Guide · United States (Miami)
Buying property in Madrid from the United States (Miami)
In short
Yes: a US citizen or resident can buy a home in Madrid without living in Spain. You need an NIE, a bank account and, if you cannot travel to sign, a power of attorney valid in Spain. Buying does not give a right to residence: the golden visa was abolished from 3 April 2025.
Spain and the United States have a double taxation treaty, signed on 22 February 1990, with a protocol in force since 27 November 2019. Spain taxes income from the home as a non-resident at 24 %, and the United States allows its citizens and residents to deduct the tax paid in Spain. Also review the FBAR and worldwide-income taxation with your US adviser.
The essentials: figures and rules, each with its source
Everything this guide states with a figure, in one table: the figure, its linked source and the date of the source. Amounts in euros unless stated otherwise.
| Item | Figure | Source and date |
|---|---|---|
| Purchase taxes | ||
| Resale home: transfer tax, not VAT | Exempt from VAT; subject to Transfer Tax (ITP)Second and later deliveries of buildings are exempt from VAT (art. 20.One.22 of the VAT Law). The first delivery is the developer’s sale of a finished building. A resale pays ITP at the rate set by each autonomous community. | BOE, Ley 37/1992 del Impuesto sobre el Valor Añadido, texto consolidado (in Spanish) |
| VAT on a new-build home | 10 %Reduced rate for buildings or parts of buildings suitable for housing, with up to two garage spaces and the annexes sold with them (art. 91.One.1.7 of the VAT Law). Business premises do not count as annexes. Stamp Duty (AJD) of the autonomous community is added to the deed. | BOE, Ley 37/1992 del Impuesto sobre el Valor Añadido, art. 91 (in Spanish) |
| ITP in the Community of Madrid | 6 %General rate for property sales (art. 28.1 of the consolidated text approved by Legislative Decree 1/2010, in force since 2014). Madrid has not set higher rates, so the rate does not change with the buyer’s nationality or residence. | Ministerio de Hacienda, Tributación Autonómica. Medidas 2026, capítulo IV (in Spanish) |
| Reduced ITP in Madrid (main home) | 4 % for large families; 10 % rebate on the tax due up to €250,000The 4 % applies to the main home of a large family; if they owned another home, they must sell it within two years before or after. The 10 % rebate is for individuals buying their main home with an actual value of €250,000 or less; it rises to 100 % for under-35s in municipalities of fewer than 2,500 inhabitants. They are mutually exclusive. Neither applies to a second home. | Ministerio de Hacienda, Tributación Autonómica. Medidas 2026, capítulo IV (in Spanish) |
| Stamp Duty (AJD) in Madrid (new-build deeds) | 0.75 % general; 0.4 % or 0.5 % for individuals’ homes up to €120,000 or €180,000AJD taxes the deed when the purchase bears VAT. Above €180,000 the 0.75 % rate applies. There is a 10 % rebate for a main home up to €250,000 (art. 38 bis). If, in a resale between businesses, the VAT exemption is waived, the rate is 1.5 %. | Ministerio de Hacienda, Tributación Autonómica. Medidas 2026, capítulo IV (in Spanish) |
| Notary fees | Fixed by law, on a decreasing scale by valueScale of Royal Decree 1426/1989 for documents with a value: €90.15 up to €6,010.12; then 4.5 ‰ up to €30,050.61; 1.5 ‰ up to €60,101.21; 1 ‰ up to €150,253.03; 0.5 ‰ up to €601,012.10 and 0.3 ‰ up to €6,010,121.04. Above that, the fee is free. A 5 % discount applies. Mortgage loans get a 25 % reduction. Pages and copies are added to the scale. | BOE, Real Decreto 1426/1989, Arancel de los Notarios, número 2 (in Spanish) |
| Land Registry fees | Fixed by law, with a minimum of €24.04 and a maximum of €2,181.67Scale of Royal Decree 1427/1989 per property registered: €24.04 up to €6,010.12; then 1.75 ‰ up to €30,050.61; 1.25 ‰ up to €60,101.21; 0.75 ‰ up to €150,253.03; 0.30 ‰ up to €601,012.10 and 0.20 ‰ on the excess. The overall fee under number 2 cannot exceed €2,181.67 or fall below €24.04. A 5 % discount applies. | BOE, Real Decreto 1427/1989, Arancel de los Registradores de la Propiedad, número 2 (in Spanish) |
| Legal split of the sale deed costs | Seller: execution of the deed. Buyer: first copy and later costsUnless otherwise agreed, the costs of executing the deed fall on the seller and those of the first copy and anything after the sale on the buyer (art. 1455 of the Civil Code). | BOE, Código Civil, art. 1455 (in Spanish) |
| ITP in Andalusia (including Cádiz province) | 7 %General rate for property transfers (art. 41 of Andalusian Law 5/2021, fixed since 27 October 2021). Andalusia’s higher rates only affect certain vehicles, boats and works of art, not housing. The rate does not change with the buyer’s nationality or residence. | Ministerio de Hacienda, Tributación Autonómica. Medidas 2026, capítulo IV (in Spanish) |
| AJD in Andalusia (new-build deeds) | 1.2 % general; 1 % for a main home up to €150,000General rate for notarial documents: 1.2 % (art. 49 of Law 5/2021). Main homes have lower rates: 1 % up to €150,000, 0.3 % for under-35s with the same cap and 0.1 % for disability or large family up to €250,000. | Ministerio de Hacienda, Tributación Autonómica. Medidas 2026, capítulo IV (in Spanish) |
| Costs and prices | ||
| US taxation of worldwide income | Worldwide income is subject to federal tax wherever the taxpayer livesThe IRS states it for US citizens and resident aliens: worldwide income is generally subject to US federal income tax regardless of where you live. | IRS, Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad |
| Credit or deduction for foreign income taxes | Annual choice; the credit is usually claimed on Form 1116You can choose between claiming a credit or deducting foreign income taxes; it is an annual choice covering all foreign taxes paid or accrued in the year. To claim the credit you generally must file Form 1116, with some exceptions. | IRS, Topic no. 856, Foreign tax credit |
| Average asking price, Madrid city | €6,458/m²September 2026, asking price. Year-on-year +2.4 %; record high of €6,619/m² in April 2026. | idealista, informe de precios de venta en Madrid (in Spanish) |
| Average asking price, Community of Madrid | €5,065/m²September 2026, asking price. Year-on-year +6.9 %. | idealista, informe de precios de venta en la Comunidad de Madrid (in Spanish) |
| Average asking price, Salamanca district | €10,865/m²September 2026, asking price. Year-on-year -1.2 %. It is the most expensive district in Madrid. | idealista news, precio de la vivienda en Madrid en septiembre de 2026 (in Spanish) |
| Average asking price, Chamberí | €9,159/m²September 2026, asking price. Year-on-year +2.6 %; record high of €9,359/m² in March 2026. | idealista, informe de precios de venta en Madrid (Chamberí) (in Spanish) |
| Average asking price, Retiro | €8,515/m²September 2026, asking price. Year-on-year -0.7 %. Third most expensive district after Salamanca and Chamberí. | idealista news, precio de la vivienda en Madrid en septiembre de 2026 (in Spanish) |
| Average asking price, Chamartín and El Viso | €8,127/m² in Chamartín; €9,402/m² in El VisoSeptember 2026, asking price. Chamartín +4.6 % a year; El Viso +2.2 % a year. | idealista, informe de precios de venta en Chamartín (in Spanish) |
| Average asking price, Centro district | €7,771/m²September 2026, asking price. Year-on-year +3.7 %. Most expensive neighbourhood: Chueca-Justicia, €9,827/m². | idealista, informe de precios de venta en Centro (in Spanish) |
| Average asking rent, Madrid city | €23.4/m² per monthSeptember 2026, asking price. Year-on-year +4.8 %. In the Salamanca district, €28.5/m². | idealista, informe de precios de alquiler en Madrid (in Spanish) |
| INE House Price Index (transaction prices) | +12.9 % a year in Madrid and +11.9 % in Andalusia (second quarter of 2026)The national average was +12.2 %: +7.4 % for new homes and +12.9 % for resale. All regions had positive rates. Final data, published on 7 September 2026. | INE, Índice de Precios de Vivienda (IPV), base 2025, segundo trimestre de 2026 (in Spanish) |
| Average asking price, El Puerto de Santa María | €2,652/m²June 2026, asking price and municipal record high. Year-on-year +17.8 %. Vistahermosa-Fuentebravía, €4,592/m²; Valdelagrana, €3,466/m². | idealista, informe de precios de venta en El Puerto de Santa María (in Spanish) |
| Average asking price, Cádiz city and province | €3,382/m² in Cádiz city; €2,539/m² in the provinceSeptember 2026, asking price. Cádiz city +11.7 % a year and a record high; province +9.9 % a year. | idealista, informe de precios de venta en la provincia de Cádiz (in Spanish) |
| Non-resident income tax (IRNR) | ||
| When you are a Spanish tax resident | More than 183 days a year in Spain, or your centre of economic interests hereYou are a tax resident if you spend more than 183 days of the calendar year in Spain, counting sporadic absences unless you prove tax residence elsewhere, or if your main business or economic interests are in Spain (art. 9 of the Personal Income Tax Law). Anyone who is not a resident is taxed as a non-resident (IRNR). | BOE, Ley 35/2006 del IRPF, art. 9 (in Spanish) |
| IRNR rate on income from the home | 24 % general; 19 % for residents of the EU or EEAThe 19 % applies to residents of another EU or European Economic Area state with effective exchange of tax information; everyone else pays 24 % (art. 25.1.a of the IRNR Law consolidated text). The Tax Agency specifies the EU, Iceland, Norway and, since 11 July 2021, Liechtenstein. | BOE, Real Decreto Legislativo 5/2004 (texto refundido de la Ley del IRNR), art. 25 (in Spanish) |
| Imputed income on a home that is not rented | 2 % of the cadastral value; 1.1 % if the cadastral value was revisedIf the home is empty or for own use, the non-resident is taxed each year on imputed income, in proportion to the days of ownership (art. 24.5 of the IRNR Law, referring to art. 85 of the Personal Income Tax Law). The 1.1 % applies if the general valuation report came into force that year or in the previous ten. The 19 % or 24 % rate is then applied to that income. Royal Decree-law 29/2026, in force since 8 October 2026, contains an extension of the 1.1 % that had no published ratification by Congress on 16 October 2026: do not treat it as final. | BOE, Ley 35/2006 del IRPF, art. 85 y disposición adicional 55.ª (texto consolidado) (in Spanish) |
| Rent received by a non-resident | Taxed on gross income; only EU and EEA residents can deduct expensesAs a general rule the base is the gross amount, with no expenses deducted, at 24 %. Residents of the EU or EEA can deduct the expenses allowed by the Personal Income Tax Law if they prove a direct link with the income earned in Spain, and pay 19 % (art. 24.6 of the IRNR Law). | Agencia Tributaria, Rendimientos de inmuebles arrendados (no residentes) (in Spanish) |
| Gain on selling the home (non-resident) | 19 %Capital gains on the transfer of assets are taxed at 19 % for all non-residents, EU or not (art. 25.1.f.3 of the IRNR Law). | BOE, Real Decreto Legislativo 5/2004 (texto refundido de la Ley del IRNR), art. 25 (in Spanish) |
| 3 % withholding when a non-resident sells | The buyer withholds 3 % of the price and pays it in with form 211Payment is due within one month of the transfer. If it is not paid, the property is liable for the lesser of the withholding and the seller’s tax. It is a payment on account of the seller’s IRNR (art. 25.2 of the IRNR Law). | Agencia Tributaria, Modelo 211, instrucciones (in Spanish) |
| Form 210: filing deadlines | Imputed income for 2026: 1 April to 31 December 2027Imputed income for 2025 and earlier: during the following calendar year. From 2026 onwards, 1 April to 31 December of the following year. Rent with annual grouping payable: 1 to 20 April of the following year from rent accrued in 2026. Gain on selling a property: three months starting one month after the sale. The changes come from Order HAC/623/2026. | Agencia Tributaria, Manual de Tributación de No Residentes (octubre 2026), Modelo y plazo de presentación (in Spanish) |
| Double taxation treaty | ||
| Spain-United States double taxation treaty | Signed in Madrid on 22 February 1990Under article 6, income from real property, including rent, may be taxed in the State where the property is located; under article 13, so may gains from its sale. The instrument of ratification was published in the BOE on 22 December 1990. | BOE, Convention between Spain and the United States on income taxes (1990) (in Spanish) |
| 2013 protocol to the treaty with the United States | In force since 27 November 2019Done in Madrid on 14 January 2013 and published in the BOE on 23 October 2019, with its memorandum of understanding. | BOE, Protocol amending the Spain-United States convention (2013) (in Spanish) |
| How the treaty with the United States avoids double taxation | Article 24: each State credits the tax paid in the other, with limitsSpain allows the tax paid in the United States on income that may be taxed there to be deducted from Spanish tax, up to the part of Spanish tax attributable to that income. The United States allows its residents and citizens to deduct the income tax paid in Spain. | BOE, Convention between Spain and the United States on income taxes (1990) (in Spanish) |
| Wealth tax | ||
| Wealth Tax for non-residents | Only on assets located in SpainA non-resident is taxed on assets and rights located in Spain. This includes unlisted holdings in entities whose assets are, directly or indirectly, at least 50 % Spanish real estate (art. 5 of Law 19/1991). The tax accrues on 31 December. | BOE, Ley 19/1991 del Impuesto sobre el Patrimonio, art. 5 (in Spanish) |
| Wealth Tax exempt minimum | €700,000It is the state minimum and also applies to non-residents (art. 28 of Law 19/1991). The Community of Madrid also sets €700,000 (art. 19 of Legislative Decree 1/2010). | BOE, Ley 19/1991 del Impuesto sobre el Patrimonio, art. 28 (in Spanish) |
| Non-residents and regional wealth tax rules | They can apply the rules of the region holding the greatest value of their assetsNon-residents may apply the rules of the autonomous community where the greatest value of their assets in Spain is located (fourth additional provision of Law 19/1991). It applies to residents of any country. | BOE, Ley 19/1991 del Impuesto sobre el Patrimonio, disposición adicional cuarta (in Spanish) |
| Wealth Tax rebate in Madrid | 100 % of the tax due, limited while the large-fortunes tax existsMadrid rebates 100 % of the tax due. While the Temporary Solidarity Tax on Large Fortunes is in force, the rebate is replaced by the difference between the Wealth Tax due and the amount of that tax (7th transitional provision of Legislative Decree 1/2010). So, if the large-fortunes tax due is zero, the rebate covers the whole Wealth Tax. Non-residents can apply it if their largest asset value in Spain is in Madrid. | Ministerio de Hacienda, Tributación Autonómica. Medidas 2026, capítulo IV (in Spanish) |
| Temporary Solidarity Tax on Large Fortunes | Taxes net wealth above €3,000,000State tax, complementary to Wealth Tax. €700,000 exempt minimum, deducted before applying the scale. Scale: 0 % up to €3,000,000 of taxable base, 1.7 % up to €5,347,998.03, 2.1 % up to €10,695,996.06 and 3.5 % above. It accrues on 31 December. Wealth Tax paid is deductible. It remains extended until wealth taxation is reviewed in the regional financing reform (additional provision 5.2 of Royal Decree-law 8/2023). Same taxpayers as Wealth Tax, including non-residents for their assets in Spain. | BOE, Ley 38/2022, art. 3 (in Spanish) |
| Tax representative for the large-fortunes tax | Mandatory for non-residents outside the EUTaxpayers not resident in an EU state must appoint a representative resident in Spain before the filing deadline ends. It is not required of EEA residents covered by mutual assistance rules on information and collection (art. 3.Six of Law 38/2022). | BOE, Ley 38/2022, art. 3.Seis (in Spanish) |
| Wealth Tax rebate in Andalusia | 100 % of the tax due, with the same limitationAndalusia also rebates 100 % (art. 25 bis of Law 5/2021). While the large-fortunes tax is in force, a rebate for the difference between both amounts applies instead, and its own scale has no effect. | Ministerio de Hacienda, Tributación Autonómica. Medidas 2026, capítulo IV (in Spanish) |
| NIE, power of attorney and apostille | ||
| Hague Apostille Convention between the United States and Spain | United States: in force since 15 October 1981The United States acceded to the Convention on 24 December 1980. | Hague Conference (HCCH), status table of the 1961 Apostille Convention |
| Who apostilles a power of attorney signed before a US notary | The Secretary of State of the state where the notary is basedThe Consulate General of Spain in Washington says the procedure is done at the US Secretary of State’s office that corresponds to the local notary who drew up the document. | Ministry of Foreign Affairs, Consulate General of Spain in Washington, Notaries and legalisations (in Spanish) |
| NIE at the Consulate General of Spain in Miami | By appointment; only for residents of Florida, Georgia or South CarolinaYou must submit form EX-15, your passport and proof of residence in the consular district. The physical presence of the applicant or their representative is always required, and a representative needs a power of attorney that expressly authorises it. The fee is $12 by money order, with form 790 code 12. The page says two weeks on average but warns that, because of the rise in applications, the wait will be at least four weeks. | Ministry of Foreign Affairs, Consulate General of Spain in Miami, NIE (in Spanish) |
| Powers of attorney at the Consulate General of Spain in Miami | Personal appearance on the day of signing; no remote signingPowers can be granted by Spaniards or foreigners for acts valid in Spain. A foreign grantor brings a valid passport and their NIE if they have one. The notarial department is in Coral Gables (Florida). The consulate does not authorise documents that will only take effect abroad. | Ministry of Foreign Affairs, Consulate General of Spain in Miami, Powers of attorney |
| The Miami consulate does not issue apostilles | Foreign documents cannot be legalised or apostilled at that consulateThe Consulate General in Miami does not legalise or apostille foreign documents or documents issued in Spain. | Ministry of Foreign Affairs, Consulate General of Spain in Miami, Legalisation and Hague apostille (in Spanish) |
| What the NIE is | A personal, unique and exclusive number for foreignersHeld by foreigners who deal with Spain for economic, professional or social reasons, such as buying a home. It appears on every document issued to them. It is assigned by the Directorate General of the Police (art. 205 of the Immigration Regulation, Royal Decree 1155/2024). | BOE, Real Decreto 1155/2024, Reglamento de la Ley Orgánica 4/2000, art. 205 (in Spanish) |
| Where the NIE is requested and how long it takes | In Spain, at the Immigration Office or Police Station; abroad, at the Spanish consulateIt is requested in person before the Police, directly or through Immigration Offices or Police Stations. If the foreigner is not in Spain, it is requested through Spanish consular offices. The maximum time to decide is five days from entry in the register of the competent body; with no reply in time, it is deemed rejected (art. 205.4 of Royal Decree 1155/2024). | BOE, Real Decreto 1155/2024, Reglamento de la Ley Orgánica 4/2000, art. 205 (in Spanish) |
| NIE form and fee | Form EX-15 and fee 790 code 012: €9.84Assigning an NIE at the applicant’s request costs €9.84 (heading 5.12 of the annex to Order PJC/617/2025). Certificates or reports at the applicant’s request cost €7.31 (heading 5.13). The request is made with form EX-15 and the fee with form 790 code 012, as the Consulate General in Paris indicates, for example. | BOE, Orden PJC/617/2025, tasas de extranjería, anexo (in Spanish) |
| NIE requested at a consulate | Applicant or representative must attend in person; it does not prove residenceThe Consulate General of Spain in Paris states that the NIE can be requested in Spain or at the consular office of the place of residence, that the physical presence of the applicant or their representative is always required, and that the NIE is not valid for living in Spain nor proof of residence. There it is issued in about two weeks on average. Each consulate sets its own appointments and payment method. | Ministerio de Asuntos Exteriores, Consulado General de España en París, NIE (in Spanish) |
| Power of attorney signed at a Spanish consulate | Needs no legalisation or apostille to be used in SpainSpanish missions abroad are Spanish administration, so their documents are not legalised. The Consulate General in Buenos Aires applies this to powers of attorney: one granted at the consulate needs no legalisation and has the same effect in Spain as one signed before a local notary and apostilled. According to the Consulate General in Los Angeles, consuls exercise notarial functions if the law of the country allows it, and honorary consulates cannot. | Ministerio de Asuntos Exteriores, Legalización y apostilla (in Spanish) |
| Power of attorney signed before a local notary | Needs a Hague apostille (or legalisation) and, if applicable, translationAs a general rule, a foreign public document must be legalised to take effect in Spain. Countries party to the 1961 Hague Convention replace legalisation with the apostille issued by their own authority. In the others, the country’s Ministry of Foreign Affairs legalises it first and then the Spanish diplomatic mission. If it is not in Spanish, it needs an official translation. | Ministerio de Asuntos Exteriores, Legalización y apostilla (in Spanish) |
| Hague Apostille Convention | Applied by Spain since 1978The Hague Convention of 5 October 1961 removes legalisation of foreign public documents between States party and replaces it with the apostille, which certifies the signature, the capacity of the signatory and the seal. Spain published its ratification in the BOE of 25 September 1978. | BOE, Instrumento de ratificación del Convenio de La Haya de 5 de octubre de 1961 (in Spanish) |
| Mortgage | ||
| AJD on the mortgage deed | Paid by the bankIn mortgage loan deeds the taxpayer for AJD is the lender (art. 29 of the ITPAJD consolidated text, as worded by Royal Decree-law 17/2018). | BOE, Real Decreto Legislativo 1/1993 (ITPAJD), art. 29 (in Spanish) |
| Who pays mortgage costs | The bank pays notary, registry and agency fees; the buyer pays the valuationLaw 5/2019 on mortgage credit splits them: valuation, borrower; agency, lender; notary fee for the loan deed, lender (copies, whoever requests them); registration of the guarantee, lender (art. 14.1.e). | BOE, Ley 5/2019 reguladora de los contratos de crédito inmobiliario, art. 14 (in Spanish) |
| Deadlines and notarial record before signing a mortgage | Documents at least 10 calendar days in advance; free notarial recordThe bank must hand over the FEIN, the Standardised Warning Sheet and the draft contract at least ten calendar days in advance (art. 14). The notary draws up a transparency record that carries no notary fee for the borrower (art. 15.8). | BOE, Ley 5/2019 reguladora de los contratos de crédito inmobiliario, arts. 14 y 15 (in Spanish) |
| Mortgages for non-residents | Some banks have a specific product; the maximum percentage is not publicBanco Santander, for example, advertises a mortgage for people buying a second home in Spain while living abroad, with financing subject to the bank’s approval and no published loan-to-value. There is no official source on the usual percentage for non-residents. | Banco Santander, Hipoteca para No Residentes (in Spanish) |
| Currency and transfers | ||
| FBAR (FinCEN 114) | Required if foreign financial accounts total more than $10,000 at any time in the yearIt is filed electronically through FinCEN’s BSA E-Filing System, not with the tax return. It is due on 15 April, with an automatic extension to 15 October. It applies to anyone with a financial interest in, or signature authority over, financial accounts outside the United States. | IRS, Report of Foreign Bank and Financial Accounts (FBAR) |
| Form 8938 and a home abroad | Directly held foreign real estate is not a reportable foreign financial assetAccording to the IRS, foreign real estate is not a specified foreign financial asset to be reported on Form 8938. If it is held through a foreign corporation, partnership, trust or other entity, the interest in the entity may have to be reported. | IRS, Basic questions and answers on Form 8938 |
| Entering or leaving Spain with cash | Prior declaration (form S1) from €10,000Entry or exit of means of payment of €10,000 or more must be declared beforehand, and movements within Spain of €100,000 or more (art. 34 of Law 10/2010). The law counts as means of payment cash, bearer cheques and instruments, non-nominative prepaid cards and commodities such as gold. The declaration is made with form S1 (Order EHA/1439/2006) before the Tax Agency. A bank transfer is not a means of payment for these purposes. | BOE, Ley 10/2010 de prevención del blanqueo de capitales, art. 34 (in Spanish) |
| Declaration of foreign investment in real estate | Purchases by non-residents of more than €500,000The purchase of property in Spain by non-residents for more than €500,000 is declared afterwards to the Investment Registry of the Ministry of Industry, Trade and Tourism. If a Spanish notary takes part and the buyer gives all the data, the notary reports it and the buyer is relieved. If the investment comes from a non-cooperative jurisdiction (tax haven), the declaration is prior (arts. 4.h and 5 of Royal Decree 571/2023). | BOE, Real Decreto 571/2023 sobre inversiones exteriores (in Spanish) |
| Residency and visas | ||
| Non-lucrative residence | Means of 400 % of IPREM per month, plus 100 % per family member, and health insuranceFor citizens of countries outside the EU, the EEA and Switzerland who want to live in Spain without working. It is requested in person at the Spanish consulate of the place of residence, with form EX-01 and fee 790 code 052. It also requires health insurance with an insurer authorised in Spain, a criminal record certificate and a medical certificate. The initial permit lasts one year from entry into Spain. | Ministerio de Inclusión, Seguridad Social y Migraciones, Hoja informativa 6 (in Spanish) |
| Monthly IPREM | €600 (set for 2023)Law 31/2022 on the 2023 State Budget set the IPREM at €600 a month and €7,200 a year. On that figure, the 400 % required for non-lucrative residence is €2,400 a month and the 100 % per family member is €600. | BOE, Ley 31/2022 de Presupuestos Generales del Estado para 2023 (in Spanish) |
| Spanish nationality by residence for Ibero-Americans | 2 years of legal residenceThe general rule is ten years. Two are enough for nationals by origin of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea or Portugal, and for Sephardic Jews. Residence must be legal, continuous and immediately before the application, with good civic conduct and sufficient integration (art. 22 of the Civil Code). Buying a home does not shorten these periods. | BOE, Código Civil, art. 22 (in Spanish) |
| Golden visa | ||
| Investor residence visa (golden visa) | Abolished since 3 April 2025Organic Law 1/2025 (BOE of 3 January 2025) repealed articles 63 to 67 of Law 14/2013, which governed the investor visa and residence permit, including for property purchases. That part came into force three months after publication. Today, buying a home does not by itself give a right to live in Spain. | BOE, Ley Orgánica 1/2025, disposiciones finales vigesimoprimera y trigésima octava (in Spanish) |
| Transitional rules for the golden visa | Earlier applications and permits already granted are honouredAnyone who applied before 3 April 2025 can still receive the visa or permit under the old rules. Investor visas and permits already granted remain valid for the period for which they were issued. Renewals are decided under the rules in force on the date of the initial authorisation (first and second transitional provisions of Law 14/2013). | BOE, Ley 14/2013 de apoyo a los emprendedores, texto consolidado (in Spanish) |
| Flights | ||
| Nonstop flights Miami-Madrid | Iberia, two daily flights; American Airlines and Air Europa, daily flights (July 2026)July 2026 schedule from Madrid according to Cirium, published by Aviacionline on 25 August 2026: Iberia, “Miami: two daily flights”; American Airlines, “Miami: daily flights”; Air Europa, “Miami: daily flights”. | Aviacionline, A321XLR and A321LR change the Spain-US flight map (Cirium data) (in Spanish) |
| Adolfo Suárez Madrid-Barajas Airport | 68,179,054 passengers in 2025 (+3 %)It was the busiest airport in the Aena network in 2025. Aena’s network in Spain carried 321,587,316 passengers (+3.9 %). | Aena, nota de prensa de cierre de 2025 (in Spanish) |
| Community in Madrid | ||
| New registrations from abroad in Madrid city | About 118,000 in 2025; Venezuela, Colombia, Peru, the United States, China, Ecuador and Mexico account for more than halfThe register at 1 January 2026 shows 3,497,277 inhabitants, 19.4 % of them foreign nationals. The most common destinations for people deregistered because they moved abroad (a little over 11,500) were the United States, the United Kingdom, Colombia, Germany, Switzerland and Venezuela. | Madrid City Council, annual review of the Register at 1 January 2026 (press release of 30 April 2026) (in Spanish) |
| Schools | ||
| American School of Madrid | K-12 international school in Pozuelo de Alarcón, with a US curriculum and the IB DiplomaIts website says it has offered its programme since 1961 and follows the US curriculum up to grade 10 and the International Baccalaureate Diploma in grades 11 and 12. The PK-12 programme is accredited by the Middle States Association. These are the school’s own published details; confirm them with the school. | American School of Madrid, About |
The essentials before you start
These are the points that shape the deal from day one:
- You do not need to live in Spain to buy, but you do need an NIE. The Consulate General of Spain in Miami handles it by appointment for residents of Florida, Georgia or South Carolina; if you live in another state, a different consulate covers you.
- Buying does not give residence. The golden visa was abolished from 3 April 2025. Anyone who applied earlier and anyone who already holds a permit keeps their rights.
- There is a double taxation treaty between Spain and the United States, with a protocol in force since 27 November 2019.
- The purchase tax does not change because you are American: Madrid’s ITP is the same for every buyer. Main-home reductions do not apply to a second home.
- Obligations at home: worldwide income is taxed in the United States and foreign financial accounts may require the FBAR.
- You can sign without travelling with a power of attorney valid in Spain: signed at the consulate or before a US notary with an apostille.
Madrid: prices and areas to buy
The figures below are asking prices from listings (idealista, September 2026), not closed sales: the final price is negotiated. Madrid city averages €6,458/m² and the Community of Madrid €5,065/m².
- Salamanca: €10,865/m², the most expensive district.
- Chamberí: €9,159/m².
- Retiro: €8,515/m².
- Chamartín and El Viso: €8,127/m² and €9,402/m².
- Centro: €7,771/m².
To gauge real sales, the INE House Price Index showed +12.9 % a year in Madrid in the second quarter of 2026. If you plan to rent the home out, the average asking rent in the capital is €23.4/m² a month.
Getting there, the community, schools and residence
Miami and Madrid are linked by nonstop flights. According to the July 2026 schedule that Aviacionline reports from Cirium, Iberia flies two daily flights from Madrid to Miami, and American Airlines and Air Europa fly daily. Madrid-Barajas handled 68,179,054 passengers in 2025. Always check current times on each airline’s website.
In 2025 Madrid city recorded about 118,000 registrations from abroad, and the United States is among the origin countries that, together with Venezuela, Colombia, Peru, China, Ecuador and Mexico, make up more than half. The United States also appears among the most common destinations of people deregistered because they moved abroad.
For families with children, the American School of Madrid, in Pozuelo de Alarcón, says it has offered its programme since 1961: a US curriculum up to grade 10 and the International Baccalaureate Diploma in grades 11 and 12, accredited by the Middle States Association. These are the school’s own details; confirm them with the school.
To live in Spain on non-lucrative residence you need means equal to 400 % of IPREM per month, plus 100 % per family member, and health insurance. On the latest statutory figure we found (€600 a month, set for 2023) that would be €2,400 and €600 per family member; confirm the current figure with the consulate. The golden visa was abolished from 3 April 2025; earlier applications and permits already granted are honoured.
Spanish nationality after 2 years of residence is for nationals by origin of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea or Portugal, and for Sephardic Jews; a US citizen falls under the general ten-year rule. Buying a home does not shorten these periods.
Purchase costs in Madrid
Madrid’s tax rate does not change with the buyer’s nationality or residence. These are the items that weigh on the deal:
- Resale home: exempt from VAT and subject to the ITP of the autonomous community. In Madrid the general rate is 6 %.
- New-build home: 10 % VAT plus the AJD on the deed, which in Madrid is generally 0.75 %.
- Main-home reductions: the 4 % for large families and the 10 % rebate up to €250,000 do not apply to a second home.
- Notary and Land Registry: fees set by law on a decreasing scale; the Land Registry has a minimum of €24.04 and a maximum of €2,181.67 per property.
- Deed costs: unless otherwise agreed, the seller pays for executing the deed and the buyer for the first copy and anything after.
If you finance the purchase, the bank pays the AJD on the loan deed, the notary, the registry and the agency; the buyer pays the valuation.
Spanish taxes as a non-resident owner
You are a Spanish tax resident if you spend more than 183 days a year in Spain or have your centre of economic interests here. If not, you are taxed as a non-resident (IRNR) and, living outside the EU and the EEA, you do not get the 19 % rate or the deduction of rental expenses.
- Home that is not rented: taxed on imputed income of 2 % of the cadastral value (1.1 % if the cadastral value was revised in the previous ten years), to which 24 % is applied. Royal Decree-law 29/2026 contains an extension of the 1.1 % that was not ratified on 16 October 2026: do not treat it as final.
- Rented home: taxed on gross income at 24 %, with no expenses deducted; only residents of the EU or EEA can deduct them.
- Sale: the gain is taxed at 19 %. The buyer withholds 3 % of the price and pays it in with form 211 within one month, on account of the seller’s tax.
- Deadlines: imputed income for 2026 is declared on form 210 from 1 April to 31 December 2027.
- Wealth Tax: only assets located in Spain are taxed, with an exempt minimum of €700,000. If the largest value of your assets in Spain is in Madrid, you can apply Madrid’s rules, which rebate 100 % of the tax due, limited by the large-fortunes tax.
- Large fortunes: the temporary tax applies to net wealth above €3,000,000; a non-resident outside the EU must appoint a representative resident in Spain.
In the United States: treaty, worldwide income and FBAR
Spain and the United States have a double taxation treaty, signed on 22 February 1990, with a protocol made on 14 January 2013 and in force since 27 November 2019. Under article 6, income from real property, including rent, may be taxed in the State where it is located; under article 13, so may the gain from its sale. Article 24 avoids double taxation: Spain deducts the tax paid in the United States, up to a limit, and the United States allows its residents and citizens to deduct the income tax paid in Spain.
- Worldwide income. According to the IRS, worldwide income is subject to federal tax wherever you live. The Madrid home and its rent are part of it.
- Credit or deduction. Foreign income taxes can be credited, generally with Form 1116, or deducted; it is an annual choice covering all foreign taxes for the year.
- FBAR. If your foreign financial accounts, such as a Spanish bank account, total more than $10,000 at any time in the year, you must file the FBAR (FinCEN 114) electronically; it is due on 15 April, with an automatic extension to 15 October.
- Form 8938. The IRS says directly held foreign real estate is not a reportable foreign financial asset; if you hold it through a foreign corporation or other entity, your interest in the entity may have to be reported.
Ask a US tax adviser with Spanish experience to review these obligations before you buy.
NIE, power of attorney, apostille and money
NIE. The Consulate General of Spain in Miami requires an appointment, form EX-15, your passport and proof of residence in its district. The physical presence of the applicant or their representative is always required; a representative needs a power of attorney that expressly authorises it. The fee is $12 by money order, with form 790 code 12. The page says two weeks on average but warns that the wait will be at least four weeks.
Power of attorney. It can be signed at the consulate, whose notarial department is in Coral Gables (Florida): you must appear in person on the day of signing, and there is no remote signing. Signed at the consulate, it needs no apostille to be used in Spain. If you sign before a US notary, it needs the apostille of the Secretary of State of the notary’s state: the Apostille Convention has been in force for the United States since 15 October 1981. The Miami consulate does not apostille foreign documents. If the power is not in Spanish, it needs an official translation.
Money. In Spain, cash entering or leaving the country for €10,000 or more is declared beforehand on form S1, and a bank transfer does not count as a means of payment for that purpose. Purchases by non-residents of more than €500,000 are declared to the Investment Registry; if a Spanish notary takes part and you give them the data, they report it.
Mortgage. Some banks have a specific product for non-residents, but the maximum financing percentage is not public. If there is a loan, the bank must hand over the documentation at least ten calendar days beforehand and the notary draws up a transparency record at no notary fee for the borrower.
Prices in Madrid, area by area
Market data from the Aurovas area pages for Madrid, as they appear there, each with its source and date. Asking prices and valuations are not prices of completed sales.
Madrid
| Item | Value | Source and date |
|---|---|---|
| Average sale price, Madrid city | 6,458 €/m²-0.2 % monthly; -1.8 % quarterly≈ 7,240 USD/m² | idealista (price report)September 2026 |
| Annual change in sale prices | +2.4 %All-time high: 6,619 €/m² in April 2026 | idealistaSeptember 2026 |
| Barrio de Salamanca, sale | 10,865 €/m²-1.2 % year on year; Chamberí 9,159; Retiro 8,515≈ 12,200 USD/m² | idealistaSeptember 2026 |
| Cheapest district, Villaverde | 3,365 €/m²+23.7 % year on year≈ 3,770 USD/m² | idealistaSeptember 2026 |
| Average rent, Madrid city | 23.4 €/m² a month+4.8 % annually; Salamanca 28.5 €/m²≈ 26.2 USD/m² a month | idealistaSeptember 2026 |
| Rent, Community of Madrid | 21.45 €/m² a month-2.3 % in the third quarter; +0.3 % annually≈ 24 USD/m² a month | Fotocasa (via MadridActual)September 2026 |
| Sale, Community of Madrid | 5,065 €/m²+6.9 % annually≈ 5,680 USD/m² | idealistaSeptember 2026 |
Barrio de Salamanca
| Item | Value | Source and date |
|---|---|---|
| Average asking price, sale | 10,865 €/m²District average asking price; city of Madrid: 6,458 €/m².≈ 12,200 USD/m² | idealista (price report, cited by rentaspasivas.com)September 2026 |
| Average rent | 28.5 €/m² per monthAnnual change +5.0 %; all-time high.≈ 31.9 USD/m² a month | idealista, rental price trendSeptember 2026 |
| Valuation price | 7,883 €/m² (+17.43 % annual)Finished homes, new and second-hand; 90 m² apartment at 709,501 €.≈ 8,830 USD/m² | TinsaQ2 2026 |
| Annual change in sale prices | +10.3 %Average of 10,001 €/m² at that time. | Funciohouse, with data from idealista and IndomioEarly 2026 |
| Population and housing stock | 146,148 inhabitants; 83,575 homesMost homes were built before 1960. | Ayuntamiento de Madrid, cited by Funciohouse2026 |
Chamberí
| Item | Value | Source and date |
|---|---|---|
| Average sale price | 9,159 €/m²+2.6 % year on year; all-time high 9,359 €/m² in March 2026≈ 10,300 USD/m² | idealista (price report, Chamberí)September 2026 |
| Average rent | 26.0 €/m² a month+3.5 % year on year; all-time high≈ 29.1 USD/m² a month | idealista (rental report, Madrid)September 2026 |
| Average price, Madrid city | 6,458 €/m²+2.4 % year on year; Chamberí, second most expensive district after Salamanca (10,865 €/m²)≈ 7,240 USD/m² | idealista newsSeptember 2026 |
| Asking price (other source) | 9,332 €/m² sale; 27.09 €/m² rentSale +0.54 % and rent -1.67 % year on year | IndomioSeptember 2026 |
| Fotocasa price and average purchase | 9,425 €/m²; 1,162,679 € average purchase | Fotocasa, cited by The Avenue Real EstateMay 2026 |
| Most and least expensive neighbourhood | Almagro 10,503 €/m²; Vallehermoso 7,921 €/m² | idealista, cited by The Avenue Real EstateApril 2026 |
| District population | 140,866 inhabitantsSix neighbourhoods; area of about 4.7 km² | Ayuntamiento de Madrid, Municipal Register (District 07)2020 |
Retiro
| Item | Value | Source and date |
|---|---|---|
| Average sale price (idealista) | 8,444 €/m²-0.5 % year on year; all-time high of 8,579 €/m² in September 2025≈ 9,460 USD/m² | idealista, Retiro sale price reportAugust 2026 |
| Average sale price (Fotocasa) | 8,704 €/m²Third most expensive district in Madrid after Salamanca and Chamberí≈ 9,750 USD/m² | Fotocasa Life, house price trends in MadridOctober 2026 |
| Sale valuation (idealista) | 7,671 €/m²≈ 8,600 USD/m² | idealista, property valuation in MadridSeptember 2026 |
| Average rent (idealista) | 24.0 €/m² a month+2.5 % year on year; all-time high for the series≈ 26.9 USD/m² a month | idealista, Retiro rental price reportSeptember 2026 |
| Average rent (Fotocasa) | 22.66 €/m² a month≈ 25.4 USD/m² a month | Fotocasa LifeOctober 2026 |
| District population | 119,757 inhabitants in 5.48 km² | Hallamadrid (municipal data)2026 |
| Age of the housing stock | Mostly built before 1960 | idealista Maps2026 |
Chamartín
| Item | Value | Source and date |
|---|---|---|
| Average sale price in Chamartín | 8,127 €/m²Annual change +4.6 %; monthly -1.2 %; peak of 8,343 €/m² in May 2026.≈ 9,110 USD/m² | idealista, sale price reportSeptember 2026 |
| Price in El Viso | 9,402 €/m²Annual change +2.2 %.≈ 10,500 USD/m² | idealistaSeptember 2026 |
| Price in Bernabéu-Hispanoamérica | 8,719 €/m²Annual change +12.1 %.≈ 9,770 USD/m² | idealistaSeptember 2026 |
| Price in Prosperidad | 7,127 €/m²Most affordable neighbourhood in the district.≈ 7,990 USD/m² | idealistaSeptember 2026 |
| Average rent in Chamartín (latest verified figure) | 22.8 €/m² per monthAnnual change +11.5 %.≈ 25.5 USD/m² a month | idealista, rental price reportAugust 2025 |
| District population | about 145,000 inhabitantsApproximate figure. | DFlat Madrid (blog)2025 |
| Madrid Nuevo Norte | almost 10,500 homes38 % under municipal management; development of Las Tablas Oeste approved on 29 January 2026. | MadridiarioMarch 2026 |
La Moraleja
| Item | Value | Source and date |
|---|---|---|
| Sale, La Moraleja average | 7,574 €/m² (+12.8% year on year)Record high of 7,715 €/m² in April 2026.≈ 8,490 USD/m² | idealista (via precioviviendamadrid.es)June 2026 |
| Average sale price | 2.15 million eurosAt 7,158 €/m². Typical homes exceed 300 m². | Diza, published by idealista (Merca2)September 2026 |
| Fall in sales | -46.3% since December 2025 | Diza (Merca2)September 2026 |
| Sale price by sub-area | Urbanización 7,715 €/m²; El Soto 6,806 €/m²; Encinar de los Reyes 6,377 €/m² | idealista (via The Avenue Real Estate)April 2026 |
| Overall trend | From 5,466 to 6,760 €/m² (+23.7%)≈ 7,570 USD/m² | idealista (via The Avenue Real Estate)April 2024 to April 2026 |
| Average rent | 31.8 €/m² per month (+7.0% year on year)The idealista page for the area shows 19 €/m². It depends on the property type.≈ 35.6 USD/m² a month | idealista (via precioviviendamadrid.es)June 2026 |
| Average gross income, postcode 28109 | 196,429 € per taxpayerThe Alcobendas average is 60,576 €.≈ 220,000 USD | Agencia Tributaria (via lamoraleja.com)2023 data |
| Housing stock | 9,994 homes; most over 240 m², built in 1980-1989 | idealista2026 |
Pozuelo de Alarcón
| Item | Value | Source and date |
|---|---|---|
| Average sale price | 5,015 €/m²Recent peak of 5,078 €/m² in May 2026≈ 5,620 USD/m² | idealista (price report)August 2026 |
| Annual change in sale price | +2.6 %Compared with August 2025; in May 2026 the annual rise was 12.3 % | idealista (price report)August 2026 |
| Average rent | 16.6 €/m² a monthAnnual change of +9.5 %≈ 18.6 USD/m² a month | idealista (price report)April 2026 |
| Avenida de Europa area | 5,612 €/m²Annual change of -3.9 %≈ 6,290 USD/m² | idealista (price report)August 2026 |
| Somosaguas | 5,039 €/m²Annual change of +22.2 %≈ 5,650 USD/m² | idealista (price report)August 2026 |
| Zona Pueblo | 4,319 €/m²Annual change of -0.4 %≈ 4,840 USD/m² | idealista (price report)August 2026 |
| Price range by area | 4,100 to 5,656 €/m²Municipal average of 4,951 €/m²; lowest in Monte Claro, highest in Prado de Somosaguas≈ 6,340 USD/m² | IndomioJuly 2026 |
| Population and income | 89,770 inhabitants; average net income of 30,524 € per inhabitantIncome data for 2023≈ 34,200 USD | The Avenue (cites INE, Atlas de Renta 2023)2026 |
Amounts marked “≈” are an indicative conversion into USD using the ECB reference rate of October 22, 2026. The actual amount depends on the exchange rate on the day you pay.
The Cádiz coast, for comparison
If Madrid is the city, the Cádiz coast is the second home: Sotogrande, Vistahermosa (El Puerto de Santa María), Sancti Petri (Chiclana de la Frontera) and the coast of Tarifa and Zahara de los Atunes. Asking prices are different: €2,652/m² on average in El Puerto de Santa María (June 2026) and €4,592/m² in Vistahermosa-Fuentebravía. Andalusia’s ITP is 7 %, one point more than Madrid’s, and Wealth Tax is also rebated at 100 % with the same limitation. Aurovas has its office in El Puerto de Santa María.
Area pages: El Puerto de Santa María · Vistahermosa · Sotogrande · Sancti Petri and La Barrosa · Tarifa · Zahara de los Atunes
How Aurovas works with you
Aurovas is a boutique real estate agency with an office in El Puerto de Santa María (Cádiz) and a team in Madrid. We accompany you through the search, the viewings, the negotiation and the process up to the notary, and we serve clients in Spanish, English and French.
This guide is informational and is not personalised tax advice: before you sign, speak to a tax adviser who knows your situation in the United States and in Spain.
Frequently asked questions
Can I buy a home in Madrid as a US citizen without living in Spain?
Yes. You do not need to live in Spain or hold a visa to buy, but you do need an NIE, which the Consulate General of Spain in Miami handles by appointment for Florida, Georgia and South Carolina. Madrid’s ITP, 6 % on a resale, is the same for every buyer.
Does buying a home give me residence in Spain?
No. The golden visa was abolished from 3 April 2025, so a home by itself gives no right to live in Spain. Non-lucrative residence exists for living in Spain, and it requires means equal to 400 % of IPREM per month and health insurance. A US citizen later falls under the general ten-year rule for nationality.
Is there a double taxation treaty between the United States and Spain?
Yes, signed on 22 February 1990, with a protocol in force since 27 November 2019. Spain may tax income and gains from property located in Spain, and article 24 avoids double taxation: each State deducts the tax paid in the other, with limits.
Do I have to report the Madrid home in the United States?
Worldwide income is taxed in the United States, so rent from the home is part of your return. The IRS says directly held foreign real estate is not reported on Form 8938, but foreign bank accounts may require the FBAR if they total more than $10,000. Speak to a US tax adviser.
Can I buy without travelling to Madrid?
Yes, with a power of attorney valid in Spain. You can sign it at the Consulate General of Spain in Miami, appearing in person, or before a US notary with the apostille of the notary’s Secretary of State. A representative with a power that expressly authorises it can also request the NIE.
Can I get a mortgage while living in the United States?
Some banks have a specific product for non-residents, but the maximum financing percentage is not public and depends on the bank’s approval. If there is a loan, the bank hands over the documentation at least ten calendar days beforehand and the notary draws up a free transparency record.
Sources
Laws, statistics and official or market pages this guide relies on. They open in a new tab.
- BOE, Convention between Spain and the United States on income taxes (1990) (in Spanish)
- BOE, Protocol amending the Spain-United States convention (2013) (in Spanish)
- IRS, Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- IRS, Topic no. 856, Foreign tax credit
- IRS, Report of Foreign Bank and Financial Accounts (FBAR)
- IRS, Basic questions and answers on Form 8938
- Hague Conference (HCCH), status table of the 1961 Apostille Convention
- Ministry of Foreign Affairs, Consulate General of Spain in Washington, Notaries and legalisations (in Spanish)
- Ministry of Foreign Affairs, Consulate General of Spain in Miami, NIE (in Spanish)
- Ministry of Foreign Affairs, Consulate General of Spain in Miami, Powers of attorney
- Ministry of Foreign Affairs, Consulate General of Spain in Miami, Legalisation and Hague apostille (in Spanish)
- Aviacionline, A321XLR and A321LR change the Spain-US flight map (Cirium data) (in Spanish)
- Madrid City Council, annual review of the Register at 1 January 2026 (press release of 30 April 2026) (in Spanish)
- American School of Madrid, About
- BOE, Ley Orgánica 1/2025, disposiciones finales vigesimoprimera y trigésima octava (in Spanish)
- BOE, Ley 14/2013 de apoyo a los emprendedores, texto consolidado (in Spanish)
- idealista, informe de precios de venta en Madrid (in Spanish)
- idealista, informe de precios de venta en la Comunidad de Madrid (in Spanish)
- idealista news, precio de la vivienda en Madrid en septiembre de 2026 (in Spanish)
- idealista, informe de precios de venta en Chamartín (in Spanish)
- idealista, informe de precios de venta en Centro (in Spanish)
- idealista, informe de precios de alquiler en Madrid (in Spanish)
- INE, Índice de Precios de Vivienda (IPV), base 2025, segundo trimestre de 2026 (in Spanish)
- Aena, nota de prensa de cierre de 2025 (in Spanish)
- BOE, Ley 37/1992 del Impuesto sobre el Valor Añadido, texto consolidado (in Spanish)
- Ministerio de Hacienda, Tributación Autonómica. Medidas 2026, capítulo IV (in Spanish)
- BOE, Real Decreto 1426/1989, Arancel de los Notarios, número 2 (in Spanish)
- BOE, Real Decreto 1427/1989, Arancel de los Registradores de la Propiedad, número 2 (in Spanish)
- BOE, Código Civil, art. 1455 (in Spanish)
- BOE, Real Decreto Legislativo 1/1993 (ITPAJD), art. 29 (in Spanish)
- BOE, Ley 5/2019 reguladora de los contratos de crédito inmobiliario, art. 14 (in Spanish)
- Banco Santander, Hipoteca para No Residentes (in Spanish)
- BOE, Ley 35/2006 del IRPF, art. 9 (in Spanish)
- BOE, Real Decreto Legislativo 5/2004 (texto refundido de la Ley del IRNR), art. 25 (in Spanish)
- Agencia Tributaria, Rendimientos de inmuebles arrendados (no residentes) (in Spanish)
- Agencia Tributaria, Modelo 211, instrucciones (in Spanish)
- Agencia Tributaria, Manual de Tributación de No Residentes (octubre 2026), Modelo y plazo de presentación (in Spanish)
- BOE, Ley 19/1991 del Impuesto sobre el Patrimonio, art. 5 (in Spanish)
- BOE, Ley 38/2022, art. 3 (in Spanish)
- BOE, Real Decreto 1155/2024, Reglamento de la Ley Orgánica 4/2000, art. 205 (in Spanish)
- BOE, Orden PJC/617/2025, tasas de extranjería, anexo (in Spanish)
- Ministerio de Asuntos Exteriores, Consulado General de España en París, NIE (in Spanish)
- Ministerio de Asuntos Exteriores, Legalización y apostilla (in Spanish)
- BOE, Instrumento de ratificación del Convenio de La Haya de 5 de octubre de 1961 (in Spanish)
- BOE, Ley 10/2010 de prevención del blanqueo de capitales, art. 34 (in Spanish)
- BOE, Real Decreto 571/2023 sobre inversiones exteriores (in Spanish)
- Ministerio de Inclusión, Seguridad Social y Migraciones, Hoja informativa 6 (in Spanish)
- BOE, Ley 31/2022 de Presupuestos Generales del Estado para 2023 (in Spanish)
- idealista, informe de precios de venta en El Puerto de Santa María (in Spanish)
- idealista, informe de precios de venta en la provincia de Cádiz (in Spanish)
Verification
Verified on . This guide is for information only: it does not replace personal tax or legal advice, and rules and prices change.
Talk to Aurovas
We assist you in Spanish, English and French. Write or call and we will tell you what you need to buy in Madrid.
AUROVAS Agencia Inmobiliaria
Av. Juan Melgarejo, 10 · 11500 El Puerto de Santa María (Cádiz, Spain)
Phone and WhatsApp: +34 654 841 986
Email: info@aurovas.com
Opening hours: Monday to Friday, 9:00–14:00 and 16:00–20:00
We assist you in Spanish, English and French.
Get directions · View on OpenStreetMap