Before signing anything
Nota simple from the Land Registry. It says who the real owner is, what surface area is registered and whether there are mortgages, seizures, easements or resolutory conditions. It is requested before the deposit contract, not after.
Certificate of debt from the owners' association. Association debts for the current year and earlier ones within the legal limits follow the property, not the seller.
Up-to-date IBI receipt and cadastral check: surface area, cadastral reference and match with what is registered.
Energy performance certificate and, depending on the case, certificate of habitability or first occupation licence.
When one of these pieces fails, it does not mean the deal collapses: it means the price or the calendar has to be adjusted. The serious thing is finding out at the notary's office.
The taxes, depending on who sells
Resale home: it is taxed by transfer tax (ITP), which is regional. In the Valencian Community it is managed by the Valencian Tax Agency, there are reduced rates for certain cases, such as young buyers or large families, and the filing period runs from the deed.
New home from the developer: it is taxed by VAT plus stamp duty (AJD). They are two separate taxes and both are settled.
On the seller's side: the council's municipal plusvalía, with the two calculation methods left after the reform, and the capital gain in income tax. If the seller is non-resident, the buyer is obliged to withhold part of the price and pay it to the Tax Agency: it is the buyer's obligation, and it is often forgotten.
Non-resident buyers
A non-resident can buy in Spain with no requirement other than tax identification, and that means a NIE. Without a NIE there is no deed and no tax settlement possible, so it is the first step and not the last.
If you cannot travel to sign, the solution is a power of attorney granted at the Spanish consulate or before a local notary with apostille and sworn translation. We prepare the draft with the exact powers so the Spanish notary and the registry accept it first time.
After the purchase there remain recurring tax obligations for the non-resident owner, which are worth knowing before signing and not in the first letter from the Tax Agency.
After the notary
- Settling the taxes on time. It comes first and it has a deadline.
- Registration in the Land Registry, which is what makes your ownership enforceable against third parties.
- Change of IBI holder and cadastral update.
- Utilities: electricity, water and gas in your name, with closing readings so you do not inherit someone else's consumption.
- Owners' association: notice to the administrator and direct debit of the fees.
- If you are going to live there, padrón registration at the new address.
That list is exactly what we manage when we handle the whole purchase, and it is where the invisible work nobody remembers until it is missing is concentrated.
Shall we handle it for you?
Registered gestora administrativa, ICGA Valencia. Fixed quote before we start and a free first consultation.
Frequently asked questions
Which tax do I pay when buying?
Resale: transfer tax, which is regional, with reduced rates in certain cases. New build from the developer: VAT plus stamp duty.
Do I need a NIE to buy a home?
Yes. Without Spanish tax identification the deed cannot be signed nor the taxes settled. It is the first procedure, before the deposit contract.
Can I buy without coming to Spain?
Yes, with a power of attorney granted at the Spanish consulate or before a local notary with apostille and sworn translation. We prepare the wording so it is valid here.
Who pays the municipal plusvalía?
In a sale, the seller. If the seller is non-resident, the buyer is secondarily liable, so it is worth checking that it has been settled.
I am buying from a non-resident seller, do I have to withhold?
Yes. The buyer must withhold part of the price and pay it to the Tax Agency. It is the buyer's obligation and failing to comply has direct consequences.
Legal basis
- Royal Legislative Decree 1/1993, consolidated Transfer Tax and Stamp Duty Act
- Law 37/1992 on Value Added Tax (consolidated text)
- Royal Legislative Decree 2/2004, consolidated Local Finances Act
- Royal Decree-law 26/2021 adapting the municipal capital gains tax to constitutional case law
- Constitutional Court judgment 182/2021 on the municipal capital gains calculation method
- Law 39/2015 on Common Administrative Procedure, art. 14 on electronic dealings with the administration
Official sources
- Valencian Tax Agency in the electronic office
- General Council of Notaries
- Tax Agency: electronic office
- General Access Point of the Administration
Written by Irina Klein. Reviewed by Elena Alonso Volostnova, registered gestora administrativa (ICGA Valencia). Updated on 5 October 2026. This page is general information and does not replace personalised advice on your case.