On purchase, you pay either VAT (10% for a new home sold by the developer) plus the tax on deeds, or the transfer tax on a second-hand home, whose rate depends on the autonomous community.

Costs: New home: VAT 10% (4% for certain protected homes) + tax on documented legal acts; second-hand home: transfer tax (rate set by each autonomous community); notary and registry fees on top
Timeframes: Varies; if you buy from a non-resident seller, 3% withholding to be paid within the month following the sale

Steps

Get your NIE (sheet ES-NIF-TOUS-001) and open an account in Spain (sheet ES-BANQUE-TOUS-001).
Request a nota simple (land registry extract) online on the Registradores website or at an office. It shows the owner, the mortgages and other charges, and information on communal charges and the IBI (property tax).
Off-plan or new-build, check that the developer and the land are registered in the register, that the building permit exists and that your payments go into a dedicated account. On delivery: insurance for construction defects, Libro del Edificio, energy certificate.
Sign an earnest money contract (contrato de arras) if you wish. With "penitential" earnest money (art. 1454 of the Civil Code), the buyer who withdraws loses it; the seller who withdraws returns it doubled. Have the type of earnest money checked before you sign.
If you borrow, the bank must give you the offer (FEIN) at least 10 days before signing, and you go to the notary no later than the day before (sheet ES-BANQUE-TOUS-001).
Sign the escritura pública at the notary, generally with the seller and, if there is a loan, the bank's representative.
Pay the purchase taxes (see "Costs and timelines") to the tax authority of your autonomous community or, in Ceuta and Melilla, to the State (modelo 600).
If the seller is not resident in Spain, withhold 3% of the price and pay it to the Agencia Tributaria with modelo 211, within the month following the sale.
Have your purchase registered in the Registro de la Propiedad. Registration is not compulsory, but it protects you as owner; a mortgage only legally exists once registered.
Afterwards: padrón at the town hall, IBI every year, and declaration of the property in your taxes (sheet ES-IMPOTS-TOUS-003).

Documents

Your NIE and your ID.
The recent nota simple of the home and its referencia catastral (cadastral reference).
The earnest money contract, then the escritura pública.
The last IBI notice paid and a certificate from the building administrator attesting that communal charges are up to date.
For new-build: licences, ten-year insurance, energy certificate.
For a loan: FEIN, warnings sheet (FiAE) and notary's deed (sheet ES-BANQUE-TOUS-001).

Costs and timelines

New home sold by the developer: VAT of 10% (4% for protected homes under a special regime or public development; 21% for other property, for example a commercial unit), plus the tax on documented legal acts (AJD), whose rate is set by the autonomous community: 0.50% if it has not set its own (art. 31.2 of the consolidated text of the ITP-AJD); in Madrid, for example, for a home bought by an individual: 0.4% up to €120,000, 0.5% up to €180,000 and 0.75% beyond (legislative decree 1/2010, art. 32).
Second-hand home (between individuals): Impuesto sobre Transmisiones Patrimoniales (ITP), run and set by the autonomous community where the property is located: 6% if it has not set its own (art. 11 of the consolidated text), 6% also in Madrid as a general rule. Rates vary from one community to another and reduced rates exist (large family, young people, disability…): look at your community's tax website before making your budget.
Canary Islands: on new-build, it is the IGIC (Canary Islands indirect tax) instead of VAT: 7% in general, 5% for your main residence if the price does not exceed €150,000 (€225,000 or €300,000 for a large family) and you have no other home, 3% in some cases (aged 35 or under, modest income, disability…), 0% for protected housing (art. 58 of Canary Islands law 4/2012).
Ceuta and Melilla: transfer tax is run by the State (modelo 600). On new-build sold by a developer, no VAT but the IPSI (local tax on production, services and imports), whose rate is set by each city's tax ordinance, between 0.5% and 10% (law 8/1991, art. 18): ask the city.
Basque Country and Navarre: purchase taxes run by the Haciendas forales (Álava, Biscay, Gipuzkoa, Navarre), with their own rates: ask the one for your province.
Notary and registry fees: official scales (aranceles: Real Decreto 1426/1989 for notaries, 1427/1989 for the property registry), degressive according to the price: ask the notary for a quote before signing. Unless otherwise agreed, the seller pays for the deed and the buyer for the first copy and later costs (art. 1455 of the Civil Code).
Mortgage: the valuation (tasación) is at your expense; the arrangement fees (gestoría), notary and registry fees for the mortgage are at the bank's expense (law 5/2019).
3% withholding if the seller is a non-resident: to be paid within the month (modelo 211). Otherwise, the property itself answers for the amount not paid.
Plusvalía municipal: due by the seller; if the seller is a non-resident individual, it is you, the buyer, who pays it in their place (art. 106.2 of the local finance law; sheet ES-IMPOTS-TOUS-003).

Common pitfalls

Buying with debts. Unpaid IBI and some communal charges go with the home. Insist on the nota simple, the last IBI notice and the building administrator's certificate before signing.
Forgetting the 3% withholding when the seller lives outside Spain: it is you, the buyer, who answers for it.
Signing earnest money without knowing which kind. Penitential, confirmatory or penal earnest money do not have the same effects. Have the contract reviewed by a professional.
Not registering the purchase. Without registration, you are less protected against third parties.
Hidden defects. The seller answers for them even if they did not know about them. For new-build, the guarantees last 10 years (structure), 3 years (defects that prevent living in the home) and 1 year (finishes).
An empty home or one let to tourists. Since RDL 29/2026, town halls can increase the IBI on homes empty for more than 2 years (up to +50%, up to +100% in some cases; outside tense areas, only for owners of four or more homes) and, in tense areas, on tourist homes (up to +50%, +100% for two or more tourist homes, +150% for four or more). Each town hall decides by tax ordinance, from the tax periods that begin after the decree comes into force. A second home is considered justified up to 4 years of continuous vacancy. As at 23/10/2026, this decree has not yet been validated: as the Cortes are dissolved, the Congress's Diputación Permanente must vote within 30 days of its promulgation (art. 86.2 of the Constitution), that is, early November if the days are calendar days (calculation to be confirmed); if it is rejected, these measures lapse (details in sheet ES-LOGEMENT-TOUS-001).
The "anti-speculation" limits of RDL 29/2026 (purchase at less than 70% of market value) target funds and large corporate owners, not an individual buying their own home.

What changes by country of origin

EU, EEA and Swiss citizens: no restriction specific to foreigners for EU citizens; only the NIE is essential. Law 8/1975 (consolidated text, last updated in 1990) only exempts nationals of an EU Member State from military authorisation in defence-related zones: a Swiss, Norwegian or Icelandic citizen buying in such a zone must ask the notary whether they have to request it (see below).
British citizens (Scots included): same purchase procedure. In the "zones of restricted access to property for foreigners" linked to national defence, a foreigner must obtain military authorisation before buying (law 8/1975, art. 18); the law's additional provision exempts nationals of an EU Member State. Zones declared to be of national tourist interest are deemed authorised. The notary checks this point.
If you remain a non-resident (second home): you pay non-resident tax on this property, and on resale the buyer will withhold 3% of the price (see above).

Official sources (14) ›

These guides give the general rules. Your situation can change the answer: Moovy looks at it with you and tells you when you need a professional.

Renting a home in Spain: lease length, deposit, rent increases and agency fees

Costs: Fianza (legal deposit): 1 month's rent; additional guarantee: 2 months' rent at most (1 month for a temporary letting); agency and lease drafting fees: borne by the landlord
Timeframes: Lease of at least 5 years (7 if the landlord is a company) at your choice; you can leave after 6 months with 30 days' notice

Steps

Check whether the home is in a zona de mercado residencial tensionado (tense market area declared under law 12/2023). In these areas, the rent of a new lease cannot exceed that of the last lease of the past five years for that home (with its annual update), except for limited exceptions of +10% (renovation, accessibility, lease of 10 years or more). If the owner has many homes (gran tenedor), the rent is capped by the State reference index.
Ask for a written lease. If you ask, the owner is obliged to put it in writing (art. 37 of the LAU). It must state the parties, the home, the duration, the rent and the clauses.
Check the type of lease. A "main residence" lease gives you the 5 or 7 years. An arrendamiento de vivienda temporal (temporary letting, "de temporada" in everyday language) must last more than 31 days and, as a general rule, 12 months at most, with a real reason, written in the contract and provable (for example a work assignment or studies; art. 2.3, 7.2 and 9 bis, from RDL 29/2026). Without this reason, the lease is reclassified as a main-residence lease.
Pay the fianza (one month's rent). The owner must generally deposit it with a body of your autonomous community: for example the Agencia de Vivienda Social in Madrid (30 working days) or the INCASÒL in Catalonia (2 months). Ask for proof of deposit.
Register on the padrón of your town hall with your lease (sheet ES-ADMINISTRATIONS-TOUS-001).
Each year, the rent can only be revised if the lease provides for it. The increase cannot exceed the IRAV (index published every month by the INE: +2.54% in September 2026, published on 14/10/2026); the INE specifies that leases signed after 26 May 2023 are revised on this basis. Temporary extra rule: if the anniversary date of your revision falls between 8 October 2026 and 31 December 2027, no increase applies when your rent already exceeds the State reference index cap; in other cases, the increase is the one you negotiate with the owner or, failing agreement, 2% at most (RDL 29/2026, final provision 6, in force but not yet validated as at 23/10/2026: see "Common pitfalls").
To leave: after 6 months of lease, give 30 days' notice. No compensation is due to the owner (art. 11 of the LAU, rewritten in October 2026). For a temporary letting: you can leave after one month, with 10 days' notice.
When handing over the keys, sign together an end-of-lease document that describes the state of the home. If there is none, or if it notes no damage, the home is presumed to have been returned in good condition (art. 36.7, added by RDL 29/2026, not yet validated). The owner must return the fianza to you: beyond one month after the handover of the keys, the sum due earns interest at the legal rate.

Documents

ID (passport or identity card) and, often, your NIE (sheet ES-NIF-TOUS-001).
Proof of income (employment contract, payslips, tax notice, statements).
The written lease, with, for a temporary letting, the reason for your temporary stay.
Proof of payment of the fianza and, if possible, proof of its deposit.
The end-of-lease document, on leaving.

Costs and timelines

Fianza: one month's rent (two for premises not intended for housing). It is not revised during the first 5 (or 7) years.
Additional guarantee (extra deposit, bank guarantee…): 2 months' rent at most for a lease of up to 5 years (7 years if the landlord is a company); 1 month at most for a temporary letting.
Rent default insurance: the owner cannot oblige you to take one out (art. 36.5 of the LAU, since October 2026).
Agency and lease drafting fees: never at your expense, neither directly nor indirectly (art. 20.2). A "non-essential" service can only be charged to you if you requested it in writing, after being informed of its price.
Property taxes (IBI…): they cannot be imposed on you, unless you are yourself liable (art. 20.1).
Communal charges: at your expense only if the lease says so in writing and sets their annual amount.
Duration: compulsory annual extension up to 5 years (7 if the landlord is a company). After that, without notice (4 months for the owner, 2 months for you), the lease is extended by one year, for up to 3 more years.
From 15 November 2026, if RDL 28/2026 is validated: once the 5 (or 7) years have passed, the lease renews for periods of 5 years (7 if the landlord is a company), unless notice is given 6 months before by the owner (2 months by you). This rule would also apply to existing leases, for expiry dates after 15 November 2026: a lease already in annual extension continues until its end, and notice validly served before the publication of the decree keeps its effect, without compensation (transitional provision of RDL 28/2026). An owner who does not renew owes you compensation: 12 months of reference rent, or one month per year spent in the home if that is more. There is no compensation if they take the home back to house their family, if you no longer lived there, if you have another home in the municipality, or if you refuse a new 5-year lease on the rent conditions of the law.
Extraordinary extension (RDL 29/2026, in force since 08/10/2026, validation pending): if your compulsory 5- or 7-year period ends before 31 December 2028, you can ask for up to 2 more years on the same terms, provided you have paid your rent on time for the last 8 months (leases in force on 8 October 2026). The owner must accept, unless they have announced that they need the home for themselves or their family, or you sign a new lease; the extension does not apply if you renew with a rent at least 5% lower. It does not apply either when the 5-year extension of RDL 28/2026 applies (coordination provided for by that decree).

Common pitfalls

Rules that are still shifting (position as at 23/10/2026). Decree-laws 28/2026 and 29/2026 were adopted on 6 October, after the Congress rejected two first versions (26/2026 and 27/2026) on 2 October 2026. As the Cortes are dissolved (elections on 29 November 2026), it is the Congress's Diputación Permanente that must validate them (convalidación) within 30 days of their promulgation (art. 86.2 of the Constitution), that is, early November if the 30 days are counted in calendar days; the exact method of calculating the deadline (calendar or working days) is to be confirmed. In the BOE summaries of 20, 21 and 22/10/2026 and in the consolidated texts of the two decrees, no vote is published. What happens next:
- validated: the rules described here remain in force;
- rejected (derogación): the 2% cap, the extraordinary extension and the other measures of RDL 29/2026 cease to apply on the date of publication of the repeal, and RDL 28/2026 never enters into force. The LAU articles that RDL 29/2026 rewrote (notably art. 2 to 5, 7, 9 to 11, 17, 18, 20, 21, 25, 27, 36 and 37: temporary letting, duration, tenant's departure, rent, fees, repairs, pre-emption, guarantee, written lease) revert to their earlier wording, and the points in this sheet dated "October 2026" must then be checked again. What remains in particular is the minimum duration of 5 or 7 years (in place since 2019) and the one-month fianza.
- Before relying on these decrees (request for an extension, refusal of an increase above 2%), check their fate on the BOE (section "Referencias posteriores" of each decree) or with the housing service of your autonomous community.
The fake temporary lease. A "de temporada" lease without a real written reason, or more than two temporary leases in a row between the same parties for the same home, becomes a main-residence lease with its 5 years.
Disguised agency fees. No "file fees", no "management fees": it is prohibited for the tenant.
An excessive guarantee. Beyond the fianza and 2 months of guarantee, the request is contrary to the law.
Tourist lettings (temporary assignment subject to tourism regulation, 31 days at most) are not covered by the LAU (art. 5.e): you then do not have its protections.
Repairs. If damage affects habitability, ask for the repair in writing with a quote: with no reply within 15 days, you can do the work and deduct it from the following rents (art. 21.5, added by RDL 29/2026, not yet validated).
Sale of the home. If the owner sells, you have a pre-emption right of 30 days from the notification of the price (art. 25).
Fianza deposit by region. The law leaves each autonomous community to decide whether the landlord must deposit the fianza, with which body and within what time (additional provision 3 of the LAU); the body keeps it without interest; if it does not return it within the month following the end of the lease, it earns interest at the legal rate. Madrid and Catalonia: see above. Elsewhere (Canary Islands, Balearic Islands, Andalusia, Valencian Community…), ask the housing service of your community; in Ceuta and Melilla, the city. In all cases, ask the owner for proof of deposit.

What changes by country of origin

EU, EEA and Swiss citizens: same rights as Spanish tenants. Many owners ask for the NIE; you can request it on your own before you arrive (sheet ES-NIF-TOUS-001).
British citizens (Scots included): the LAU applies in the same way to all tenants, whatever their nationality.
New arrivals without Spanish income: the owner may ask for an additional guarantee, but always within the limit of 2 months' rent for a main-residence lease.

Official sources (9) ›

Checked on 23 October 2026

Buying a home in Spain as a foreigner: NIE, earnest money, notary, registry and purchase taxes

Costs: New home: VAT 10% (4% for certain protected homes) + tax on documented legal acts; second-hand home: transfer tax (rate set by each autonomous community); notary and registry fees on top
Timeframes: Varies; if you buy from a non-resident seller, 3% withholding to be paid within the month following the sale

Steps

Get your NIE (sheet ES-NIF-TOUS-001) and open an account in Spain (sheet ES-BANQUE-TOUS-001).
Request a nota simple (land registry extract) online on the Registradores website or at an office. It shows the owner, the mortgages and other charges, and information on communal charges and the IBI (property tax).
Off-plan or new-build, check that the developer and the land are registered in the register, that the building permit exists and that your payments go into a dedicated account. On delivery: insurance for construction defects, Libro del Edificio, energy certificate.
Sign an earnest money contract (contrato de arras) if you wish. With "penitential" earnest money (art. 1454 of the Civil Code), the buyer who withdraws loses it; the seller who withdraws returns it doubled. Have the type of earnest money checked before you sign.
If you borrow, the bank must give you the offer (FEIN) at least 10 days before signing, and you go to the notary no later than the day before (sheet ES-BANQUE-TOUS-001).
Sign the escritura pública at the notary, generally with the seller and, if there is a loan, the bank's representative.
Pay the purchase taxes (see "Costs and timelines") to the tax authority of your autonomous community or, in Ceuta and Melilla, to the State (modelo 600).
If the seller is not resident in Spain, withhold 3% of the price and pay it to the Agencia Tributaria with modelo 211, within the month following the sale.
Have your purchase registered in the Registro de la Propiedad. Registration is not compulsory, but it protects you as owner; a mortgage only legally exists once registered.
Afterwards: padrón at the town hall, IBI every year, and declaration of the property in your taxes (sheet ES-IMPOTS-TOUS-003).

Documents

Your NIE and your ID.
The recent nota simple of the home and its referencia catastral (cadastral reference).
The earnest money contract, then the escritura pública.
The last IBI notice paid and a certificate from the building administrator attesting that communal charges are up to date.
For new-build: licences, ten-year insurance, energy certificate.
For a loan: FEIN, warnings sheet (FiAE) and notary's deed (sheet ES-BANQUE-TOUS-001).

Costs and timelines

New home sold by the developer: VAT of 10% (4% for protected homes under a special regime or public development; 21% for other property, for example a commercial unit), plus the tax on documented legal acts (AJD), whose rate is set by the autonomous community: 0.50% if it has not set its own (art. 31.2 of the consolidated text of the ITP-AJD); in Madrid, for example, for a home bought by an individual: 0.4% up to €120,000, 0.5% up to €180,000 and 0.75% beyond (legislative decree 1/2010, art. 32).
Second-hand home (between individuals): Impuesto sobre Transmisiones Patrimoniales (ITP), run and set by the autonomous community where the property is located: 6% if it has not set its own (art. 11 of the consolidated text), 6% also in Madrid as a general rule. Rates vary from one community to another and reduced rates exist (large family, young people, disability…): look at your community's tax website before making your budget.
Canary Islands: on new-build, it is the IGIC (Canary Islands indirect tax) instead of VAT: 7% in general, 5% for your main residence if the price does not exceed €150,000 (€225,000 or €300,000 for a large family) and you have no other home, 3% in some cases (aged 35 or under, modest income, disability…), 0% for protected housing (art. 58 of Canary Islands law 4/2012).
Ceuta and Melilla: transfer tax is run by the State (modelo 600). On new-build sold by a developer, no VAT but the IPSI (local tax on production, services and imports), whose rate is set by each city's tax ordinance, between 0.5% and 10% (law 8/1991, art. 18): ask the city.
Basque Country and Navarre: purchase taxes run by the Haciendas forales (Álava, Biscay, Gipuzkoa, Navarre), with their own rates: ask the one for your province.
Notary and registry fees: official scales (aranceles: Real Decreto 1426/1989 for notaries, 1427/1989 for the property registry), degressive according to the price: ask the notary for a quote before signing. Unless otherwise agreed, the seller pays for the deed and the buyer for the first copy and later costs (art. 1455 of the Civil Code).
Mortgage: the valuation (tasación) is at your expense; the arrangement fees (gestoría), notary and registry fees for the mortgage are at the bank's expense (law 5/2019).
3% withholding if the seller is a non-resident: to be paid within the month (modelo 211). Otherwise, the property itself answers for the amount not paid.
Plusvalía municipal: due by the seller; if the seller is a non-resident individual, it is you, the buyer, who pays it in their place (art. 106.2 of the local finance law; sheet ES-IMPOTS-TOUS-003).

Common pitfalls

Buying with debts. Unpaid IBI and some communal charges go with the home. Insist on the nota simple, the last IBI notice and the building administrator's certificate before signing.
Forgetting the 3% withholding when the seller lives outside Spain: it is you, the buyer, who answers for it.
Signing earnest money without knowing which kind. Penitential, confirmatory or penal earnest money do not have the same effects. Have the contract reviewed by a professional.
Not registering the purchase. Without registration, you are less protected against third parties.
Hidden defects. The seller answers for them even if they did not know about them. For new-build, the guarantees last 10 years (structure), 3 years (defects that prevent living in the home) and 1 year (finishes).
An empty home or one let to tourists. Since RDL 29/2026, town halls can increase the IBI on homes empty for more than 2 years (up to +50%, up to +100% in some cases; outside tense areas, only for owners of four or more homes) and, in tense areas, on tourist homes (up to +50%, +100% for two or more tourist homes, +150% for four or more). Each town hall decides by tax ordinance, from the tax periods that begin after the decree comes into force. A second home is considered justified up to 4 years of continuous vacancy. As at 23/10/2026, this decree has not yet been validated: as the Cortes are dissolved, the Congress's Diputación Permanente must vote within 30 days of its promulgation (art. 86.2 of the Constitution), that is, early November if the days are calendar days (calculation to be confirmed); if it is rejected, these measures lapse (details in sheet ES-LOGEMENT-TOUS-001).
The "anti-speculation" limits of RDL 29/2026 (purchase at less than 70% of market value) target funds and large corporate owners, not an individual buying their own home.

What changes by country of origin

EU, EEA and Swiss citizens: no restriction specific to foreigners for EU citizens; only the NIE is essential. Law 8/1975 (consolidated text, last updated in 1990) only exempts nationals of an EU Member State from military authorisation in defence-related zones: a Swiss, Norwegian or Icelandic citizen buying in such a zone must ask the notary whether they have to request it (see below).
British citizens (Scots included): same purchase procedure. In the "zones of restricted access to property for foreigners" linked to national defence, a foreigner must obtain military authorisation before buying (law 8/1975, art. 18); the law's additional provision exempts nationals of an EU Member State. Zones declared to be of national tourist interest are deemed authorised. The notary checks this point.
If you remain a non-resident (second home): you pay non-resident tax on this property, and on resale the buyer will withhold 3% of the price (see above).

Official sources (14) ›

These guides give the general rules. Your situation can change the answer: Moovy looks at it with you and tells you when you need a professional.

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