US → ES
İspanya'da mülk almak — Amerikalı vatandaşı olarak
Spain has no nationality bar on buying, but for an American the economics turn on three things that EU buyers never face: you are taxed at 24% on gross rent with no deductions (not the EU's 19% net), the golden-visa shortcut to residency was abolished in April 2025, and your Spanish property and bank accounts trigger US FATCA/FBAR reporting on top of Spanish tax. The purchase itself is simple; the cross-border tax and residency picture is where care pays off.
Last updated:
1. You can buy freely — residency is the harder part
Any US citizen can purchase Spanish property with no restriction; you only need a NIE (foreigner's tax number) before completing. What changed is residency: Spain abolished the golden visa in April 2025, so property no longer buys you a residence permit. The realistic routes now are the non-lucrative visa (passive income ~€2,400/month plus dependents, no work allowed) or the digital-nomad visa (remote income from non-Spanish employers, with a favourable ~24% flat tax option for up to 4 years).
2. The 24% gross rate is the non-EU penalty
As a non-EU non-resident, rental income (IRNR) is taxed at 24% on GROSS rent with NO deductions for mortgage interest, IBI, community fees or repairs. An EU/EEA owner pays 19% on NET income. On a rented apartment this often doubles your effective Spanish tax versus an EU neighbour — model it before assuming yield.
3. Regional transfer tax and all-in cost
On a resale the ITP transfer tax runs ~6% (Madrid) to ~10% (Andalucía/Costa del Sol popular with Americans is ~7%; Valencia ~10%). New-builds pay 10% IVA + ~1.2% AJD stamp duty. With notary, registry and an independent bilingual lawyer (~1-2%), budget roughly 10-13% on top of the price.
4. Imputed tax and the wealth-tax ceiling
A non-rented second home still attracts imputed income tax (~1.1-2% of cadastral value at 24%), filed annually via Modelo 210. High-value buyers should also model Spain's regional wealth tax and the national 'solidarity' tax on net Spanish assets above ~€3m — relevant for prime Costa del Sol and Balearics purchases.
5. FATCA, FBAR and the US tax return never stop
US citizens are taxed on worldwide income regardless of residence. Spanish rental income goes on your US return (Schedule E), with foreign tax credits for Spanish tax paid under the US-Spain treaty. A Spanish bank account over $10k aggregate triggers an FBAR (FinCEN 114), and FATCA (Form 8938) may apply at higher thresholds. The property itself isn't reported until you sell, when US capital-gains and Spanish 3% retention both apply.
6. USD→EUR transfer and mortgage
Spanish banks lend to US non-residents at ~60-70% LTV in euros, but underwriting US income takes longer and some banks decline US-person accounts over FATCA compliance cost. On the transfer, a specialist FX broker (vs a US retail bank wire) typically saves 1-3% on a €300-500k purchase; fix the rate with a forward once the price is agreed to remove USD→EUR risk before completion.
Sıkça sorulanlar
Can I get Spanish residency by buying property?
No longer — Spain abolished the golden visa in April 2025. Americans now use the non-lucrative visa (passive income, no work) or the digital-nomad visa (remote non-Spanish income, with a ~24% flat-tax option). The property purchase itself is unrestricted but doesn't grant residency.
Why is my tax higher than an EU buyer's?
As a non-EU owner you pay 24% on gross rent with no deductions, versus 19% on net income for EU/EEA owners. On a mortgaged, expense-heavy rental that can roughly double the effective Spanish tax. It's filed via Modelo 210.
Do I still file US taxes on the Spanish property?
Yes. US citizens report worldwide income: Spanish rent goes on your US return with foreign tax credits under the US-Spain treaty, a Spanish account over $10k needs an FBAR, and FATCA Form 8938 may apply. Plan for dual filing.
İlgili rehberler
Bir dosya çalıştır
Bir mülkü analiz et →