Checks before buying a home in Spain, with sources

1. Owner and charges: the nota simple

A nota simple is an extract from the Registro de la Propiedad showing the owner, the description of the property and the charges (mortgages, seizures). The Registradores’ page says it “tiene valor puramente informativo y no da fe del contenido de los asientos”, is charged “9,02 euros por finca, impuestos y retenciones no incluidos”, and that you must state the interest behind the request. The registry also has legal effects: registered rights are presumed to exist and to belong to their holder (Ley Hipotecaria, art. 38). Compare the owner with the person who signs, and look for mortgages that must be cancelled at the deed. See the nota simple guide.

2. Cadastral description

The Catastro’s reference is a code of 20 characters that must appear in deeds and other economic documents; omitting it is a simple tax infraction with a penalty of €60 to €6,000 (Catastro page). Check that the area, use and address on the cadastral record match the registry and what you see. See cadastral reference. The Catastro reference value also sets the minimum tax base: see total buying costs.

3. IBI and community debts

• IBI (property tax). On a change of ownership the property is liable for the whole tax due, “en régimen de responsabilidad subsidiaria”, and the notary must ask for information on and warn about unpaid IBI (TRLRHL art. 64.1). Ask the seller for the latest IBI receipts.
• Community of owners. The buyer of a flat answers with the property for the sums owed by previous owners for the current year and the previous three calendar years. The seller must declare in the deed whether they are up to date and supply a certificate of debts; the certificate is due within seven calendar days of the request, and without it the deed cannot be authorised unless the buyer expressly exempts the seller (LPH art. 9.1.e). See community debt certificate.

4. Urban-planning status

The texts read give only general rules, and the answer for a given building lies with the town hall and the regional planning law. The new owner takes over the previous owner’s duties under the urban-planning rules (TRLSRU art. 27.1). When authorising deeds on plots or buildings, notaries may ask the competent administration for the urban situation and the duties attached (art. 27.4). For a completed new building, the notary requires the documents showing the building meets the requirements for its use (art. 28.1). For older works without a licence, art. 28.4 lets the registry record completion by certificate when the time for demolition measures has passed, and the registrar then informs the town hall. Practical step: ask the town hall in writing for the planning status (and whether the building is fuera de ordenación, outside the current plan), and keep the reply.

5. Energy certificate

When an existing building is sold, a copy of the registered energy certificate and the energy label must be attached to the sale contract (RD 390/2021, art. 17.2). Ask for it before signing. See the energy certificate guide.

6. Licence of occupation

Whether you need a habitability certificate, an occupation licence or neither depends on the region. This is a regional rule, not a national one. See habitability certificate and first-occupation licence. For a new build, see buying off plan.

7. Tourist-letting status, if you plan to let

If you plan to let to tourists, check three things. In a building under horizontal property, the owner who wants to carry on the activity “deberá obtener previamente la aprobación expresa de la comunidad de propietarios” (LPH art. 7.3, added by Organic Law 1/2025), and the community can ban or limit the activity by a three-fifths vote of owners and shares (art. 17.12), without retroactive effect. The regional register and local planning rules apply on top. Do not assume that a licence held by the seller passes to you. See tourist rental registration and tourist rentals and the community.

8. The seller’s tax residence: the 3% withholding

When a non-resident seller without a permanent establishment in Spain sells a property in Spain, “el adquirente estará obligado a retener e ingresar el 3 por ciento” of the agreed price (TRLIRNR art. 25.2). The Agencia Tributaria’s instructions for form 211 say the amount is paid “en el plazo de un mes a partir de la fecha de transmisión del inmueble”, by the buyer, one return per property. Establish the seller’s residence in writing before the deed, so that the withholding is planned in the price. The municipal capital-gains tax also moves to the buyer as substitute when the seller is a non-resident individual (TRLRHL art. 106.2). See the steps of a purchase.

Which professional to consult

A property lawyer registered with a Spanish bar association can read the nota simple and the planning reply. An architect can check a building against the documents. A property valuer is relevant if a lender requires a valuation.