Acheter un bien en Espagne en tant que citoyen néerlandais

Spain has floated a headline-grabbing levy of up to 100% of value on property bought by non-EU, non-resident buyers. As a Dutch (EU) citizen you are outside its scope entirely. You also keep free movement: no Schengen 90/180 limit, no golden-visa dependency (Spain ended its golden visa in 2025 anyway), and the right to live in your Spanish home for as long as you wish.

Nothing happens without a Número de Identidad de Extranjero. You can obtain it at a Spanish consulate in the Netherlands or in Spain via an appointment (cita previa). The NIE is required to sign the deed, pay taxes, open a bank account and set up utilities. Budget two to four weeks; many Dutch buyers grant a power of attorney to a Spanish lawyer to handle the NIE and the purchase in parallel.

On a resale you pay regional transfer tax (ITP), which varies sharply: roughly 6% in Madrid, 7% in Andalucía, 8% in Murcia, and up to 10-11% in the Valencian Community and Catalonia. On a brand-new property from a developer you instead pay 10% IVA (VAT) plus ~1-1.5% AJD stamp duty. Add 1-2% for notary, registry and legal fees. The region you buy in can swing your one-off tax bill by several percent of the price.

Spanish banks lend to non-resident EU buyers, but typically cap loan-to-value at 60-70% of the lower of price or bank valuation, versus 80% for residents. Expect rates a little above the resident book, proof of income in euros or a stable currency, and a tasación (bank valuation) that can come in below your agreed price — in which case the bank lends against the lower figure and you fund the gap.

Even if you never rent it out, a non-resident owner files non-resident income tax (IRNR, Modelo 210) on a deemed income of 1.1-2% of the cadastral value, taxed at the EU rate of 19%. If you do rent it, EU residents are taxed at 19% on net rent (you may deduct costs — a benefit non-EU owners lose). You also pay municipal IBI each year. On sale, gains are taxed at 19% for EU non-residents, plus municipal plusvalía; the buyer withholds 3% of the price as an advance against your gain.

The Netherlands taxes worldwide assets under Box 3, so your Spanish property enters your Dutch net-wealth base — but the Netherlands-Spain double-tax treaty assigns taxing rights over the real estate to Spain and the Netherlands gives a corresponding deduction to avoid double taxation. In practice you still report the asset in the Netherlands and claim treaty relief; you do not pay full Box 3 on top of Spanish taxes. Confirm the current-year mechanics with a Dutch adviser, as Box 3 itself is being reformed.