Spain is still the number one overseas property destination for British buyers, and the Costa del Sol is where most of them look first. Since Brexit, buying property in Spain from the UK works a little differently: you buy as a non-EU citizen, the 90/180-day rule decides how long you can stay, and some taxes are higher than for EU buyers. None of this stops you from buying – you can own property in Spain exactly as before – but it pays to know the rules before you reserve. This guide walks you through everything a UK buyer needs in 2026, from the NIE number to the keys.
What you’ll find in this guide
- Can British citizens still buy property in Spain?
- How long can you stay: the 90/180 rule, EES and ETIAS
- The NIE number and how to get it from the UK
- Bank account, mortgages and moving money from the UK
- The buying process step by step
- Purchase costs and taxes
- Owning a Spanish property as a UK resident
- Golden visa and the “100% tax”: what’s true in 2026
- How Nicolas Estates helps British buyers
Can British citizens still buy property in Spain?
Yes. There are no restrictions on UK citizens buying property in Spain – you can buy an apartment, a villa or a plot in your own name, with cash or a Spanish mortgage, and sell or leave it to your family just like any other owner. What changed with Brexit is your status: you are now a non-EU (third-country) national. In practice that affects three things:
- How long you can stay in Spain without a visa (the 90/180-day rule).
- How your Spanish income is taxed – non-EU owners pay 24% non-resident income tax instead of 19%, with no deduction of expenses.
- Paperwork – documents signed in the UK (such as a power of attorney) need an apostille and an official translation.
How long can you stay: the 90/180 rule, EES and ETIAS
Owning a home in Spain does not give you the right to live there. As a British passport holder you can spend up to 90 days in any 180-day period in Spain and the rest of the Schengen area without a visa. The days are counted across all Schengen countries together, on a rolling basis.
- EES (Entry/Exit System): since October 2025 your entries and exits are recorded digitally (fingerprints and a photo) instead of with passport stamps, so overstays are detected automatically.
- ETIAS: a travel authorisation for visa-free visitors, expected to start in the last quarter of 2026. It is applied for online, costs €20 and is valid for several years – check the official EU website before you travel.
- Want to stay longer? Retirees and people with passive income usually apply for the non-lucrative visa (in 2026 roughly €2,400 a month of income or savings for the main applicant). People working remotely for non-Spanish employers or clients can apply for the digital nomad visa. Both are applied for through the Spanish consulate in the UK.
The NIE number and how to get it from the UK
The NIE (Número de Identidad de Extranjero) is your Spanish tax identification number as a foreigner. You need it to sign the purchase deed, pay taxes, open a bank account and connect utilities. It is issued once and stays with you for life. If you are buying with a partner, each co-owner needs their own NIE.
Option 1 – At a Spanish consulate in the UK
You can apply at the Spanish Consulate General in London or Edinburgh by appointment. You will need the completed EX-15 form, your passport and a copy, a document explaining why you need the NIE (for example a reservation agreement) and the fee (form 790, code 012). Allow a few weeks.
Option 2 – In person in Spain
You can apply at the National Police foreigners’ office (Policía Nacional) with the same documents. Appointments (cita previa) on the Costa del Sol can be hard to get in high season, so book early.
Option 3 – Through a lawyer with a power of attorney (most popular)
Most of our British clients never queue for an NIE. You sign a power of attorney (poder notarial) and the lawyer applies for you. It can be signed before a Spanish notary when you visit, at the Spanish consulate, or before a UK notary – in that case it needs an apostille from the FCDO Legalisation Office and a sworn translation into Spanish. The same power of attorney can cover the bank account, the purchase and the utility contracts, so you can complete the whole purchase without flying over.
Bank account, mortgages and moving money from the UK
A Spanish non-resident bank account is not compulsory, but in practice you will want one: community fees, IBI (council tax), refuse collection and utilities are paid from it by direct debit. Banks will ask for your passport, NIE, proof of address, proof of income and evidence of where your funds come from.
- Mortgages: Spanish banks lend to UK non-residents, typically up to 60–70% of the purchase price or valuation (whichever is lower), so plan for a deposit of at least 30% plus purchase costs. The bank’s own valuation matters – it can come in below the agreed price.
- Moving money: on a six-figure purchase, the GBP/EUR rate can make a difference of thousands of pounds. Many buyers use a currency specialist and a forward contract to fix the rate between signing the private contract and completion.
- Source of funds: the notary and the bank must be able to trace the money from your UK account to the seller, so keep your transfer records.
The buying process step by step
- Find the property. Browse our properties for sale on the Costa del Sol, property for sale in Marbella and new developments, and view in person or by video call.
- Reservation. You sign a reservation agreement and pay a deposit (usually a few thousand to tens of thousands of euros) so the property is taken off the market.
- Legal checks. Your independent lawyer checks the land registry extract (nota simple), licences, debts, IBI and community fees.
- Private purchase contract (contrato de arras). You normally pay 10% of the price. If you pull out you lose it; if the seller pulls out they must pay you back double.
- Completion (escritura). At the notary you pay the balance, sign the deed and receive the keys – in person or through your power of attorney.
- Registration. The deed is registered at the Land Registry, the taxes are paid and the utilities are transferred into your name.
A typical resale purchase takes 6–10 weeks from reservation to completion; with a mortgage, allow a little longer.
Purchase costs and taxes
Budget for transaction costs on top of the price. In Andalusia (including Marbella, Estepona, Mijas and Manilva) they look like this:
| Cost | Resale property | New build (from a developer) |
|---|---|---|
| Purchase tax | ITP 7% | VAT (IVA) 10% + AJD 1.2% |
| Notary and land registry | approx. 1–2% | approx. 1–2% |
| Legal fees | approx. 1% + VAT | approx. 1% + VAT |
| Total (approximate) | approx. 10% of the price | approx. 13–14% of the price |
Indicative rates for Andalusia as of October 2026. Mortgage costs (valuation, bank fees) come on top if you finance.
Owning a Spanish property as a UK resident
- Annual costs: IBI (local property tax), refuse collection (basura), community fees, insurance and utilities.
- Non-resident income tax (Modelo 210): if you don’t rent the property out, you still pay tax on an “imputed” income – 24% of 1.1% or 2% of the cadastral value per year. If you rent it out, UK residents pay 24% on the gross rental income, without deducting expenses.
- UK tax: you also declare Spanish rental income in your UK tax return. Under the UK–Spain double taxation treaty, the Spanish tax you paid is credited against your UK bill, so you aren’t taxed twice.
- Holiday lets: renting to tourists requires registering the property in the Andalusian tourism register, and some communities restrict short-term rentals in their bylaws – check before you buy. Read our article on the best areas for holiday rental yield.
- Selling later: non-residents pay 19% capital gains tax in Spain, and the buyer withholds 3% of the price as a payment on account.
- Inheritance: Andalusia has generous inheritance tax reliefs for spouses and children, and they also apply to heirs living outside the EU. Making a Spanish will makes things much easier for your family.
Golden visa and the “100% tax”: what’s true in 2026
- Golden visa: Spain’s golden visa ended on 3 April 2025. Buying a property worth €500,000 or more no longer gives you residency. Existing holders can renew under the old rules.
- The “100% tax” on non-EU buyers: the Spanish government proposed it in 2025, but it has not been approved and stalled in Congress. As of October 2026 British buyers pay exactly the same purchase taxes as Spanish buyers. We follow this closely and will update this guide if anything changes.
How Nicolas Estates helps British buyers
Buying in a foreign country and a foreign language can feel daunting. Nicolas Estates offers a complete one-stop-shop service in English. We work with one of the biggest law firms in Spain, so everything is handled in one place:
- finding the right property for your budget and lifestyle,
- your NIE and power of attorney – without travelling if you prefer,
- opening a Spanish bank account and arranging a mortgage,
- independent legal checks and secure contracts,
- completion at the notary and registration,
- utilities, tax filings and rental support after you buy.
You choose the home – we take care of the rest.
Thinking of buying on the Costa del Sol?
Talk to us – we’ll guide you through every step, from the first viewing to handing over the keys.
This article is general information and reflects the situation in October 2026. It is not legal or tax advice. Rules, fees and tax rates can change – speak to a lawyer or tax adviser before making decisions.
