From your first shortlist to the handover of keys. A clear guide to the steps, documents and costs of buying in Andalusia.
Choose your area, property type and intended use: personal stays, relocation or letting. Compare access, orientation, upkeep and shared facilities. Allow for taxes, advice, furnishings and any works alongside the purchase price.
Arrange your identification, NIE and evidence of the source of your funds in good time. An NIE is an identification number; it does not automatically make you a Spanish tax resident. Discuss mortgage finance before making a binding commitment. If your purchase depends on funding, have an explicit financing condition included.
For a residential mortgage covered by Spanish mortgage legislation, the personalised FEIN offer must be provided at least ten days before signing. The preliminary notarial information procedure also needs to be scheduled.
Your independent legal adviser checks ownership, mortgages or charges, the seller’s authority and consistency between the registry, cadastre and the actual property. Planning status, alterations and the applicable occupation documents also need review. An independent technical survey is sensible if you have concerns about the building.
For a property in a community, ask about service charges, arrears, planned works and special assessments. If you intend to let, check local rules and community restrictions before committing.
An offer involves more than price. Discuss the inventory, completion date, allocation of costs and any conditions. Have a reservation agreement or private purchase contract reviewed before signing or paying: it may already be binding.
With an arras deposit, the consequences of withdrawal depend on the type of agreement and its wording. A 10% deposit is not a universal legal requirement. Establish who receives the money and when it may be refunded.
Review the draft deed, payment arrangements, required retentions and discharge of charges with your adviser. Inspect the property shortly before completion and check the agreed inventory. The notary acts impartially; your own adviser represents your particular interests.
Agree when possession and keys pass to you. If you cannot attend, discuss an appropriate notarised power of attorney well in advance.
Arrange the taxes, registration of the deed and follow-up of the cadastral change. Transfer utilities, insurance and community records into your name. Keep the deed, invoices and tax receipts together: they will also matter when you sell.
The buyer will normally need to retain 3% of the agreed sale price and pay it to the tax authority using Modelo 211. This is an advance payment of the seller’s tax. Where the seller is a non-resident individual, the buyer may also be liable as substitute taxpayer for municipal plusvalía. Have both matters addressed before completion.
Usually 10% IVA, plus the general Andalusian AJD rate of 1.2% on the purchase deed.
Reduced rates and exceptions require individual assessment. For ITP, the cadastral valor de referencia may determine the taxable base; a higher agreed price or declared value takes precedence. This reference value differs from the cadastral value used for IBI.
| Purchase | Taxes | Price + taxes |
|---|---|---|
| Resale | €70,000 ITP | €1,070,000 |
| First delivery |
€100,000 IVA €12,000 AJD |
€1,112,000 |
Illustration assuming a price excluding IVA and an applicable taxable base of €1,000,000, at the general rates. Notary, registry, advice, finance and other costs are not included.
ITP/AJD is generally due within two months from the day after the taxable event in Andalusia. Ask your adviser to confirm the starting date and arrange Modelo 600: the period does not necessarily always start with the notarial deed.
Alongside the usual purchase checks, review the building licence, land ownership, plans, specifications and payment schedule. Establish exactly which areas, outside spaces, parking spaces and storage units are included, what the price covers and what happens if delivery is delayed.
For payments during construction, Spanish law provides for repayment protection through a bank guarantee or insurance, from the granting of the building licence, and a separate account. Have your individual evidence of cover, its scope and conditions checked before paying.
At handover, arrange an inspection, a written snagging list and the completion and occupation documents required for the property. Agree responsibility and timing for rectifying defects.
Timing depends on the file, finance, any outstanding charges and the parties’ availability. Schedule completion once checks and funds are in place. For a property under construction, the contractual delivery schedule is central.
Yes. Non-residents can purchase property. Identification, finance and tax obligations still need to be addressed. Owning a home does not in itself grant a right of residence.
Marbella Maison helps with selection, viewings and coordination between the parties. Your legal and tax adviser examines the file and your personal position. You choose your adviser; if you wish, we can introduce you to Sirejacob Legal & Tax.
Tell Nathalie what you are looking for and where you are in the process. We will discuss your priorities and the next step.
The tax and legal sections have been checked against the official sources below. Municipal rules and personal circumstances require assessment for each transaction.
General information for residential transactions by individuals in Andalusia. Your tax residence, property and contract determine the precise treatment. Have your own file reviewed by a legal and tax adviser before signing.
