For buyers from abroad, buying a home in Spain is often not the process they know from their home country. “Conveyancing” still describes the legal work that transfers ownership, but the stages, documents and people involved are different. This guide sets out a typical purchase for foreign buyers, especially in Andalucía, from reservation to registration and the utilities.

How Spanish conveyancing differs from buying abroad

Many buyers from abroad expect a separate formal stage at which contracts become binding, followed by completion on a later date. Spain has no equivalent “exchange of contracts”. A Spanish notary is a public official who authorises the public deed of sale (escritura pública de compraventa) and checks certain formalities. The notary does not replace independent legal advice: your lawyer investigates the property, reviews the private contracts, coordinates taxes and funds, and protects your position throughout.

The contract that usually makes the purchase binding is the contrato de arras (deposit contract). Until that is signed — or, if there is no arras agreement, until the public deed is signed — an earlier reservation may be only a short holding arrangement. Completion is the signing of the escritura before the notary and payment of the price. Ownership as between buyer and seller is generally transferred then. Registration at the Land Registry (Registro de la Propiedad) protects you against third parties and should not be treated as optional.

Step 1. Reservation and the contrato de arras

Many coastal purchases begin with a reservation or holding deposit (reserva), often paid to the agency to take the property off the market while the private contract is prepared. Some reservations are only a temporary hold; others already bind you. Have the wording reviewed before you pay.

The more important document is usually the contrato de arras. The buyer typically pays a deposit — commonly around 10% of the agreed price, though the amount is negotiated and may include earlier reservation monies — and the parties agree a completion date and the main terms of sale.

Spanish law recognises more than one type of deposit. The most familiar is arras penitenciales (Civil Code, article 1454): if the buyer withdraws, they lose the deposit; if the seller withdraws, they must generally return twice the amount received. Other clauses work as a down payment and may allow a party to demand completion rather than walk away. The label matters less than the wording, so check the text in a language you understand. Agree at this stage what is included in the sale, who pays which costs, and what happens if a mortgage is refused.

Step 2. Obtain your NIE number

Foreign buyers almost always need a Número de Identidad de Extranjero (NIE) to complete a purchase, pay taxes and deal with banks and utility companies. You can apply in Spain or, in many cases, through a Spanish consulate abroad. Start early, and before you sign a binding deposit if timing is tight. See our guide to the NIE, residence certificate and padrón.

Step 3. Open a Spanish bank account

A Spanish current account is not a legal condition of buying, but the transaction is hard to manage without one. The balance of the price is often paid by bank cheque (cheque bancario) or a transfer from a Spanish account, and you will usually need the account afterwards for IBI, community fees, utilities and non-resident tax filings. Banks will ask for identification, your NIE and evidence of the source of funds. If you are applying for a Spanish mortgage, see our guide to applying for a mortgage.

Step 4. Due diligence: what your lawyer should check

The notary will review certain documents on the day, but your protection comes from checks made before you are committed — or, if you have already reserved, before you sign arras or as soon as the contract lets you withdraw if problems appear.

Title and charges at the Land Registry

Start with an up-to-date nota simple from the Registro de la Propiedad. It identifies the registered owner, the registry description and charges (cargas) such as mortgages, embargoes or rights of way. Any charge that should not continue after completion must be cancelled at or before the notary signing, with proof that the debt has been paid. Your lawyer should also review the seller’s deed: a nota simple is an information extract, not certified title.

Catastro versus the Land Registry

The Catastro is a separate, tax-oriented inventory. It records location, surface area, use and cadastral reference, and supplies the official reference value used for some taxes. It does not always match the Land Registry. Differences in boundaries, built area or the description of a terrace, pool or outbuilding are common and should be explained before you proceed.

Planning licences and occupancy

Look for evidence that the building exists lawfully and can be used as a dwelling: a first-occupation licence (licencia de primera ocupación or equivalent), building licences and, for some older or rural properties in Andalucía, an AFO (asimilado a fuera de ordenación) or similar regularisation. Missing paperwork does not always block a purchase, but it can affect value, mortgages, insurance and future works. Properties sold “as seen” still need a clear picture of hidden defects and what an “as is” purchase covers.

IBI and community of owners debts

Ask for recent IBI (Impuesto sobre Bienes Inmuebles, municipal property tax) receipts and confirmation that it is up to date. Unpaid IBI can attach to the property.

If the home is in a community of owners (comunidad de propietarios), request the community debt certificate. Under Spain’s Horizontal Property Law, a buyer can be liable, with the property itself, for certain unpaid community charges for the expired part of the current year and the three previous calendar years.

Step 5. Signing the escritura before a notary

Completion takes place at a notary’s office. The notary reads or summarises the deed, confirms identities and powers, and authorises the escritura. The buyer pays the balance of the price (minus any contractual retentions) and usually receives the keys that day.

If the seller is not tax-resident in Spain, the buyer is generally required to withhold 3% of the agreed price and pay it to the Spanish Tax Agency on form Modelo 211, on account of the seller’s capital gains tax.

You do not have to travel to Spain to complete. Many foreign buyers grant a power of attorney (poder notarial) so their lawyer can sign on their behalf. A power granted abroad usually needs a local notary, an apostille (or equivalent legalisation) and, if it is not in Spanish, a sworn translation. It should spell out what the attorney may do — sign the deed, pay taxes, cancel charges and arrange utilities.

Step 6. Taxes on the purchase: ITP or IVA plus AJD

Which tax you pay depends on the type of sale. ITP and AJD rates depend on the autonomous community where the property is. The figures below are the general rates applicable in Andalucía, checked against official sources as of November 2026. Other regions set their own percentages. Andalucía also has reduced rates for some habitual-residence purchases that meet value and personal conditions; check eligibility against the rules in force on the date of the deed.

Resale homes (second and subsequent transfers) are generally subject to Transfer Tax (Impuesto sobre Transmisiones Patrimoniales Onerosas, ITP), not VAT. In Andalucía the general rate is 7% (Ley 5/2021, of 20 October, article 41). The tax is usually assessed on the higher of the price in the deed and the Catastro reference value (valor de referencia), where one exists.

New-build homes (first transfer by a developer) are generally subject to VAT (IVA) rather than ITP. The reduced VAT rate of 10% applies to buildings or parts of buildings suitable for use as dwellings, including up to two parking spaces and annexes transferred with the home (Spanish VAT Law 37/1992, article 91, and Agencia Tributaria guidance). The buyer also pays Stamp Duty (Actos Jurídicos Documentados, AJD) on the deed. In Andalucía the general AJD rate is 1.2% (Ley 5/2021, article 49).

In Andalucía, ITP and AJD self-assessments are generally filed within two months, counting from the day after the tax becomes due — usually the date of the deed (Ley 5/2021, article 69). Notary and Land Registry fees are separate and follow official scales. Municipal capital gains tax (plusvalía municipal) is, as a rule, a seller’s tax.

Step 7. Registration at the Registro de la Propiedad

After the deed is signed, the purchase tax is paid and the first copy of the escritura is presented at the Land Registry that covers the property. Registration records you as owner and shows that agreed charges have been cancelled. Until then, your position against third parties is weaker, even though you have already signed and paid.

Step 8. Utilities and what comes after completion

Electricity, water and, where relevant, gas and telecommunications need to be put into your name. Suppliers typically ask for the deed or a notary copy, your NIE, the cadastral reference and a Spanish bank account. An empty property may need a new supply contract rather than a simple change of name.

Ownership also brings ongoing obligations. IBI is payable to the town hall each year. Non-resident owners generally file Modelo 210 — on rental income if they let the property, or on imputed income if they keep it for their own use.

Buyer’s checklist

• Do not sign a reservation or arras, or pay a deposit, until you know whether it is binding.
• Start the NIE application early and open a Spanish bank account in good time.
• Instruct a lawyer who acts only for you.
• Review a current nota simple, the seller’s deed, charges, Catastro and what you saw on the visit.
• Check occupancy and planning documents, including AFO papers if relevant.
• Collect IBI receipts and a community debt certificate.
• Budget for ITP on a resale or IVA plus AJD on a new build, using the correct tax base.
• If the seller is a non-resident, plan for the 3% withholding.
• Decide whether to attend the notary or grant a specific power of attorney.
• After completion, file the tax, register the deed, switch the utilities and diary IBI and Modelo 210.

Frequently asked questions

Is a Spanish notary the same as a conveyancing lawyer?
No. The notary authorises the public deed for both parties. A conveyancing lawyer in Almería acting for you investigates the property, reviews the private contracts and looks after your interests throughout.

When does the purchase become binding?
Usually when you sign the contrato de arras (or another private contract with binding force), not at a later “exchange” of contracts. If there is no private contract, the binding transfer is the escritura itself.

Can I complete without travelling to Spain?
Yes, by granting a power of attorney that is correctly legalised and, if necessary, translated. You should still review the due diligence report and the draft deed before your attorney signs.

How long does the process take?
There is no single statutory timetable. The date is agreed in the private contract. In a straightforward cash purchase the gap between arras and the notary is often several weeks; NIE delays, mortgages or planning issues can make it longer.

Before you sign

Rural homes, new builds and properties with an unusual planning history each need their own review. If you would like a reservation, an arras contract or a title checked, get in touch.

Disclaimer

This article is general information about buying property in Spain. It is not personalised legal or tax advice. Rates and deadlines can change and may depend on the region, the property and your circumstances. Take advice on your own transaction before signing any document or paying a deposit.