More and more Polish buyers are making the dream of a home or apartment on the Costa del Sol a reality – as a second home for the sunny months, a place to retire or a rental investment. Buying property in Spain is straightforward for Polish citizens: as EU citizens you need no visa or special permits and can buy on exactly the same terms as Spaniards. You do, however, need to know a few formalities – above all the NIE number and a Spanish bank account. In this guide we explain, step by step, how to go through the whole process in Marbella without stress.
What you’ll find in this article
What the NIE number is and why you need it
The NIE (Número de Identidad de Extranjero) is the personal identification number for foreigners in Spain – effectively your Spanish tax number. You cannot buy property without it. You will need your NIE to:
- sign the purchase deed (escritura) before a Spanish notary,
- pay the purchase taxes and the annual property taxes,
- open a bank account and apply for a mortgage,
- connect electricity, water and internet and sign contracts with suppliers.
An NIE is issued once and stays with you for life. If you are buying as a couple, each spouse or partner who will be a co-owner needs their own NIE.
Important: an NIE on its own does not make you a Spanish resident. If you plan to live in Spain for more than 3 months, as an EU citizen you must also register in the Central Register of Foreigners (Certificado de Registro de Ciudadano de la Unión, commonly known as the “green card”).
3 ways to obtain your NIE
1. In Poland – at the Consular Section of the Spanish Embassy in Warsaw
A convenient option if you want your NIE before you travel to Spain. Appointments must be booked in advance by email: sc.varsovia@maec.es. Bring with you:
- the completed and signed EX-15 form (ideally filled in online and printed), stating in Spanish why you need the NIE – for example, a property purchase,
- your original passport or ID card plus a copy (both sides),
- documents showing why you need the NIE (e.g. a property reservation agreement),
- fee form 790, code 012 – the fee is 42 PLN, paid in cash at the appointment.
The NIE is usually issued within about two weeks and sent by email to the address given in the application.
2. In Spain – in person at the police
You can apply in Spain at the foreigners’ office of the National Police (Policía Nacional). You need the same documents: the EX-15 form, your passport or ID card with a copy, a document supporting the application and the 790-012 fee (a little over ten euros, paid at a Spanish bank). An appointment (cita previa) must be booked online in advance. In Marbella and on the Costa del Sol appointments can be hard to get, especially in high season, so plan ahead.
3. Through a representative – without being there yourself
The most convenient option if you don’t want to travel just for the NIE. You grant a power of attorney and a lawyer files the application in Spain on your behalf. The notarial power of attorney (poder notarial) can be signed:
- before a Spanish notary while you are in Spain,
- at a Spanish consular office in Poland,
- before a Polish notary – in which case the document needs an apostille and a sworn translation into Spanish.
The same power of attorney can also cover opening a bank account, signing the purchase deed and connecting utilities – so the entire purchase can be completed remotely.
How to open a bank account in Spain
A Spanish bank account is not formally required, but in practice it is very useful. Community fees, property tax (IBI), utility bills and refuse collection are paid from it – most conveniently by direct debit. The notary also needs to document where the purchase funds come from.
As someone who doesn’t live in Spain, you will open a non-resident account. Banks usually ask for:
- your passport or ID card,
- your NIE number,
- a non-resident certificate (certificado de no residente) – the bank often helps you obtain it,
- proof of address and documents showing your source of income and the origin of the funds (anti-money-laundering rules).
When transferring money from Poland, keep an eye on the PLN/EUR exchange rate – on a property purchase even a small difference in the rate can mean thousands. If you plan to take a mortgage with a Spanish bank, non-residents can usually expect financing of up to around 60–70% of the property value.
Buying property in Spain step by step
- Choosing the property. You browse listings and view them in person or by video tour. See our properties for sale, properties in Marbella and new developments.
- Reservation. You sign a reservation agreement and pay a deposit (usually a few thousand to a few tens of thousands of euros), and the property is taken off the market.
- Legal checks (due diligence). Your lawyer checks the land registry (nota simple) for ownership, mortgages and debts, confirms the property has the required licences and that IBI and community fees are paid up.
- Private purchase contract (contrato de arras). You normally pay 10% of the price. If the buyer pulls out, the deposit is lost; if the seller pulls out, they must pay back double.
- Purchase deed (escritura). At the notary you pay the balance, sign the deed and receive the keys.
- Registration and formalities. The deed is entered in the Land Registry (Registro de la Propiedad), taxes are paid and utilities are transferred to the new owner.
Purchase costs and taxes
On top of the property price you need to budget for transaction costs. In Andalusia (including Marbella) 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. Exact costs depend on the price, the type of property and financing.
After the purchase: running costs, taxes and rentals
- IBI – the annual property tax paid to the town hall.
- Refuse collection (basura) and community fees (comunidad) – for the upkeep of shared areas, pools and gardens.
- Non-resident income tax – filed on form Modelo 210. If you don’t rent the property out, you pay tax on an imputed income calculated from the cadastral value. If you do rent it out, you pay tax on the rental income – 19% for EU residents, with expenses deductible.
- Holiday rentals require registering the property in the Andalusian register of tourist homes and complying with town hall and community rules – worth checking before you buy.
Poland and Spain have a double taxation treaty. Rental income must still be declared in Poland as well, so it is worth consulting a tax adviser in both countries.
Nicolas Estates – everything in one place
We know that paperwork in a foreign country and a foreign language can feel overwhelming. That’s why Nicolas Estates offers a complete one-stop-shop service. We work with one of the biggest law firms in Spain, so you can take care of everything in one place:
- finding a property that matches your needs and budget,
- obtaining your NIE – remotely too, through a representative,
- help opening a bank account and arranging a mortgage,
- full legal checks on the property and secure contracts,
- handling the notary and registration,
- connecting utilities, tax filings and rental support.
You choose your dream home by the sea – we take care of the rest.
This guide is also available in Polish: Zakup nieruchomości w Hiszpanii – przewodnik dla Polaków.
Planning to buy property in Marbella?
Get in touch – we’ll guide you through the whole process, from the first viewing to handing over the keys.
This article is for general information and reflects the situation as of October 2026. It is not legal or tax advice. Procedures, fees and tax rates can change – consult a lawyer or tax adviser before making decisions.
