Your Guide to Buying a Property in Spain

Buying property in Spain is exciting — but it’s also different from the UK system. Here’s what every UK buyer should know before starting their journey.

1. Key Legal Requirements

NIE Number
A mandatory identification number for foreigners. You need it to sign contracts, open a bank account and complete the purchase.

Spanish Bank Account
Many purchases require a Spanish account to handle payments, utilities and taxes.

Deposit & Reservation
Typically, buyers pay a reservation fee (more or less €5,000–€6,000) followed by a 10% deposit when the private contract is signed.

2. Visas for UK Buyers

Non-Lucrative Visa (NLV)
Still available.
For those who want to live in Spain without working locally. Requires proof of sufficient funds and private health insurance.

Other Visa Types
• Digital Nomad Visa (remote workers)
• Entrepreneur / Start-Up Visa
The Golden Visa has been officially discontinued.

3. Taxes & Fees

Estimated 12-14% on top of the purchase price, including:
• 10% Transfer tax or VAT (depending on resale vs new build)
• Notary fees
• Registry fees

4. Currency Exchange

Exchange rates can significantly affect your budget.
We can connect you with trusted currency specialists who often save buyers thousands compared to bank rates.

5. Administrative & Tax considerations

Before Brexit, UK buyers were treated the same as EU citizens when purchasing property in Spain.
Since Brexit, UK nationals are now classified as non-EU buyers, which means different — and in some cases less favourable — financial and tax rules apply.

Below is a clear overview of what has changed and what UK buyers should be aware of.

Mortgages for UK Buyers in Spain

Yes, UK buyers can still obtain a mortgage in Spain, but conditions for non-EU residents are stricter.

Typical conditions for UK non-resident buyers (2025):
• Interest rates: approximately 4–5%
• Maximum mortgage term: up to 20 years
• Loan-to-value: 60–70% of the purchase price
• Documentation must be officially translated and apostilled
• Stronger applications often include:
• UK-based income or assets
• Equity released from a UK property

Good to know:
Some UK banks offer international mortgage products, including:
• NatWest International
• Barclays International
• HSBC Expat

At Costa Connect, we always advise buyers to speak with both Spanish banks and UK-based international lenders before making a decision.

Rental Income Tax for UK Owners (Post-Brexit)

This is one of the areas where Brexit has had the biggest financial impact.

Before Brexit
• Tax rate: 19% on net rental income
• Deductible costs included:
• Mortgage interest
• Community fees
• Local property tax (IBI)
• Maintenance costs

After Brexit
• Tax rate: 24% on gross rental income
• No costs can be deducted
• Applies to all non-EU non-residents

Imputed Rental Income (Renta Imputada)

Even if a property is not rented out, Spanish tax authorities assume it generates income.

This is known as imputed income and applies to all non-resident owners.

How it is calculated:
• 1.1% of the cadastral value (if revised after 1994)
• 2% of the cadastral value (if not revised)
• Taxed at 24%

Example:

Property cadastral value: €100,000 (not revised)
• Imputed income: 2% × €100,000 = €2,000
• Tax payable: 24% × €2,000 = €480 per year

Capital Gains Tax When Selling (UK Residents)

UK property owners must pay capital gains tax in Spain when selling a property at a profit.
• Pre-Brexit: 19%
• Post-Brexit: 24%, with no deductions allowed

Withholding rule:

When a non-resident sells a property:
• The buyer must withhold 3% of the purchase price
• This is paid directly to the Spanish tax authority
• It acts as an advance payment against capital gains tax

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