Guide

Buying property in Madrid as a foreigner

Foreign buyers accounted for 13.92 % of the Spanish residential market in 2026. The process is well trodden, but it has costs and steps that catch people out. This is the honest version.

Before anything else

The two things you need first

A NIE number. The Número de Identidad de Extranjero is a tax identification number for foreigners. You cannot sign a deed, pay a tax or open most bank accounts without it. You apply either at a Spanish consulate in your own country or at a police station in Spain. Allow several weeks; appointments are the bottleneck, not the paperwork.

A Spanish bank account. You will need it to pay the deposit, the taxes and the utilities. Most Spanish banks open non-resident accounts with your NIE, passport and proof of income. Non-resident accounts usually carry higher fees than resident ones.

Neither of these is difficult. Both take longer than people expect, and both have to be done before you are in a position to make a serious offer. If you start them when you have already found the flat, you will lose it.

If you are buying with a mortgage, start that conversation early too. Spanish banks typically lend non-residents up to 60 or 70 % of the valuation, against 80 % for residents.

The numbers

What it costs on top of the price

Figures for the Comunidad de Madrid in 2026.

Transfer tax (ITP) · second-hand homes6 % of the higher of price or cadastral reference value
ITP · reduced, primary residence under €250,0005.4 % effective (a 10 % reduction on the amount due)
ITP · large families, primary residence4 %, with no value limit
New-build homes instead of ITP10 % VAT plus 0.75 % stamp duty
Notary, registry and paperworkRoughly 1 to 2 % of the price
Municipal capital gains tax (plusvalía)Paid by the seller, not the buyer

Madrid has the lowest general transfer tax rate in mainland Spain. That is a real saving compared with most other regions and it is one of the reasons the city attracts international buyers. Rates are set regionally and do change; confirm the current figure with your notary or adviser before you budget.

The sequence

How a purchase actually runs

01

Reservation

  • A small holding deposit, often €3,000 to €6,000
  • Takes the property off the market for a short period
  • Usually non-refundable if you walk away without cause

02

Arras contract

  • A private contract with a deposit, typically 10 %
  • If the buyer pulls out, they lose the deposit
  • If the seller pulls out, they repay double

03

Due diligence

  • Nota simple from the Land Registry: ownership, charges, mortgages
  • Community of owners: debts, planned works, special levies
  • Energy performance certificate, which is legally required

04

Signing

  • At a notary, both parties present or represented
  • The balance is paid, usually by banker’s draft
  • You get the keys the same day

05

Afterwards

  • Register the deed at the Land Registry
  • Pay the transfer tax within 30 working days
  • Change the utilities and the community into your name

Once you own it

The taxes that keep coming

IBI — the annual municipal property tax, based on the cadastral value. In Madrid this is generally modest compared with property taxes in the UK or the US.

Community fees — the monthly charge for the building. Ask for the exact figure and for the minutes of the last two owners’ meetings before you commit; a building about to approve a lift or a façade repair can add a substantial levy.

Non-resident income tax — if you rent the property out, you declare that income in Spain. EU and non-EU residents are treated differently, both in rate and in what expenses can be deducted. Even if you do not rent it out, non-residents pay an imputed income tax on a second home.

We are estate agents. This page is what we would tell you over a coffee, not tax advice. Before you commit money, talk to a Spanish gestor or tax adviser — and if you would like, we can point you to ones we have worked with.

Honestly

What we would warn you about

The cadastral reference value can exceed the price you pay. Since 2022 the transfer tax is calculated on the higher of the two. If you negotiate a genuinely good price, you may still be taxed on a higher number. Check the reference value before you budget.

Old buildings in Madrid are old. Much of the housing stock in the central districts dates from between 1870 and 1970. Electrical and plumbing installations frequently need replacing entirely, and in listed buildings any work touching the façade goes through heritage approval — months, not weeks.

Viewing on a Sunday tells you nothing. Traffic, noise and light are completely different on a Tuesday morning. Go twice, at different times, before you decide.

Looking for something in Madrid?

Talk to us