Immobilienkauf in Spanien als norwegischer Staatsbürger

As an EEA citizen you can buy any Spanish property and reside in Spain under EEA freedom of movement — registering as a resident after 90 days, exactly like an EU citizen. You need a NIE before completing. Spain's now-abolished (2025) golden visa was never relevant to Norwegians.

This is the key point many Norwegian buyers get wrong: Spain extends the favourable 19% non-resident income-tax rate — and the right to deduct expenses before tax — to EEA states that have a tax-information-exchange agreement with Spain. Norway qualifies. So you are taxed like an EU owner (19% net), not like a non-EU owner (24% gross, no deductions). On a rented apartment this materially changes the maths.

Resale ITP runs ~7% in Andalucía (Costa del Sol, the heartland of Norwegian buyers) and ~10% in the Valencian Community (Costa Blanca). New-builds pay 10% IVA + ~1.2% AJD. With notary, registry and an independent lawyer, budget roughly 10-13% on top of the price.

Norway is one of the few countries that still levies an annual net wealth tax (formuesskatt, ~1% above the threshold, ~1.1% for high values). Your Spanish property is included in your Norwegian wealth-tax base at its assessed value, with relief under the Norway–Spain double-tax treaty for any Spanish wealth tax paid. Spain's own wealth tax (and the 'solidarity' tax above €3m) can also apply to high-value holdings — model both before buying at the top end.

The krone is an oil-correlated, relatively volatile currency. A move in NOK/EUR between agreeing the price and completing — or over a 5-10 year hold — can dwarf the tax differences. Norwegian buyers commonly lock the rate with a forward through a currency broker and keep a EUR account for ongoing IBI, community and tax payments.

On the Costa del Sol you need an Andalucían VFT tourist licence to let legally; community statutes increasingly restrict or ban short lets, and 2024 rules raised the consent bar. Verify the licence and the building's rules first.