The Spanish property terms foreign buyers meet.
NIE, ITP, escritura, comunidad, Modelo 210, plusvalía — the Spanish property terms you'll encounter when buying an apartment, defined plainly with current 2026 rules. Verified against Spanish national law and Andalucía-specific regulations.
Process
The Spanish tax identification number issued to non-Spanish nationals, required to complete a property purchase in Spain.
A Spanish administrative agent who handles paperwork between the parties and the public administration during property transactions.
Tax
The Spanish transfer tax on resale property purchases — applied to resale apartments, not new-builds. In Andalucía in 2026, a flat 7% rate.
Spanish value-added tax, applied to new-build property purchases instead of ITP. 10% on residential new-builds.
Spanish stamp duty on notarised documents — 1.2% in Andalucía, paid on top of IVA for new-build property purchases.
The Spanish tax form filed annually by non-resident property owners, whether the apartment is rented or not.
The declaration of assets held outside Spain over €50,000, required from Spanish tax residents (not non-residents).
Spanish council tax on property, levied annually by the municipality. Based on cadastral value, typically 0.4–1.1%.
The municipal tax on the increase in urban-land value, paid by the seller (not the buyer) on standard resales.
The market-aligned property valuation set by the Spanish Catastro, used as the minimum tax base for ITP and AJD.
Legal
The legally-mandated homeowners' association every apartment building has under Spanish law (Ley de Propiedad Horizontal).
The public deed of sale, signed before a Spanish notary, that legally transfers ownership of a property.
The official Land Registry extract showing a property's current owner, boundaries, and any registered charges.
The deposit contract signed between buyer and seller, typically committing 10% of the purchase price.
The Andalusian licence required to legally let an apartment on a short-term tourist basis.