A purchase in Spain follows a set sequence. Knowing it in advance is what keeps the process calm.
Get your NIE.
The Spanish foreigner’s identification and tax number. You need it to complete the purchase and to handle the tax and registration steps, so it is worth obtaining early. Apply through a Spanish consulate or in Spain; a lawyer can do it under power of attorney. The NIE is a number, not a residence permit.
Appoint an independent lawyer.
Not the seller’s, not the agency’s. The Spanish notary is impartial and checks the legality and formal requirements of the transaction. Your own lawyer has a different role: advising and protecting your interests throughout the purchase.
Open a Spanish bank account.
Not legally required, but it makes utilities, community fees and taxes far easier to run.
Make an offer and, if agreed, sign a reservation.
The property is taken off the market for an agreed period against a payment. Reservation arrangements vary: before you pay, have your lawyer explain the conditions, the deadlines and what happens to the money if the checks go wrong.
Due diligence.
Your lawyer checks the Land Registry entry, that the seller is the owner, debts and charges on the property, community debts, the cadastral reference, the occupation documentation and planning status, and whether there are restrictions on tourist letting.
The private contract (contrato de arras).
A deposit is agreed at this stage. Where the contract expressly provides for arras penitenciales under article 1454 of the Civil Code (opens in a new tab), the buyer can withdraw by losing the deposit and the seller by returning twice the amount. Other forms of deposit carry different consequences, so your lawyer should check the wording before you sign.
Completion before the notary.
The balance is paid, the deed (escritura) is signed, and you get the keys.
Taxes and registration.
ITP or AJD is filed and paid within the applicable deadline, and the deed is registered in your name at the Land Registry. On a VAT-liable purchase, VAT is paid to the developer with each taxable payment, including advance instalments.
After completion.
Utilities transferred, community membership, direct debits set up for IBI and community fees, and any required non-resident tax returns if you are not tax-resident in Spain.
Timings and details vary with the property, the seller and whether a mortgage is involved. Off-plan purchases follow a different payment structure: from the moment the building licence is granted, the developer must guarantee the amounts you pay in advance, including applicable taxes, plus legal interest, through a bank guarantee or insurance issued in your name, and receive them in a designated account (Ley 38/1999, additional provision one (opens in a new tab)). Your lawyer should confirm the sequence for your case.
What we would check before buying an apartment here
We are not your lawyer and this list is not due diligence, but these are the documents worth asking for early, because they are the ones that change a decision:
- the community’s latest budget and the fee for your specific unit
- the minutes of the last general meeting
- any extraordinary assessments agreed or pending
- whether the development has layered charges (community, intercommunity, urbanisation entity)
- the last IBI receipt and the cadastral reference
- the energy performance certificate
- the applicable occupation documentation (depending on the case, a licence or a declaración responsable)
- confirmation that the seller has no debts to the community
- separate title to parking and storage, if included
- any restriction on tourist rentals, in the community rules and in regional law
- for off-plan: the building licence, the designated account, the guarantee or insurance issued in your name for what you pay, and the completion date in the contract
General information, not advice. Rules change and each case differs. Confirm your position with a Spanish lawyer or tax adviser before you commit.
