Buying a home in Spain: the steps from NIE to registry

1. Get the NIE

A foreigner who buys in Spain asks for a número de identidad de extranjero (NIE, foreigner’s identity number) first, because the notary must record the tax identification numbers of the parties in a deed that transfers real estate (Ley del Notariado, art. 23). The NIE is assigned by the national police (Dirección General de la Policía). A person who is related to Spain through economic interests must ask for it and give the reasons; from abroad the request goes through a Spanish consulate, and the decision is due within five days, silence meaning refusal (RD 1155/2024, art. 205). The details are in NIE number for property buyers and applying for a NIE from abroad. The rules for non-EU buyers as a whole are in buying property in Spain as a foreigner.

2. Check the property before you commit

Checks come before any money moves. Read the owner and charges in the nota simple, match the description with the cadastral reference, and collect the documents the seller must supply: the energy performance certificate, the habitability or occupation document where your region requires one, and the community debt certificate. The full list, with the source of each check, is in checks before buying a home in Spain. If the home is not finished, read buying off plan first.

3. Financing and the reservation

If you need a mortgage, the lender’s valuation and offer come at this stage: see how a mortgage works in Spain. Many buyers then sign a private contract with a deposit. The Civil Code (art. 1454) says that where arras (earnest money) were given, the buyer can withdraw by losing them and the seller by returning them doubled. The Notariado states that this document “no es obligatorio”. The terms are in the arras contract.

4. The deed before the notary

The sale is completed by the escritura pública. The Civil Code (art. 1462) says that, where the sale is made by public deed, signing it “equivaldrá a la entrega de la cosa”, unless the deed shows otherwise. At signing the notary:

• attests the identity of the parties and, in the notary’s judgement, their capacity and free consent (Ley del Notariado, arts. 17 bis and 23);
• records the tax numbers of the parties (art. 23);
• records how the price was paid: before or at signing, the amount, and whether in cash, cheque, or bank transfer (art. 24);
• warns the parties of any unpaid IBI (property tax) attached to the property, under TRLRHL art. 64.1;
• requires the community debt certificate, unless the buyer expressly exempts the seller (LPH art. 9.1.e).

The cost of the deed is in notary fees in Spain. Where the buyer is not resident and the price exceeds €500,000, the investment must be declared on form D-2A within a month; when a Spanish notary executes the deed, the date of the deed is the date of the investment (Orden ECM/57/2024, art. 14).

5. Taxes on the purchase

On a resale home the buyer pays the ITP (RDLeg 1/1993, art. 8.a: “cualesquiera que sean las estipulaciones establecidas por las partes en contrario”). The regulation sets 30 working days from the date of the deed to file the self-assessment (RD 828/1995, art. 102.1), with the office of the territory where the property is (art. 103); check whether your region has a different procedure. A new home bought from a developer bears VAT (IVA) and stamp duty (AJD) instead; see total buying costs in Spain and the purchase costs calculator.

If the seller is a non-resident without a permanent establishment in Spain, the buyer must withhold and pay 3% of the agreed price (TRLIRNR, art. 25.2). The Agencia Tributaria’s instructions for form 211 give one month from the date of transfer, and the buyer files, one return per property. The municipal capital-gains tax on the land (plusvalía) falls on the seller, but the buyer becomes the substitute taxpayer when the seller is a non-resident individual (TRLRHL art. 106.2).

6. Registration

Registration is not what makes the sale valid, but it is what protects the buyer against third parties. Anyone with an interest may ask for it, the buyer or the seller included (Ley Hipotecaria, art. 6). The registrar checks the form of the documents, the capacity of the parties and the validity of the acts (art. 18). The date of registration is the date of the presentation entry (art. 24), and once a title is presented no incompatible title can be registered for 60 days (art. 17). Titles not registered “no perjudican a tercero” (art. 32). The fees are in land registry fees in Spain.

Which town hall and tax office are involved

The town hall holds the urban-planning information, which a notary may request when authorising a deed on a plot or building (TRLSRU art. 27.4), and, where your region requires one, the occupation licence. The IBI is also a local tax. The regional tax agency receives the ITP. The state tax agency receives the 3% withholding. The texts read do not say who must physically carry out each filing for the buyer; ask the notary and any adviser who will file what, and by when.

Which professional to consult

A lawyer registered with a Spanish bar association (colegio de abogados) can review the contracts and the checks: see property lawyers. A property valuer is needed if the lender asks for a valuation: see property valuers. The notary is a public official, and the Ley del Notariado gives the party the right to choose the notary; Payotte does not list or rank notaries.