Buying property in Spain from Poland is increasingly common, particularly in high-demand areas such as Costa del Sol. However, purchasing real estate abroad involves legal, tax and procedural considerations that differ significantly from those in Poland.
This legal checklist provides Polish buyers with a structured overview of the process and highlights the key issues to address before signing any contract.
1. Preliminary Legal Due Diligence
Before signing a reservation agreement or paying a deposit, a full legal review of the property is essential.
A Spanish real estate lawyer should verify:
- Ownership and title status at the Land Registry (Registro de la Propiedad)
- Existing charges, mortgages or liens
- Urban planning compliance
- Building permits and occupancy license (Licencia de Primera Ocupación)
- Community of owners debts
- Utility debts and local taxes
Unlike Poland, Spain does not rely solely on notaries for due diligence. Independent legal verification is critical to avoid future liabilities.
2. Obtain a Spanish NIE (Número de Identificación de Extranjero)
All Polish citizens purchasing property in Spain must obtain a NIE (Foreigner Identification Number). This is absolutely necessary for essential tasks, as:
- Signing the title deed
- Opening a Spanish bank account
- Paying property taxes
- Registering utilities
- The application can be completed in Spain or via the Spanish Consulate in Poland. Many buyers choose to grant Power of Attorney to their lawyer to handle the process remotely.
3. Open a Spanish Bank Account
Although not legally mandatory, a Spanish bank account simplifies:
- Payment of purchase price
- Tax payments
- Utility direct debits
- Ongoing property expenses
4. Understand the Purchase Contracts
Please note that all purchase contracts should always be reviewed before signing, particularly when the buyer resides in Poland.
- Reservation Agreement : A small deposit removes the property from the market.
- Private Purchase Contract (Contrato de Arras): Typically a 10% deposit. If the buyer withdraws without legal cause, the deposit may be forfeited.
- Public Deed (Escritura Pública): Signed before a Spanish Notary on completion. Ownership transfers at this stage.
5. Taxes When Buying Property in Spain from Poland
Polish residents purchasing property in Spain must consider both Spanish taxation and the Poland–Spain Double Taxation Treaty, which applies to taxes levied on income and capital, established by each contracting State, regardless of how they are collected.
Purchase Taxes in Spain
- Transfer Tax (ITP) for resale properties (generally 7% in Andalusia)
- VAT (IVA) for new properties (10%)
- Stamp Duty (AJD) for new builds
Ongoing Taxes
- Non-Resident Income Tax
- Property Tax (IBI)
- Wealth Tax (depending on value and thresholds)
Capital Gains Tax Upon Sale
If the property is sold in the future, Spanish capital gains tax applies. Polish tax implications must also be evaluated under the double taxation treaty.
Cross-border tax planning is essential to avoid unexpected liabilities.
Planning to Buy Property in Costa del Sol from Poland?
If you are considering purchasing property in Spain, obtaining independent legal advice at an early stage significantly reduces risk and protects your investment.
I provide structured legal assistance to Polish and other international buyers, including:
- Full legal due diligence
- Contract review and negotiation
- Tax assessment and cost breakdown
- Remote purchase via Power of Attorney
- Post-completion compliance
Request a confidential consultation to discuss your transaction and receive a clear outline of the legal steps involved. Professional guidance ensures your Spanish property investment is secure, compliant and fully transparent.
