Author
Iberia Property Analyst
Elena covers Iberian property at AiMYNDi — Spain first, Portugal close behind. She built her early career around international buyers navigating the nota simple, the NIE process, and the IRPF surprises that hit non-residents the year after they sign. She writes about the legal and tax mechanics buyers actually need to understand, in language they actually use.
Non-residents pay a flat 7.5% IMT with no relief of any kind. Two routes claw it back, but the application expires six months after you qualify.
Licencia de ocupación or cédula de habitabilidad, depending on the region. Which law demands it in Catalonia, Valencia, Andalusia and the Balearics.
Since 2024 the notary no longer demands the licença de utilização at the deed. What the RJUE requires now, the pre 1951 exemption, and what a buyer must check.
The tax office's caderneta predial and the registry's certidão permanente describe one home from two sides. What each shows, what it costs, where debts appear.
British owners pay 24% on gross Spanish rent while EU owners pay 19% on profit. But the resale rate is 19% for everyone, whatever you have read.
Spain's land-registry extract shows the owner, mortgages, charges and size. What it proves, what it leaves out, the community debts it never shows, and the 9.02
Real Decreto 326/2026 pays up to 15,000 euros, capped at 20 percent of the price, to buyers aged 35 or under in towns of 10,000 people or fewer. The tests.
Portuguese house prices rose 17.8% in the year to Q1 2026, the fastest in the EU, while sales fell 8.7%. What that means for buyers and the IMT bands.
A decree of 30 July 2026 lets Portuguese councils with over 1,000 registered short lets extend a freeze on new alojamento local licences to 31 December 2026.
The nota simple will not tell you whether anyone is living there. The seven checks that actually reveal occupation risk before you sign for a Spanish property.
One reform is in force, one decree was repealed, and the 24 hour eviction bill is not law. What actually applies to occupied property in Spain right now.
On May 21, 2026, Spain's Supreme Court struck down the national tourist rental registry and the NRUA number. Here is what changed and what still applies.
Spain ended the Golden Visa on April 3, 2025. One year on, here is what changed for foreign property buyers and which residency routes still exist in 2026.
Spain proposed a 100% surcharge on non-EU property buyers. As of March 2026, the bill has stalled in congress. Here is what that means for foreign buyers now.
You cannot sign a Spanish property deed, pay taxes, or open a bank account without a NIE number. Here is what it is, how to get one, and how long it takes.
Swedish buyers expect open SMS bidding and a 1.5% lagfart. Spain has neither. What replaces them costs more and binds you earlier than you think.
Norway charges 2.5% on market value at registration. Portugal charges a non-resident 7.5% on the deal, and the EEA appears nowhere in that rule.
Registering a Danish home transfer costs 0.6% plus a fixed fee. The cheapest Spanish region charges 6%. Here is what else changes, and what does not.
Spain has no housing company. A flat is real property carrying the seller's unpaid community charges, and the transfer tax starts at 6%, not at 1.5%.
Non-residents pay a flat 7.5% IMT in Portugal with no relief at all, and the three days to change your mind under Dutch law have no counterpart there.
Norway is not in the EU, so Norwegians expect the higher Spanish tax rate. They do not pay it. EEA membership keeps them at 19%, and Schengen keeps them longer.
Non-residents pay a flat 7.5% IMT in Portugal, with no relief at all. The binding moment also arrives long before any notary reads a word of the contract.
A Swedish bostadsrätt carries no transfer tax at all. Portugal has no such tenure and charges a non-resident 7.5%, refunded only on a six month clock.
Germans buy more Spanish homes by count than any nationality but the British. The Spanish notario looks like a Notar and protects you far less. Here is the gap.
Non-residents pay a flat 7.5% IMT in Portugal with no relief at all, against 1.5% at home. Two routes refund it, but the claim expires in six months.
Dutch buyers are the second largest foreign group buying Spanish homes. The three days to change your mind do not exist in Spain, and the notary is not yours.
Denmark makes a foreign buyer ask the Ministry of Justice. Portugal asks nothing and charges non-residents 7.5%, refunded only inside six months.
7 editors and analysts contribute to the AiMYNDi newsroom across European markets.