Moving to Spain and buying a home (2026): before or after you become resident
Spain charges the same purchase taxes whether the buyer is resident or not. What changes the bill is whether the home becomes the buyer's main home: Madrid takes 10% off the tax on a main home up to €250,000, and Andalusia charges 6% instead of 7% up to €150,000. To keep those rates the buyer must move in within 12 months and live there for 3 years.
Key facts
- Residence and nationality do not change ITP, AJD or VAT in any of the four regions covered.
- The main home reductions need the buyer to move in within 12 months and stay 3 years.
- Catalonia's and Valencia's young buyer rates also test income on the Spanish income tax return.
- A buyer who leaves the home within 3 years files a supplementary return and pays the difference with interest.
- A non-resident owner pays a yearly non-resident income tax on a home that is not let; a resident does not on their main home.
Does becoming resident change the purchase tax in Spain?
No. None of the four regions the calculator covers sets a different transfer tax, stamp duty or VAT rate for residents and non-residents, or by nationality. The same buyer, buying the same €240,000 home as a second home, pays the same whether resident or not:
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Spain, Madrid | Resale, second home, price €240,000 | €14,400 | €3,527.85 | €17,927.85€16,427.85 to €19,727.85 | 7.47% |
| Spain, Andalusia | Resale, second home, price €240,000 | €16,800 | €3,527.85 | €20,327.85€18,827.85 to €22,127.85 | 8.47% |
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Spain, Madrid | Resale, second home, price €240,000 | €14,400 | €3,527.85 | €17,927.85€16,427.85 to €19,727.85 | 7.47% |
| Spain, Andalusia | Resale, second home, price €240,000 | €16,800 | €3,527.85 | €20,327.85€18,827.85 to €22,127.85 | 8.47% |
So becoming resident, on its own, does not change the purchase tax. A tax on non-EU buyers who are not resident has been proposed in Spain, but it was not law on 2 November 2026; the non-resident buyers guide has its status.
What does change the bill?
Whether the home is the buyer’s main home (vivienda habitual). Several regions charge less on a main home:
| Resale home | Second home | Main home | Main home, buyer under 35 |
|---|---|---|---|
| €240,000 in Madrid | €14,400 | €12,960 | €12,960 |
| €140,000 in Andalusia | €9,800 | €8,400 | €4,900 |
Madrid takes 10% off the tax on a main home up to €250,000 (Decreto Legislativo 1/2010, article 30 bis). Andalusia charges 6% instead of 7% on a main home up to €150,000, and 3.5% if the buyer is under 35 (Ley 5/2021, article 43). Neither tests income or nationality. The reduced rates guide covers all four regions.
Does a buyer need to be resident to claim the main home rate?
The laws set conditions on the home, not on residence status. The buyer must:
- actually move in within 12 months of buying;
- live there for at least 3 years in a row.
These conditions come from the income tax definition of a main home (Real Decreto 439/2007, article 41 bis), which the regions apply. Someone moving to Spain who buys a home and moves into it within 12 months meets the first condition.
Catalonia’s 5% rate for buyers aged 35 or under and Valencia’s 6% or 8% rate for buyers under 35 also have an income test based on the buyer’s Spanish income tax return (Decret Legislatiu 1/2024, article 641-5; Ley 13/1997, articles 4 and 13). The articles do not say how the test applies to someone who has not yet filed a Spanish return, so for a newcomer it is a point to confirm with the regional tax agency.
What if the buyer leaves within 3 years?
The reduction is lost. The buyer files a supplementary return paying the difference, with late-payment interest. Madrid (article 30 bis.3) and Catalonia (article 683-7) give one month from the breach to file it. The income tax definition accepts some forced moves, such as a change of job, marriage or separation, as exceptions.
Rent first or buy straight away?
From the tax point of view, the questions are these:
- Buying as a main home soon after arriving can bring the main home rate, if the buyer moves in within 12 months and stays 3 years.
- Buying before moving, as a holiday home, pays the full rate: the reduced rates are tied to buying the home as a main home.
- The yearly taxes differ while non-resident. A non-resident owner pays non-resident income tax each year on a home that is not let: a share of the cadastral value (1.1% or 2%) is treated as income and taxed at 19% for EU and EEA residents or 24% for others (Real Decreto Legislativo 5/2004, articles 24.5 and 25.1; Ley 35/2006, article 85). A resident pays no such tax on their main home. Both pay the town’s IBI.
What this guide does not cover
- Visas, residence permits and the tax residence rules themselves. The end of the golden visa, and whether buying a home gives residency in Spain or Portugal, are covered in the guide does buying property give residency?
- Income tax, wealth tax and the special regime for workers moving to Spain.
- Moving to the Basque Country or Navarre, which have their own tax systems.
- Mortgages for new arrivals.
Questions people ask
Is it cheaper to buy a house in Spain after becoming a resident?
Not because of residence itself: the purchase taxes are the same for residents and non-residents. What can lower the bill is buying the home as the main home, which brings reduced rates in some regions if the buyer moves in within 12 months.
Can I get the main home rate if I am moving to Spain within a year?
The condition is about the home, not residence status: the buyer must actually live there within 12 months of buying and for at least 3 years. A buyer who moves in within that time meets the first condition.
What happens if I buy as a main home and then leave Spain?
If the buyer stops living there within 3 years, the reduction is lost. They file a supplementary return and pay the difference with late-payment interest; Madrid and Catalonia give one month from the breach to file it.
Do I pay tax every year on a Spanish home while I am non-resident?
Yes. A non-resident pays non-resident income tax on a home that is not let, worked out on a share of its cadastral value, plus the town's IBI property tax. A resident pays IBI but no imputed income tax on their main home.
Does buying property in Spain give residency?
No, not any more. Spain's investor residence visa, the golden visa, which could be obtained by buying property, was abolished with effect from 3 April 2025 by Ley Orgánica 1/2025. Applications filed before that date are decided under the old rules, and visas already granted stay valid for the time they were issued for. Buying a home does not give citizenship either: nationality by residence is based on years of legal residence in Spain.
Sources
- Decreto Legislativo 1/2010 de la Comunidad de Madrid (article 30 bis)BOE (consolidated copy of the BOCM text)
- Ley 5/2021 de Tributos Cedidos de Andalucía (articles 2 and 43)BOE (consolidated copy of the BOJA text)
- Decret Legislatiu 1/2024, Codi tributari de Catalunya (articles 641-5 and 683-7)BOE (consolidated copy of the DOGC text)
- Ley 13/1997 de la Generalitat Valenciana (articles 4 and 13)BOE (consolidated copy of the DOGV text)
Behind the figures
Every amount on this page is worked out by the engine from rule files that cite these pages.
- Agència Tributària de Catalunya: ITP ratesOfficial source