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If you are planning to buy property in Marbella, the process is well established and fully open to international buyers, whether you live in the United Kingdom, elsewhere in Europe or further afield. What separates a smooth purchase from a stressful one is preparation: understanding the paperwork, the taxes and the checks that must be completed before you sign anything.
This guide takes you through each stage in order, from obtaining your NIE and opening a Spanish bank account to due diligence, the signing before a notary and registration at the Land Registry. It also sets out the purchase taxes that apply in Andalusia and the annual obligations you take on as an owner, particularly if you will not be tax resident in Spain.
Buying property in Spain follows the same legal framework across the country, but several taxes are set at regional level. The figures below therefore refer specifically to Andalusia, the region in which Marbella sits.
Step one: define your brief and your area
Marbella is not one market but several. The Golden Mile, running between the town and Puerto Banús, offers villas and apartments close to the beach and within easy reach of restaurants, shops and the marina. Sierra Blanca, on the hillside above, is valued for its privacy and its views. Nueva Andalucía, known as the Golf Valley, appeals to buyers who want space and fairways on the doorstep, while Marbella East, including Elviria, Los Monteros and Cabopino, offers a quieter coastal rhythm beside the Artola dunes. Further west, San Pedro Alcántara, Benahavís and Estepona each have a character of their own.
Before you book viewings, settle the essentials: villa or apartment, new build or resale, main residence or second home, and whether rental income matters to you. You can begin by exploring our luxury homes for sale in Marbella and on the Costa del Sol, or browse the full selection of luxury real estate for sale.
Step two: obtain your NIE and a Spanish bank account
Every foreign buyer needs an NIE (Número de Identidad de Extranjero), the identification number used for all property and tax transactions in Spain. You will need it to sign at the notary, to pay the purchase taxes and to connect utilities. It can be requested in Spain or through a Spanish consulate, and many buyers ask their lawyer to handle the application under a power of attorney.
You will also need a Spanish bank account. It is used to pay the purchase taxes and, once you own the home, for direct debits such as the IBI, community fees and utilities. Opening an account early avoids last-minute delays, as banks carry out their own identity and source-of-funds checks.
Step three: appoint an independent lawyer
A Spanish notary confirms the identity of the parties and the legality of the deed, but the notary does not act for the buyer. For that reason, most international buyers appoint an independent lawyer, ideally bilingual and experienced in residential transactions on the Costa del Sol. Your lawyer carries out the due diligence, reviews the contracts, coordinates payments and, if you prefer not to travel, can sign on your behalf under a power of attorney.
Step four: due diligence before you commit
Thorough checks are the most important protection you have. For a luxury villa, where extensions and later additions are common, they deserve particular attention. Your lawyer should review:
- The nota simple, the Land Registry extract that confirms ownership and shows any mortgages, charges or encumbrances.
- The cadastral records, to verify that the description and boundaries of the property match the registry and the reality on the ground.
- The first-occupation licence (licencia de primera ocupación), which confirms that the home is habitable and was built in line with its licence.
- The legality of any extensions, pools, basements or annexes added after the original build.
- Any outstanding community debts, confirmed with a certificate from the community of owners.
- The most recent IBI receipts, to confirm that the annual municipal property tax is up to date.
- The urban planning status of the plot and its surroundings.
With a new build, the focus shifts towards the developer: building licences, guarantees for any stage payments and the exact specification you are contracting for. Our article on buying a new-build property in Marbella covers these points in more detail.
Step five: reservation and private contract
Once terms are agreed, the property is usually taken off the market with a reservation agreement and a deposit. A private purchase contract then follows, setting out the price, the payment schedule, the completion date and the conditions of the sale, including what happens if either party withdraws. Deposit amounts and penalty clauses are negotiated case by case, so ask your lawyer to explain them clearly before you sign.
Step six: completion at the notary and registration
Completion takes place before a Spanish notary, who reads the public deed (escritura) and witnesses its signature. The balance is paid, the keys are handed over and ownership passes to you. Your lawyer then arranges payment of the relevant taxes and submits the deed to the Land Registry. Registration is what protects your title against third parties, so it should never be treated as a formality.
For a concise overview of each stage, see our page on the process of purchasing real estate in Marbella.
Purchase taxes in Andalusia
Resale homes
Resale homes pay ITP, the property transfer tax, at a general rate of 7% of the purchase price in Andalusia. Reduced rates exist for certain main residences, subject to conditions, but most international buyers of a second home should budget for the general rate.
New builds
When you buy a new home directly from a developer, you pay 10% VAT (IVA) on the price, plus AJD, the stamp duty, at 1.2%.
Buying from a non-resident seller
If the seller is not tax resident in Spain, the buyer must withhold 3% of the price and pay it to the tax authority on form 211. This is a withholding on account of the seller's tax rather than an extra cost for you, but it must be handled correctly at completion. Your lawyer will manage it.
Owning property as a non-resident
Owners who are not tax resident in Spain pay non-resident income tax (IRNR) on their Spanish property. If the home is for your own use or stands empty, the tax authority imputes an annual income of 1.1% or 2% of the cadastral value, depending on whether that value has been revised, and the tax is filed on form 210. The general IRNR rate is 19% for residents of the EU and EEA and 24% for other non-residents. If you let the property, the rental income is taxed too.
Every owner also pays the IBI, the annual municipal property tax. When you eventually sell, the plusvalía municipal, a municipal tax on the increase in the value of the land, will be due.
On wealth, Andalusia applies a 100% rebate on Wealth Tax. However, the state's Temporary Solidarity Tax on Large Fortunes, created by Law 38/2022 and since extended, can affect very large net worths. Every situation is different, so take individual tax advice before you buy. Our guide to taxation and advantages for international buyers in Marbella goes into more depth.
Residency: what changed in 2025
Spain's investor residence visa, widely known as the golden visa, was abolished by Organic Law 1/2025, with effect from 3 April 2025. Buying property in Spain therefore no longer opens a route to residency on its own. Other routes remain, including the non-lucrative residence visa, the international telework visa for remote workers and routes for entrepreneurs. Each has its own requirements, and a specialist immigration lawyer is the right person to advise you.
Frequently asked questions
Can foreigners buy property in Marbella?
Yes. Foreign nationals can buy residential property in Marbella. You will need an NIE, a Spanish bank account and, in practice, an independent lawyer to protect your interests.
What taxes do you pay when buying property in Spain?
In Andalusia, resale homes pay ITP at a general rate of 7%. New builds pay 10% VAT plus 1.2% AJD. Notary, registry and legal fees are additional.
Do I need to be in Spain to complete the purchase?
Not necessarily. Many buyers grant a power of attorney to their lawyer, who can then apply for the NIE and sign at the notary on their behalf.
Does buying a property in Marbella give me residency?
No. The golden visa was abolished with effect from 3 April 2025. Other residence routes exist, so seek advice from an immigration lawyer.
What do non-residents pay each year?
Non-resident income tax (IRNR) on imputed or rental income, filed on form 210, together with the annual IBI.
Buy with BARNES Marbella
Whether you are looking for a villa on the Golden Mile, a penthouse with views of the Mediterranean or a family home in the Golf Valley, our team offers discreet, personal guidance from the first shortlist to the signing at the notary. We work alongside your lawyer and tax adviser throughout.
Contact BARNES Marbella to arrange a confidential conversation about your search. If you already own a property on the Costa del Sol and are considering a move, you can also request a confidential valuation from our team.