IE → ES
Acheter un bien en Espagne en tant que citoyen irlandais
Irish buyers get the full EU advantage in Spain — free movement, no visa friction, exemption from Spain's proposed non-EU buyer tax, and the favourable 19% non-resident rate on net rent. The catch is on the home side: Ireland taxes residents on worldwide income and gains, with a 33% CGT rate and an offshore-reporting regime that penalises non-disclosure. The deal turns on the NIE, the regional transfer tax, the non-resident mortgage ceiling, Spanish IRNR, and the Ireland-Spain treaty credit.
Last updated:
1. The EU advantage
As an Irish EU citizen you keep free movement of people and capital: no Schengen day-limit on living in your Spanish home, no golden-visa dependency (Spain ended its scheme in 2025), and explicit exemption from Spain's proposed punitive tax on non-EU, non-resident buyers. Of all foreign buyers, EU nationals face the least friction entering the Spanish market.
2. Get your NIE first
Nothing proceeds without a Número de Identidad de Extranjero. Obtain it at a Spanish consulate in Ireland or in Spain by appointment (cita previa). It is required to sign the deed, pay taxes, open a bank account and connect utilities. Many Irish buyers grant a power of attorney to a Spanish lawyer to obtain the NIE and run the purchase in parallel — useful when you cannot attend the notary.
3. Transfer tax: ITP on resale, IVA on new-build
Resale property carries regional transfer tax (ITP): roughly 6% in Madrid, 7% in Andalucía, 8% in Murcia, up to 10-11% in Catalonia and the Valencian Community. A new-build from a developer instead carries 10% IVA plus ~1-1.5% AJD stamp duty. Add 1-2% for notary, registry and legal fees. The region you buy in can swing the one-off tax bill by several percent of the price.
4. Non-resident mortgage and Spanish annual taxes
Spanish banks lend to non-resident EU buyers at roughly 60-70% loan-to-value versus 80% for residents. Even if you never rent it, you file non-resident income tax (IRNR, Modelo 210) on deemed income of 1.1-2% of cadastral value at the EU 19% rate; if you rent, EU residents are taxed at 19% on net rent with deductions allowed. You also pay municipal IBI annually, and on sale, gains are taxed at 19% with a 3% buyer withholding plus municipal plusvalía.
5. The Irish side — worldwide income and 33% CGT
Ireland taxes residents (and ordinarily-resident, domiciled individuals) on worldwide income and gains. Spanish rental income must be declared to Revenue on Form 11 or Form 12, and any gain on sale is within Irish CGT at 33%. The Ireland-Spain double-tax treaty lets you credit the Spanish tax against the Irish liability, so you pay the higher of the two — in practice the Irish 33% CGT tends to dominate the Spanish 19%. Non-disclosure of foreign property is penalised under Ireland's offshore-reporting regime, so declare from year one.
6. Renting and short-term lets
Short-term tourist letting needs a regional licence (licencia turística), and several regions — the Balearics, Barcelona, parts of the Canaries — have frozen or capped new licences. Long-term rental income is taxed via IRNR at 19% on net rent for EU residents. Confirm the specific municipality's licence position before underwriting any holiday-let yield, and remember the rent is also reportable in Ireland.
Questions fréquentes
Does Spain's 100% tax on foreign buyers apply to Irish citizens?
No. The proposed measure targets non-EU, non-resident buyers. As an Irish EU citizen you are outside its scope — one of the clearest advantages of buying from within the EU.
Will I pay Irish tax on my Spanish rental income?
Yes — Ireland taxes residents on worldwide income, so Spanish rent is declared to Revenue (Form 11/12). Spain taxes it first at 19% on net for EU residents; the treaty credits that against your Irish liability so you pay the higher of the two, not both.
What CGT do I face when I sell?
Spain charges 19% on the gain for EU non-residents (with a 3% buyer withholding at completion), and Ireland charges 33% CGT on the same gain. The Ireland-Spain treaty credits the Spanish tax, so the effective rate is the higher Irish 33%. Keep Spanish completion and tax documents for the Irish credit.
Guides associés
Lancer un dossier
Analyser un bien →