Last updated: October 2026
Dutch buyers were the largest group of non-resident property buyers in Spain in 2025, ahead of Germans and Britons, and Belgians were not far behind. The Costa del Sol is one of their main targets. The process is open to EU citizens on equal terms with Spaniards, but the costs, the annual taxes and the paperwork back home in the Netherlands or Belgium catch many buyers off guard. This guide sets out what you will actually pay and do when buying in Marbella, Estepona or Mijas in 2026.
Can Dutch and Belgian citizens buy property in Spain freely?
Yes. As EU citizens you can buy any residential property in Spain without permits, residency or minimum investment. Two recent headlines do not affect you:
- The Golden Visa was abolished on 3 April 2025. It only ever mattered to non-EU buyers.
- The proposed 100% tax on non-EU buyers announced in January 2025 had stalled in Congress as of 2026. It was never aimed at EU citizens either.
For the general rules that apply to all foreign buyers, see our guide Can a foreigner buy property in Spain?
Purchase costs in Andalucía: what to budget on top of the price
Plan for roughly 9–10% on a resale property and 12–13% on a new build in Andalucía.
| Cost | Resale | New build (from developer) |
|---|---|---|
| Transfer tax (ITP) | 7% flat rate | n/a |
| VAT (IVA) | n/a | 10% |
| Stamp duty (AJD) | n/a | 1.2% |
| Notary | Typically €600–1,200 | |
| Land Registry | Approx. 0.1–0.25% of price | |
| Lawyer | Commonly ~1% + 21% IVA, or a fixed fee | |
| Mortgage costs (if any) | Valuation, bank fees, possibly broker | |
Important: the 7% ITP is charged on the higher of the deed price and the Catastro’s official reference value (valor de referencia). If you negotiate a price below that value, you still pay tax on the reference value.
The buying process step by step
- NIE number. Your foreign identification number is required for the deeds, the tax payments and the utilities. Your lawyer can apply for it with a power of attorney if you are not in Spain.
- Spanish bank account. Not legally required, but in practice you need one to pay the purchase and to direct-debit IBI, community fees and utilities.
- Reservation. A small deposit, typically €6,000–€20,000 depending on the price, takes the property off the market while your lawyer runs the checks.
- Due diligence. Land Registry extract (nota simple), debts and charges, Catastro match, licence of occupation, community debts, and whether any extensions are legal. On the Costa del Sol the last point matters: unregistered terraces, pool houses and enclosed porches are common.
- Private contract (contrato de arras). Usually a 10% deposit with completion in 30–60 days. Under arras penitenciales, the buyer who walks away loses the deposit and the seller who walks away repays double.
- Completion at the notary. Balance paid, deeds (escritura) signed, keys handed over. The notary submits the deed to the Land Registry and your lawyer pays the taxes.
Financing: Spanish mortgages for non-residents
Spanish banks typically lend 60–70% of the value to non-residents. That means bringing 30–40% equity plus the 10–13% purchase costs. Terms of 20–30 years are standard, with fixed, variable (Euribor plus a margin) or mixed rates. Many Dutch and Belgian buyers instead release equity on their home property, which is often cheaper. Compare both before you sign the arras contract. Our mortgage guide for the Costa del Sol covers this in detail.
Annual costs of owning property in Spain as a non-resident
- IBI (municipal property tax): a percentage of the cadastral value, set by each town hall. In Andalucía rates range from about 0.4% to 1.1%.
- Basura (waste collection): a fixed annual fee per property, from under €100 to a few hundred euros depending on location and type.
- Community fees: vary hugely by development. Ask for the last two years of community minutes and accounts before you buy.
- Non-resident income tax (IRNR) when the property is not rented: Spain taxes an imputed income of 1.1% of the cadastral value (2% if the value has not been revised since 2012). EU residents pay 19% on that figure via Modelo 210, filed between 1 April and 31 December of the following year.
- Rental income: EU residents pay 19% on net rental income, after deducting proportional costs such as IBI, community fees, utilities, insurance, mortgage interest and depreciation. From 2026 income onwards, rental income is filed annually (April of the following year) rather than quarterly.
- Wealth tax: Andalucía applies a 100% relief, and non-residents can use the Andalusian rules. However, the national Solidarity Tax on Large Fortunes still applies to net Spanish assets above €3 million. Non-residents with Spanish assets above certain thresholds may also need to file a wealth tax return even if nothing is payable.
Tax back home: the Netherlands
Your Spanish property sits in Box 3 of your Dutch income tax return. For 2026 the Box 3 rate is 36%, the tax-free allowance is €59,357 per person, and “other assets”, including real estate, are taxed on a deemed return of 6%. You can show a lower actual return through the counter-evidence scheme (tegenbewijsregeling).
Under the Netherlands–Spain tax treaty, Spain has the right to tax the property, so the Netherlands grants relief for double taxation (vermindering ter voorkoming van dubbele belasting). Following the Hoge Raad rulings of June 2024, that relief should be a full exemption, but in practice the calculation can still leave some double taxation. The Box 3 regime is also moving towards taxing actual returns in the coming years. Get a Dutch tax adviser to model your situation before you buy, especially if you are financing with a Dutch mortgage.
Tax back home: Belgium
Since income year 2021, foreign property is taxed in Belgium on the same basis as Belgian property: a cadastral income (KI / revenu cadastral) calculated by the FOD Financiën. New owners must declare the property via MyMinFin within four months of purchase. Late declaration can be fined.
Under the Belgium–Spain treaty the income is exempt in Belgium but taken into account to set the rate on your other income (exemption with progression). If you let the property professionally or to a company, actual rent is taxed instead. You must also report a Spanish bank account in your tax return and once to the National Bank’s Central Contact Point. As with the Netherlands, have your Belgian adviser and your Spanish lawyer coordinate.
Selling later: what non-residents should know
- The buyer withholds 3% of the price and pays it to the Spanish tax office on your behalf (Modelo 211).
- You declare the gain within four months on Modelo 210. EU residents pay 19% capital gains tax, and documented renovation costs and purchase costs reduce the gain. The 3% retention is offset and any excess refunded.
- The municipal plusvalía tax on the increase in land value is payable by the seller. You can choose the cheaper of the objective and actual-gain methods, and nothing is due if there was no gain.
Keep every invoice for works carried out on the property. It is the single easiest way to reduce your tax when you sell. If you are considering a renovation through Niche Building Group, we provide fully invoiced works for this reason.
Where Dutch and Belgian buyers are looking
Most of our Dutch and Belgian clients focus on three profiles: a holiday home with rental income, a long-term rental investment, or a buy-renovate-resell project. Each points to different areas. Compare them in the best areas to invest in Marbella, our New Golden Mile guide and best places to buy in Spain.
Frequently asked questions
How much are total buying costs in Marbella?
About 9–10% of the price for a resale property and 12–13% for a new build, including taxes, notary, registry and legal fees.
Do I need to be resident in Spain to buy?
No. You need an NIE number, and in practice a Spanish bank account. Residency is not required.
Do I pay tax in Spain if I don’t rent the property out?
Yes. Non-residents pay 19% (EU residents) on an imputed income of 1.1–2% of the cadastral value, plus IBI to the town hall.
Is my Spanish property taxed in the Netherlands or Belgium too?
It must be declared in both countries. The tax treaties give relief for double taxation, but the mechanics differ between Box 3 in the Netherlands and the cadastral-income system in Belgium. Take advice in both countries.
Talk to Niche Estates
Dutch and Belgian investors are at the core of our client base, and we coordinate with independent lawyers and tax advisers in Spain, the Netherlands and Belgium. Tell us your budget and goal, and we will show you what it buys on the Costa del Sol, including the full cost picture. Contact our team.
This article is general information, not legal or tax advice. Tax rules change; always confirm your position with a qualified adviser before buying.
