After Buying Property in Spain: These 7 Things You Need to Do
This checklist is aimed at non-resident owners after acquiring a property in Spain. For inheritance or gifts, additional tax and documentation obligations apply that should be reviewed separately.
0. Check Modelo 211 — if the seller was a non-resident
Was the seller a non-resident? If so, the buyer is generally required to withhold 3% of the purchase price and remit it to the AEAT via Modelo 211 within one month of the Escritura. Check whether this step was correctly completed at the notary appointment.
If the 3% Retención was not remitted, the buyer is personally liable. Details: Modelo 211 and Retención on property sales.
→ Modelo 211ℹ️ Completed before purchase: all buyers need a Spanish tax identification number (NIE/NIF) before the notary appointment. If not yet in place, it must be applied for before signing.
1. Check and verify owner data and NIE/NIF
Anyone listed as a buyer in the Escritura necessarily had their own NIE at the time of signing — without it, notarisation is not possible. After the purchase, check: are the name, NIE/NIF, ownership share and address consistent and correctly recorded in the Escritura, Catastro, IBI bill and for Modelo 210? If a new co-owner is added after the purchase — for example through inheritance, gift or a subsequently recognised community of property — that person also needs their own NIE before a Modelo 210 filing can be submitted for them.
NIE/NIF not yet in place for all co-owners? Apply via the Spanish consulate, Policía Nacional or an authorised representative — processing time 1–3 weeks.
2. Check the property in the Catastro
Verify that your property is correctly registered in the Catastro (Spanish land registry). The Referencia Catastral and Valor catastral are the basis for your annual tax filing. Whether 1.1% or 2.0% imputed income applies depends on the revision status of the cadastral value under the applicable AEAT rules.
The Referencia Catastral is on the Escritura and IBI bill. Check online at sedecatastro.gob.es.
3. Obtain your IBI bill
The IBI bill (Impuesto sobre Bienes Inmuebles) from your local authority generally contains the Referencia Catastral and Valor catastral — both important for Modelo 210. For the imputed income calculation, it also needs to be established whether the cadastral value is considered sufficiently recently revised under AEAT rules.
Contact the Ayuntamiento (local authority) of your property. If purchased part-way through the year, pro-rata imputed income applies from the date of ownership transfer.
4. Set up Modelo 210 for the first tax year
As a non-resident owner you are required to file an annual Modelo 210 from the year of purchase — even if you use the property exclusively yourself and never rent it out.
Deadline for own use from tax year 2026: 1 April to 31 December of the following year. For tax year 2025: by 31 December 2026.
5. Note the deadlines
Own use / vacancy: for tax year 2025, the filing window runs from 1 January to 31 December 2026. From tax year 2026, under current AEAT guidance: 1 April to 31 December of the following year. Rental (annual option): until tax year 2025 generally 1–20 January of the following year; from tax year 2026 generally 1–20 April. For voluntary late filing without prior notification: 1% surcharge plus 1 additional percentage point per full month of delay; after more than 12 months, 15% plus late interest.
Fiscaro sends you an automatic reminder by email — free of charge after every filing.
6. Check tourist licence requirements (if rental is planned)
Planning to rent via Airbnb, Booking.com or directly? A licencia turística is mandatory in most Spanish regions. Without a licence the rental is illegal — but the tax obligation still applies.
Rules vary significantly by autonomous community and municipality. The Balearic Islands, Valencia and Andalusia have particularly strict requirements.
7. Document your tax residence
Your tax residence determines whether you pay 19% (EU/EEA) or 24% (UK, Switzerland, third countries) in Modelo 210 tax. Keep proof of your tax residence ready — ideally a certificate of residence from your country of domicile. This is particularly relevant when claiming EU/EEA advantages or cost deductions.
If your tax residence changes (e.g. you move to Spain), your tax obligations change too. Consult an Asesor Fiscal.
Note: This checklist does not replace individual tax or legal advice. Depending on the type of acquisition, country of residence, seller status and use of the property, additional obligations may apply.
For estate agents and relocation advisors
You can pass this checklist on to your buyers — as a PDF or as a link. Fiscaro handles the annual Modelo 210 filing for your clients.
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