Buying guide
Buying property in Marbella: process, costs and NIE number
Domira GmbHLast updated: 9 min read
Key points at a glance
- Anyone can buy – residence in Spain is not required. You need an NIE number.
- Purchase costs in Marbella: resale property around 9–10 % (7 % transfer tax), new build around 13 % (10 % VAT + 1.2 % stamp duty).
- Process: reservation → arras contract with usually a 10 % deposit → deed of sale before the notary (Escritura) → entry in the land registry.
- Every year you pay property tax (IBI) and – without Spanish residence – the non-resident tax (Modelo 210).
- The Golden Visa no longer exists since 3 April 2025.
Who can buy property in Spain?
In principle anyone – regardless of nationality and place of residence. British, German, Scandinavian and other foreign buyers purchase in Marbella on the same terms as Spaniards. The only requirement is the NIE number, which you need for the notary appointment, taxes and the land registry.
Two points are often misunderstood: Spain abolished the so-called Golden Visa – a residence permit for property purchases of €500,000 or more – on 3 April 2025. The purchase itself is not affected; it simply no longer grants a right of residence. We are happy to clarify questions about residence and domicile together with specialist lawyers from our network.
The property purchase process in 7 steps
1. Clarify budget and financing
Budget for the purchase costs on top of the price (see below). Spanish banks usually finance only part of the purchase price for buyers who are not resident in Spain – how much depends on the bank, your income and the property. We are happy to clarify this in advance through our financing partners. You should have a financing commitment before the arras contract – after that, withdrawing costs money.
2. Apply for the NIE number
No NIE, no notary appointment. Apply early: via the consulate it usually takes 2 to 6 weeks, in Spain 1 to 2 weeks depending on appointment availability – free slots on the Costa del Sol are often scarce. Details in the section NIE number.
3. Instruct an independent lawyer and check the property
A Spanish lawyer who represents only your interests checks the following points before any payment. On request we can recommend experienced lawyers from our network.
- the land registry extract (Nota Simple): who is the owner, are there mortgages or other encumbrances?
- whether property tax (IBI) and community fees have been paid – arrears can be attached to the property;
- whether the building was legally built and the floor area in the cadastre matches reality;
- for new builds: building permit and bank guarantee for your deposits;
- if you plan to rent it out: whether holiday letting is permitted.
4. Reservation
With a reservation fee – in Marbella usually €6,000 to €10,000 – the property is taken off the market, usually for 15 to 30 days. The fee is later credited against the purchase price. Have it stated in the reservation contract that you will get the money back if the legal checks reveal defects.
5. Arras contract (private preliminary contract)
The arras contract sets out the purchase price, the date at the notary and the condition of the property. A deposit of 10 % of the purchase price is customary. With the common contract type (arras penitenciales) the rule is: if you withdraw, you lose the deposit; if the seller withdraws, they must pay you double the deposit.
6. Deed of sale before the notary (Escritura)
A few weeks later, the public deed of sale (Escritura de Compraventa) is signed before the Spanish notary and the balance of the purchase price is paid. With the signature and handover, ownership and keys pass to you. If you do not wish to travel yourself, you can be represented by means of a notarised power of attorney.
If the seller is not tax resident in Spain, you as the buyer withhold 3 % of the purchase price and pay it to the tax office on the seller's behalf (form Modelo 211) – in practice your lawyer takes care of this.
7. Pay taxes and register in the land registry
After the notary appointment, the transfer tax or stamp duty is paid and the Escritura is entered in the property register (Registro de la Propiedad). Only then is your ownership protected against any third party. Afterwards, electricity, water and the owners' community are transferred to your name.
The NIE number: what, where, how
The NIE (Número de Identidad de Extranjero) is your Spanish identification and tax number as a foreigner. You need it for the purchase contract, the bank account, taxes and utility contracts. The NIE itself stays the same for life.
- Where: at the Spanish consulate in your home country or in Spain at the National Police or the foreigners' office (appointments only with prior booking, “cita previa”).
- Documents: form EX-15, passport with copy, proof of the reason (e.g. reservation contract or confirmation from the estate agent), receipt for payment of the fee.
- Fee: around €10, paid via form 790 código 012 at a Spanish bank.
- Representation: with a power of attorney, a lawyer or a person you trust can apply for the NIE on your behalf.
- Tip: banks and notaries often accept the printed certificate only for about three months from issue – time your application to match the notary appointment.
Important: the NIE alone is neither a residence permit nor a registration of residence.
Purchase costs in Marbella (Andalusia)
Which tax applies depends on whether you buy a resale property from a private seller or a new build directly from the developer:
- Resale property: transfer tax (ITP) 7 % – a flat rate in Andalusia. It is calculated on the purchase price, but at least on the official cadastral reference value.
- New build (first sale): VAT (IVA) 10 % plus stamp duty (AJD) 1.2 %.
- Notary and land registry: fees fixed by law, together usually a low four-figure sum.
- Lawyer: usually 1 to 1.5 % of the purchase price plus 21 % VAT.
- Gestoría (administrative agency for tax returns and land registry entry): applies if your lawyer does not handle these steps – with a mortgage, the bank usually instructs one itself.
- With financing, valuation, bank and notary costs for the mortgage are added.
- Estate agent's commission: in Spain it is usually paid by the seller – on the Costa del Sol usually around 5 % plus VAT, built into the asking price. As a buyer you only pay a commission if you instruct a buying agent yourself and agree to it.
Reduced tax rates in Andalusia (6 % or 3.5 %) apply only to a main residence up to certain price limits and play practically no role for holiday properties in Marbella. The municipal capital gains tax on land (Plusvalía) is generally paid by the seller.
Worked example: purchase price €500,000
Example calculation without guarantee – actual costs depend on the individual case.
| Costs | Resale | New build |
|---|---|---|
| Transfer tax ITP 7 % | €35,000 | – |
| VAT IVA 10 % | – | €50,000 |
| Stamp duty AJD 1.2 % | – | €6,000 |
| Notary and land registry (approx.) | €2,000 | €2,000 |
| Lawyer (from 1 %) + 21 % VAT | €6,050 | €6,050 |
| Estate agent's commission* | €0 | €0 |
| Total (approx.) | €43,050 ≈ 8.6 % | €64,050 ≈ 12.8 % |
* In Spain the estate agent's commission is generally paid by the seller.
Rule of thumb: when buying a resale property in Marbella, budget around 9 to 10 %, for a new build around 13 % on top of the purchase price – somewhat more depending on legal fees, Gestoría and financing.
Ongoing costs and taxes as an owner
- Property tax (IBI): paid annually to the town of Marbella, calculated on the cadastral value.
- Owners' association (Comunidad): monthly or quarterly fees for the complex, pool, garden and security – in Marbella these vary widely depending on the facilities.
- Non-resident tax (IRNR, Modelo 210): even if you only use the property yourself, Spain assumes a notional income – 1.1 % of the cadastral value (2 % if the value has not been updated for a long time). Persons resident in the EU pay 19 % on this. The return for a given year must be filed by 31 December of the following year; the tax office does not send an assessment.
Example: cadastral value €150,000 × 1.1 % = €1,650 notional income × 19 % = around €314 a year. If you rent the property out, the actual rental income is taxed instead; EU citizens may deduct expenses.
Holiday rentals: check before you buy
If you want to let to holidaymakers in Marbella, you need an official registration as a holiday rental (Vivienda de Uso Turístico, i.e. tourist-use dwelling). The rules have been tightened several times in Andalusia and throughout Spain in recent years – the owners' association and the municipality can also restrict tourist rentals, and an existing registration does not automatically pass to you on purchase.
If renting out is part of your plans, therefore have it checked before the arras contract whether it is permitted for the specific property. Get in touch – we will clarify this with specialist partners from our network.
Frequently asked questions
Do I need to be resident in Spain to buy property in Marbella?
No. You may buy property even without being resident in Spain. All you need is an NIE number (the Spanish tax identification number for foreigners). A Spanish bank account is not mandatory, but it is very practical for purchase costs and recurring direct debits.
How high are the purchase costs in Marbella?
When buying a resale property, expect around 9 to 10 % of the purchase price (of which 7 % is transfer tax, ITP). For a new build bought from the developer it is around 13 % (10 % VAT, IVA, plus 1.2 % stamp duty, AJD). This includes notary, land registry and lawyer. In Spain the estate agent's commission is usually paid by the seller.
Where and how do I apply for the NIE number?
Either at the Spanish consulate in your home country or in Spain at the National Police or the foreigners' office (with a pre-booked appointment). You need form EX-15, your passport, proof of the reason (e.g. the reservation contract) and the fee paid via form 790 código 012 (around €10). With a power of attorney, a lawyer can also apply for the NIE on your behalf.
Does Spain still offer the Golden Visa for property buyers?
No. Spain abolished the Golden Visa on 3 April 2025. Buying property itself is not affected – it simply no longer entitles you to a residence permit.
May I rent out my flat in Marbella to holidaymakers?
Only with official registration as a holiday rental. The rules have been tightened several times in recent years, and the owners' association can also restrict tourist rentals. So before buying, have it checked whether holiday letting is permitted for the specific property – we are happy to clarify this with specialist partners from our network.
What happens if I withdraw from the purchase after signing the arras contract?
With the usual arras contract (arras penitenciales) you lose your deposit, usually 10 % of the purchase price. If, on the other hand, the seller withdraws, they must pay you back double the deposit.
Which taxes do I pay every year as an owner without residence in Spain?
The property tax IBI to the municipality and non-resident income tax (IRNR) via form Modelo 210. If you use the property yourself, a notional income of 1.1 % of the cadastral value is assumed and taxed at 19 % (for persons resident in the EU).
Note: this guide provides a general overview (as of 30 September 2026). All information is provided without guarantee and should be understood as reference values; it does not constitute legal or tax advice. Tax rates and regulations may change; for your specific purchase we recommend an independent Spanish lawyer or tax adviser – we are happy to put you in touch with suitable contacts from our network in Marbella.
Planning a purchase in Marbella?
We support you in English – from the search and the checks to the notary appointment. From our network we put you in touch with local lawyers, tax advisers and financing partners.