Spain · Buying a home
Yes. UK citizens can buy a home in Spain and be registered as its full owner, whether or not they live there; since Brexit they count as non-EU buyers, which mainly matters in certain defence zones. You will need an NIE number, an independent lawyer and a notary, and in the seven regions compared below the purchase tax alone on a home under €400,000 is between 6% and 11.5% of the price.
Looking at a home in Spain? Four quick questions, then Rory tells you plainly what your budget reaches and whether the timing works.
See what fits →Foreigners can buy property in Spain whether or not they are resident, and the buyer is registered in the Land Registry (Registro de la Propiedad) as full owner, the equivalent of freehold.
Since 1 January 2021 UK nationals have counted as non-EU buyers, which matters in zones restricted for defence reasons: there, a non-EU buyer needs prior permission from the Ministry of Defence before the notary can sign. Under Real Decreto 689/1978 they cover every Spanish island, the Balearics and Canaries included, and mainland areas around Cartagena, the Strait of Gibraltar, the Bay of Cádiz, the Galician coast and the Portuguese and French borders; areas declared of national tourist interest are exempt.
Sources differ on the detail: the Foreign Office says the Cartagena zone takes in southern Alicante and eastern Almería, and one Balearic law firm says homes on urban land need no permit, although the law's text covers both. Ask your lawyer to check the exact address.
You may also have read about a 100% tax on non-EU buyers. A Socialist group bill registered in Congress on 22 May 2025 would tax property bought by people not resident in the EU at 100% of its value, except new homes sold with IVA. As of 28 September 2026 the Congress record shows it still awaiting its first debate; Reuters reported in March 2026 that it had stalled. It is not law.
Owning a home gives no right to live in Spain, and the golden visa route closed to new applications on 3 April 2025. Staying longer than 90 days in any 180 needs a visa such as the non-lucrative visa; our 90-day rule page explains the count, and our guide to moving to Spain from the UK covers a permanent move.
A straightforward resale often takes 6 to 12 weeks, according to one Alicante law firm.
See these before the arras contract binds you.
| Check | What it shows | Rule or source |
|---|---|---|
| Nota simple (Land Registry extract) | The owner, the registered description and any mortgage or charge | Colegio de Registradores |
| Building licence and planning status | Built with a licence, on buildable land, with no planning case open | Town hall (urbanismo) |
| First-occupation licence or declaración responsable | The home may be lived in; Andalucía now uses a sworn declaration | Ley 7/2021 (Andalucía), art. 138 |
| Community of owners certificate | Any fees the seller owes; the notary needs it unless you waive it | Ley 49/1960, art. 9.1.e |
| IBI receipts | The council's annual property tax is paid; arrears stay with the home | Real Decreto Legislativo 2/2004, art. 64 |
| Energy performance certificate | The rating; a registered copy is annexed to the sale contract | Real Decreto 390/2021, art. 17 |
Unpaid community fees follow the property: the home answers for the part of the current year already due and the three calendar years before it. Off-plan, the developer must secure the refund of every payment you make, with interest, by insurance or a bank surety (aval) in case the home is not built or delivered on time, and bank the money in a separate account; also ask to see the ten-year structural insurance (seguro decenal).
The Foreign Office's 2021 guidance says two years of community debts; the current text of Ley 49/1960 says the current year plus the three before it.
Tax is the largest cost. A resale home pays the regional transfer tax (ITP); a new home bought from the developer pays IVA at 10% plus stamp duty (AJD) on the deed, except in the Canaries, where the islands' IGIC at 7% replaces IVA.
| Region | Resale: ITP | On a €200,000 resale | New build: IVA + AJD | On a €200,000 new build |
|---|---|---|---|---|
| Andalucía | 7% | €14,000 | 10% + 1.2% | €22,400 |
| Comunitat Valenciana | 9% (11% over €1m) | €18,000 | 10% + 1.4% | €22,800 |
| Región de Murcia | 7.75% | €15,500 | 10% + 1.5% | €23,000 |
| Cataluña | 10% up to €600,000, then 11% to 13% in bands | €20,000 | 10% + 1.5% | €23,000 |
| Comunidad de Madrid | 6% | €12,000 | 10% + 0.75% | €21,500 |
| Illes Balears | 8% up to €400,000, then 9% to 13% in bands | €16,000 | 10% + 1.5% | €23,000 |
| Canarias | 6.5% | €13,000 | IGIC 7% + 0.75% | €15,500 |
Sources: Ministry of Finance, Tributación Autonómica: Medidas 2026 (updated 23 September 2026); Ley 37/1992, art. 91; Decreto Legislativo 1/2025 (Canarias), arts. 32 and 38. Reduced rates for a main home (vivienda habitual) or special groups are left out. ITP is charged on the higher of the price and the Catastro reference value. The Notariado's consumer page still quotes 6% to 10% for ITP; the table uses the Ministry's current figures.
Rates move: Valencia cut its general rate from 10% to 9% on 1 June 2026, Murcia's 7.75% dates from 25 July 2025 and Catalonia's bands from 27 June 2025, so check the rate for your signing date.
Notary and registry fees follow national sliding-scale tariffs, less a compulsory 5% discount, plus extras such as the notary's page and copy charges, and IVA at 21%. Lawyers' fees are free to agree: since 2009 professional bodies have been barred from issuing fee scales, so ask for a written fixed quote.
| Fee | Tariff | Tariff amount, before extras and IVA | One law firm's all-in estimate |
|---|---|---|---|
| Notary | Real Decreto 1426/1989, less 5% | About €340 | €850 to €1,100 |
| Land Registry | Real Decreto 1427/1989, less 5% | About €177 | €450 to €650 |
Tariff amounts are our arithmetic from the official BOE scales (about €388 and €205 on €300,000). The estimate is professional guidance from a Canary Islands law firm (ALY Abogados, April 2026), not an official figure, and includes the extras.
Other law firms give rules of thumb: one in Tenerife puts notary, registry and legal fees together at typically 1% to 2% of the price, and one in Alicante suggests budgeting 10% to 15% above the price in all. By default the seller pays the notary for the deed and the buyer pays for the copy and what follows, unless the contract says otherwise (Civil Code, article 1455).
Owning brings yearly costs too; the Alicante firm notes that non-residents file an annual tax return (Modelo 210) even when the home is never let. Our retiring to Spain page covers running costs.
If the seller is not tax-resident in Spain, for example another Briton selling a holiday home, you must hold back 3% of the agreed price and pay it to the Agencia Tributaria on Modelo 211 within one month of the transfer, giving the seller their copy so they can claim it against their tax. If it is not paid in, the home itself stays liable for it, on top of any penalty, so have your lawyer deduct it at completion.
Most overseas-home buyers do not borrow: in a 2026 survey of 1,107, most of them UK-based, 42% were paying from savings, 41% from a property sale and under 10% with a mortgage. Cash keeps completion simple, but send it by traceable bank transfer, because the deed records how you paid.
If you borrow from a Spanish bank, Ley 5/2019 requires the binding offer (FEIN) and draft contract at least ten calendar days before signing, and a prior visit to a notary of your choice, who confirms that the papers arrived in time. The bank pays the notary, registry, gestoría and stamp duty on the mortgage deed; you pay the valuation. The Foreign Office advises checking that the lender is authorised by the Banco de España.
Spain's system has real safeguards for a licensed home with clean title: the notary checks identities, debts and the deed, and the Foreign Office advises registering at once "to ensure full protection of your rights".
Almería shows what can go wrong with planning. In 2011 a Junta de Andalucía inspection counted 12,697 irregular properties in the Almanzora valley, in inland municipalities such as Albox, Arboleas and Cantoria. In 2008 a British couple's villa near Vera was demolished in a planning dispute; the demolition was later found unlawful, and in 2018 they received about €236,000, less than the house had cost.
Andalucía's planning law now lets some irregular homes be recognised as AFO (asimilado a fuera de ordenación), which can allow utilities to be connected, but the law says this does not make them legal. Our Almería property guide covers the province today, the Spain hub compares the regions, and our research on British buyers has the official figures.
Weighing up a home in Spain?
Rory speaks to every buyer before anyone is introduced: fifteen minutes, your budget and your timing, and a straight answer on whether it fits.
Talk to us about Spain →Yes. A UK citizen can buy a home in Spain and be registered as its full owner, resident or not. Since 2021 UK nationals count as non-EU buyers, which matters mainly in defence zones such as the islands, where a Ministry of Defence permit may be needed. A proposed 100% tax on non-EU buyers had not been passed as of September 2026.
A resale home pays regional transfer tax: in the seven regions we compare, from 6% in Madrid to 10% in Catalonia below €600,000; a new home pays 10% IVA plus 0.75% to 1.5% stamp duty, or 7% IGIC in the Canaries. Notary and registry fees follow national scales, and one Alicante law firm suggests budgeting 10% to 15% above the price.
It is safest when the home is licensed, the title clean and you have your own lawyer as well as the notary. The known risks are planning ones: in 2011 an inspection counted 12,697 irregular properties in Almería's Almanzora valley. Checks on the registry extract, licences, land type and debts before any deposit are what protect you.
The Foreign Office strongly recommends an independent lawyer who specialises in Spanish land law and acts only for you. The notary must stay impartial, so checking licences, debts and planning, and the wording of the arras contract, falls to your lawyer. Lawyers' fees have no official scale, so agree a written quote first.
No. Owning a home gives no right to live in Spain, and the golden visa route closed to new applications on 3 April 2025. UK citizens who want to stay more than 90 days in any 180 need a visa, such as the non-lucrative visa for people living on their own income or pension.
Last checked 2026-09-28. Rules and rates change; this is general information, not legal, tax or financial advice. Confirm your own position with an independent Spanish lawyer or tax adviser before you act.