Buying a home in Spain as a non-resident (2026): taxes, the NIE and the 3% retention
A non-resident pays the same purchase taxes in Spain as a resident: transfer tax (ITP) on a resale home, or VAT and AJD stamp duty on a new build, at the region's rates. What differs is the paperwork: a foreigner's tax number (NIE), a traceable payment, and, if the seller is also non-resident, 3% of the price withheld for the tax agency. The proposed tax on non-EU buyers is not law.
Key facts
- No region sets a different ITP, AJD or VAT rate for non-residents or by nationality.
- A foreign buyer needs a NIE, the foreigner's identity number, asked for at a police station in Spain or a Spanish consulate.
- The deed records how the price was paid, and the registry refuses a deed without the buyers' tax numbers.
- When the seller is non-resident, the buyer withholds 3% of the price and pays it to the tax agency within one month.
- A non-resident owner pays non-resident income tax each year on a home that is not let, at 19% in the EU or EEA and 24% otherwise.
- The proposed tax on non-EU buyers had not been passed into law on 2 November 2026.
Do non-residents pay more tax when buying in Spain?
No. The purchase taxes are set by the national law and each region, and none of the four regions the calculator covers charges a different rate by residence or nationality. A non-resident buying a €300,000 resale second home pays exactly what a resident pays:
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Spain, Madrid | Resale, second home, price €300,000 | €18,000 | €4,148.54 | €22,148.54€20,348.54 to €24,248.54 | 7.38% |
| Spain, Catalonia | Resale, price €300,000 | €30,000 | €4,148.54 | €34,148.54€32,348.54 to €36,248.54 | 11.38% |
| Spain, Valencian Community | Resale, second home, price €300,000 | €27,000 | €4,148.54 | €31,148.54€29,348.54 to €33,248.54 | 10.38% |
| Spain, Andalusia | Resale, second home, price €300,000 | €21,000 | €4,148.54 | €25,148.54€23,348.54 to €27,248.54 | 8.38% |
| Place | Buyer | Taxes | Fees, typical | Total on top | Share of price |
|---|---|---|---|---|---|
| Spain, Madrid | Resale, second home, price €300,000 | €18,000 | €4,148.54 | €22,148.54€20,348.54 to €24,248.54 | 7.38% |
| Spain, Catalonia | Resale, price €300,000 | €30,000 | €4,148.54 | €34,148.54€32,348.54 to €36,248.54 | 11.38% |
| Spain, Valencian Community | Resale, second home, price €300,000 | €27,000 | €4,148.54 | €31,148.54€29,348.54 to €33,248.54 | 10.38% |
| Spain, Andalusia | Resale, second home, price €300,000 | €21,000 | €4,148.54 | €25,148.54€23,348.54 to €27,248.54 | 8.38% |
What can change the bill is whether the home is the buyer’s main home, because the regional reductions depend on it. A non-resident buying a holiday home does not get them. The reduced rates guide has the conditions.
Do Americans or British buyers pay more in Spain?
Not on the purchase. The tables above apply to an American, a British or a Spanish buyer alike: the purchase taxes depend on the region and the home, not on the buyer’s passport.
The difference comes afterwards, for an owner who does not live in Spain. The yearly non-resident income tax on a home that is not let (see what a non-resident pays each year) has two rates, and what decides between them is where the owner lives, not their nationality (Real Decreto Legislativo 5/2004, article 25.1):
| Owner lives in | Non-resident income tax rate |
|---|---|
| Another EU or EEA country | 19% |
| The United Kingdom | 24% |
| The United States, or any other country outside the EU and EEA | 24% |
UK residents paid 19% until the end of the Brexit transition period. The Agencia Tributaria confirms that the 19% rate no longer applies to UK residents’ income accrued from 1 January 2021, and that the 24% rate applies instead. A British citizen living in France pays 19%; an American living in Spain does not pay this tax on their main home.
The guide for American buyers and the guide for British buyers after Brexit set out what changes for each, in Spain, Portugal and England.
Is there a 100% tax on non-EU buyers?
No. A tax on non-EU buyers who are not resident in Spain has been proposed, but it is not law: the national ITP and AJD law contains no such rate, and its last change, in March 2026, added an unrelated exemption. The calculator applies the law in force. If the proposal is passed, the rules and this guide will be updated with its start date.
What is a NIE and how is it obtained?
The NIE (número de identidad de extranjero) is the personal number Spain gives foreigners who “por sus intereses económicos, profesionales, sociales … se relacionen con España” (Real Decreto 1155/2024, article 205). A foreigner buying property needs one, because:
- the notary records the tax numbers of everyone signing the deed (Ley del Notariado, article 23);
- the Land Registry does not register a purchase “cuando no consten en aquellos todos los números de identificación fiscal de los comparecientes” (Ley Hipotecaria, article 254.2).
It is not issued automatically: the buyer asks for it, in Spain at a police station or immigration office, or from abroad through a Spanish consulate. The regulation sets five days to decide, and no answer in that time counts as a refusal (article 205.4). This regulation replaced the earlier one (Real Decreto 557/2011) on 20 May 2025, so older guides cite a different article.
Does a non-resident need a Spanish bank account?
No law requires one to buy. Two rules make a traceable payment the norm:
- the notary records in the deed how the price was paid: when, how much, and whether in cash, by cheque or “transferencia bancaria” (Ley del Notariado, article 24);
- the Land Registry refuses a deed where the parties would not identify the means of payment (Ley Hipotecaria, article 254.3).
Cash is limited when one side is a business, such as a developer or an agent: payments of €1,000 or more cannot be made in cash, or €10,000 or more when the payer is an individual whose tax home is outside Spain (Ley 7/2012, article 7).
A Spanish account helps with paying the purchase tax by direct debit, and with the yearly bills. In Andalusia, a direct debit for form 600 must come from an account in the taxpayer’s name.
How does a non-resident pay the purchase tax?
The same way as a resident: form 600 (modelo 600) to the region’s tax agency, within 30 working days of the deed in Madrid, one month in Catalonia and the Valencian Community, and two months in Andalusia. The transfer tax guide has the table.
What is the 3% retention when the seller is non-resident?
When a seller who is not resident in Spain sells a Spanish property, the buyer is “obligado a retener e ingresar el 3 por ciento” of the agreed price (Real Decreto Legislativo 5/2004, article 25.2):
- the buyer keeps back 3% of the price from the seller;
- and pays it to the Agencia Tributaria within one month of the sale (Real Decreto 1776/2004, article 14.3).
It is a payment on account of the seller’s capital gains tax, not a cost for the buyer: the seller receives the price less the 3%. If it is not paid, “los bienes transmitidos quedarán afectos”: the property itself answers for the amount, so a buyer who skips it can end up paying it. No retention is due if the seller shows a tax certificate that they pay Spanish income or corporation tax as a resident (article 14.2.a).
This applies whether the buyer is resident or not. The calculator does not show it as a cost, because it comes out of the seller’s money.
Who pays the plusvalía when the seller is non-resident?
The municipal plusvalía tax (on the increase in the land’s value) is normally the seller’s. When the seller is an individual not resident in Spain, the law makes the buyer pay it in the seller’s place, as “sustituto del contribuyente” (Real Decreto Legislativo 2/2004, article 106.2). It is a tax on the seller’s gain. The calculator does not include it.
What does a non-resident pay each year after buying?
This is not part of the buying cost, but it is the main tax difference for non-residents.
- IBI, the town hall’s property tax, set by each town within limits: for urban property the base rates run from 0.4% to 1.10% of the cadastral value (Real Decreto Legislativo 2/2004, article 72). The owner on 1 January pays for the whole year (article 75). Residents pay it too.
- Non-resident income tax on a home that is not let. Spain taxes an imputed income: a percentage of the cadastral value, 1.1% where the values were revised from 2012 onwards and 2% otherwise (Ley 35/2006, article 85, applied to non-residents by Real Decreto Legislativo 5/2004, article 24.5). The tax rate is 19% for residents of the EU or EEA and 24% for others (article 25.1). A resident owner does not pay this on their main home.
A decree-law of October 2026 (Real Decreto-ley 29/2026) changes the imputed income percentages from 1 January 2027. Decree-laws need confirming by the Spanish parliament, and on 2 November 2026 the official gazette recorded no confirmation, so this guide gives the rule in force in 2026.
What this guide does not cover
- Residence permits and visas. Whether buying a home gives a right to live in Spain is answered in the guide does buying property give residency?
- Mortgages for non-residents.
- Buying through a company, and the taxes on letting the home.
- The seller’s capital gains tax beyond the 3% retention.
Questions people ask
Do foreigners pay more tax when buying a house in Spain?
No. The purchase taxes are the same for residents and non-residents and for every nationality. The rates depend on the region, whether the home is new, and whether it is the buyer's main home.
Can I buy property in Spain without being a resident or citizen?
Yes. A buyer who lives abroad or is not Spanish buys on the same terms and pays the same purchase taxes. What a foreign buyer needs is a NIE, the identity number Spain gives foreigners with economic interests in the country, asked for at a police station or immigration office in Spain or at a Spanish consulate abroad.
Is there a 100% tax for foreigners buying property in Spain?
No. A tax on non-EU buyers who are not resident has been proposed, but on 2 November 2026 it was not law: it does not appear in the national ITP law, whose last change was in March 2026.
Do I need a NIE to buy property in Spain?
Yes. The NIE is the identity number Spain gives to foreigners with economic interests in the country. The notary records the buyers' tax numbers in the deed, and the Land Registry will not register a deed without them.
Do I need a Spanish bank account to buy a house in Spain?
No law requires one. The deed must state how the price was paid, so a bank transfer is the usual route. Paying form 600 by direct debit needs an account, and in Andalusia it must be in the taxpayer's name.
What is the 3% retention when buying from a non-resident?
When the seller is not resident in Spain, the buyer must keep back 3% of the agreed price and pay it to the Agencia Tributaria within one month. It counts towards the seller's tax; if it is not paid, the property answers for it.
Sources
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