Buying Property in Spain as an EU Citizen

If you hold an EU passport and you’re searching for the right property on the Costa del Sol, you have probably read plenty about what changed for British buyers after Brexit. Well, far less has been written for EU citizens.

Your right to buy a property in Spain is the same as everyone else’s. What your EU status affects is what happens once you own it, and even then, where you pay your tax matters more than which passport you carry.

This guide from the property experts at Bromley Estates covers what differs, what stays the same, and the one distinction that catches out more EU passport holders than any other.

Does an EU passport give you better rights to buy?

No. Spain has always been open to foreign buyers and puts no restriction on who can buy property based on nationality. An Irish citizen, a German citizen, a British citizen and an American citizen all have the same right to buy, and the same ownership rights once they have bought.

The purchase itself runs identically, whoever you are. You will need an NIE, the Spanish foreigner’s tax number, before you can complete, and this will be signed at a notary. The property can then be registered in your name at the Land Registry.

If you haven’t applied for your NIE yet, our guide provides all the information you need.

The differences start after you own the property.

The difference between citizenship and tax residence

Spain’s tax rules for non-resident property owners follow the country where you’re a tax resident, not the passport you hold.

An Irish citizen living and paying tax in Manchester is treated by the Spanish tax office as a non-EU resident. To get the EU treatment, you must be a tax resident in an EU or EEA country.

If you hold an EU passport but pay your tax in the UK, you’re in the same position as a British buyer for tax purposes.

Here is how the two situations compare:

Everything else about the transaction, from the reservation contract to the final signing, is covered in our guide to the buying process in Spain.

How much is the tax difference worth?

Spain charges non-resident owners an annual tax called IRNR, filed on a form called Modelo 210. You pay it whether or not you rent the property out.

If you do rent it out, owners who are tax residents in the EU or EEA pay 19% on their rental income after deducting costs. Owners tax residents outside the EU and EEA pay 24% on the full rental income with no deductions at all.

The deductible costs for EU and EEA residents include IBI (the local property tax), community fees, insurance, repairs, mortgage interest, letting agency fees and depreciation of roughly 3% of the building’s value. Costs that run all year are pro-rated to the number of days the property was actually let.

Some numbers make the gap easier to see. For example, for an apartment that’s rented for 120 nights a year at €150 a night, the rental income stands at €18,000.

An owner tax resident outside the EU pays 24% of the full €18,000, which totals €4,320.

An owner tax resident in the EU or EEA deducts first:

That leaves €10,037 of taxable income. At 19%, the bill is just €1,907.

The same property and the same rent, but a difference of almost €2,400 a year – €24,000 over a decade.

The same 19% and 24% split applies even if you never let the property. Spain assumes an empty holiday home produces a notional income, usually 1.1% of its cadastral value, and taxes that at your applicable rate.

Your own deductions depend on the property, and you should have a Spanish tax adviser confirm your position before you buy. Sources: IberianTax and Legal Fournier.

One change worth keeping an eye on

After a case was brought by a US resident, Spain’s National Court ruled on 28 July 2025 that taxing owners outside the EU on gross rent, while letting EU owners deduct their costs, breaches the EU rules on free movement of capital.

That ruling has not changed the law yet. The State Attorney’s Office has appealed it to the Supreme Court, and the Spanish tax office is still applying the existing rules in the meantime. The Modelo 210 form does not currently let you enter expenses at all if you are a tax resident outside the EU, and bills are still issued at 24% of gross rent.

If the Supreme Court upholds it, owners outside the EU could reclaim overpaid tax for the previous four years. Advisers are telling those owners to keep every receipt, and some are filing protective claims now so that older years do not expire while the appeal runs.

Sources: Iberian Tax and Manzanares Lawyers on the ruling and its status.

Can you stay in your Spanish property for longer than 90 days?

Staying in Spain longer than 90 days is the biggest advantage an EU passport gives you. Plus, it has nothing to do with tax.

British buyers and other non-EU nationals can spend a maximum of 90 days in any 180 days in Spain without a visa, and the limit counts as time spent anywhere in the Schengen area. Unfortunately, owning a Spanish property does not extend it.

As an EU citizen, you’re not bound by that limit, and you’re free to spend as long as you like in Spain. If you stay beyond 90 days, you do need to register as an EU citizen resident and obtain your registration certificate.

What is the same for everyone

Lots of factors are unaffected by your nationality, and purchase costs are identical. A resale property in Andalucía attracts transfer tax, known as ITP, at a flat 7%. A new build from a developer attracts 10% IVA plus AJD stamp duty instead. You never pay both on the same purchase. Idealista publishes the current regional rates.

Notary and Land Registry fees are the same, while independent legal representation is just as important, and the nota simple check on debts and ownership also matters just as much. Additionally, holiday letting licence rules in Andalucía apply to every owner.

What doesn’t an EU passport get you?

An EU passport doesn’t reduce your purchase taxes because ITP and IVA are charged at the same rate whoever is buying.

It also doesn’t exempt you from holiday rental licensing – Andalucía’s rules apply to all owners letting to tourists.

It has no bearing on the Golden Visa, which no longer exists. Spain ended the investor residence route on 3 April 2025 under Organic Law 1/2025, so buying a property no longer leads to residency for anyone. Unfortunately, there are lots of guides online that still state this is available. These have not been updated in a long time, so be careful where you source your information from on this matter.

An EU passport also doesn’t guarantee you a mortgage. Spanish lenders assess non-resident applicants on income, age and loan-to-value rather than on which passport you hold, and terms vary between banks. Our guide to mortgages in Spain covers what lenders look at.

However, there is one thing that does work in your favour. The 100% purchase tax on non-EU buyers was only ever proposed for non-EU, non-resident buyers, and it has not become law. It was announced in January 2025, submitted to parliament in May 2025, never debated, and left out of the government’s January 2026 housing package.

Where to start as an EU citizen

If you’re weighing up a property purchase in the region, the first step is working out which of the two positions in the table you’re in, because it changes the cost of home ownership in the Costa del Sol.

At Bromley Estates, we work with buyers from across Europe and beyond, and our team speaks several languages. We can discuss your current circumstances, where you stand, and we can introduce you to independent lawyers and tax advisers who will confirm your position.

Have a look at what is currently available in Marbella, Estepona, La Cala de Mijas or across the Costa del Sol. When you’re ready, get in touch by calling +34 952 939 460 or +44 208 068 7606.

Once you own the property, our after-sales team remains involved to provide further support.