Buying Property in Marbella: Legal Guide for Foreign Buyers

Buying property in Marbella is a well-established process for international buyers, but the Spanish legal system may work differently from the one you know at home. When should you appoint a lawyer? What does legal due diligence involve? How should you own the property? What taxes should you expect?

In this video podcast, Mariano Beristain, Managing Partner of DM Properties | Knight Frank, speaks with Miguel Manzanares, lawyer and founder of Manzanares Lawyers, about the legal and tax considerations international buyers should be aware of when purchasing property in Marbella.

Miguel founded his Marbella law firm in 1995 and has specialised in property and tax law throughout his career.

What should you consider before buying property in Marbella?

One of the first decisions is not which property to buy, but how you are going to own it.

Depending on their circumstances, international buyers may consider purchasing in their own name, through an existing company or, in some cases, through a company established in Spain.

There is no single structure that suits every buyer.

The right approach depends on your personal and financial circumstances, where your funds are held, how you intend to use the property and your longer-term plans.

As Miguel explains, the ownership structure can have tax implications when you buy, while you own the property, if you rent or sell it, and eventually when the property passes to your family.

This is why he recommends taking legal and tax advice before making an offer rather than once the transaction is already under way.

For a broader explanation of the purchase process, from making an offer through to completion, see our [Buyers’ Guide to Buying Property in Marbella].

When should you appoint a lawyer?

Ideally, before making an offer.

International buyers sometimes start the legal process only after finding a property. Miguel recommends having a lawyer in place earlier.

This gives your lawyer time to understand your circumstances, advise on the ownership structure and explain the Spanish purchase process before you make a financial commitment.

It also means your lawyer is available to review a reservation agreement and advise on any conditions that need to be negotiated with the seller.

For buyers unfamiliar with Spain, starting early can also help with practical matters such as obtaining an NIE and preparing the documentation that will be needed during the transaction.

Do you need a lawyer to buy property in Spain?

There is no general legal requirement to appoint your own lawyer when buying a property in Spain. However, independent legal representation is strongly advisable, particularly for an international buyer unfamiliar with the Spanish system.

One area that can cause confusion is the role of the Spanish notary.

Buyers from some countries may assume that the notary will investigate the property and protect their interests throughout the transaction.

That is not the notary's role in Spain.

What does a Spanish notary do?

The notary is an independent public official before whom the parties formalise the transaction and sign the public title deed.

The notary does not act as the buyer's personal legal adviser.

Your own lawyer represents your interests.

As Miguel explains, your lawyer's work will normally include reviewing the reservation agreement, carrying out legal searches and due diligence, reviewing and negotiating the private purchase contract and guiding the transaction through to completion.

Understanding this distinction is particularly important for overseas buyers who may expect the notary to carry out every legal and planning check on their behalf.

What does property due diligence involve in Marbella?

For Miguel, due diligence is one of the most important parts of the purchase process.

It goes well beyond confirming that the seller owns the property.

The exact checks will depend on the home, its age, its location and any alterations that have been made, but there are several areas that a buyer's lawyer will usually investigate.

Land Registry checks

One of the starting points is the Nota Simple from the Spanish Land Registry.

This provides information including:

• the registered owner;
• the registered description of the property;
• mortgages;
• charges;
• liens; and
• other registered encumbrances.

Your lawyer can then establish whether anything needs to be clarified, cancelled or resolved before completion.

Planning and Town Hall checks

The Land Registry does not provide the complete legal and planning history of a property.

Further checks may therefore be required with the relevant Town Hall.

These can include reviewing building licences and occupation documentation and establishing whether later alterations or extensions comply with the applicable planning rules.

This can be particularly relevant when buying an older villa or a property that has been extended or substantially refurbished.

As Miguel points out, these are not investigations that the notary carries out for the buyer.

The community of owners

If you are buying an apartment or a villa within a community of owners, your lawyer should also review the position of the community.

It is not simply a matter of confirming that the seller is up to date with community fees.

Miguel recommends reviewing the community rules and recent meeting minutes to understand any decisions, planned works or restrictions that may affect you once you become an owner.

One important example is short-term rentals.

If you intend to rent the property, it is important to establish before buying whether community rules or other regulations restrict this type of use.

Utilities and other practical checks

Not every important aspect of due diligence is legal in nature.

Miguel also highlights practical matters such as water, electricity and internet supplies.

For larger villas, or properties where substantial refurbishment is planned, it can be worth confirming whether the existing electricity supply is sufficient for the intended use and whether additional capacity is available.

These details can be easy to overlook during a property search but more difficult to resolve once the purchase has been completed.

What taxes do you pay when buying property in Marbella?

The taxes payable depend largely on whether you are buying a resale or new-build property.

For the purchase of a resale property in Andalucía, the general rate of Transfer Tax, or Impuesto sobre Transmisiones Patrimoniales (ITP), is currently 7%.

Other transaction costs can include legal fees, notary fees and Land Registry charges.

In the conversation, Miguel notes that buyers often use around 10% above the purchase price as a broad working allowance when initially budgeting for a resale purchase, although the actual amount will depend on the transaction.

New-build properties are taxed differently, so buyers should obtain a calculation based on the particular property they are considering rather than applying one percentage to every purchase.

Our Buyers’ Guide provides a more detailed breakdown of the costs associated with both resale and new-build purchases.

Do non-resident buyers pay more tax when purchasing?

The tax due on the purchase itself does not increase simply because the buyer is foreign or non-resident.

However, your tax residence, nationality and ownership structure can affect other tax obligations while you own the property.

This is another reason why Miguel recommends analysing the buyer's individual circumstances before deciding how the property should be acquired.

What taxes apply once you own the property?

International buyers should also understand that there are ongoing tax obligations after completion.

For a non-resident owner who keeps a Spanish property for personal use rather than renting it, one relevant tax is Spanish non-resident income tax on imputed property income.

The calculation is based on the property's cadastral value rather than its market value.

If the property is rented, the treatment is different because the owner is receiving actual rental income.

The calculation and tax rate will depend on the owner's circumstances, so individual tax advice is important.

Other ongoing costs can include local property tax, or IBI, rubbish collection charges and community fees where applicable.

Our Buyers’ Guide covers annual property costs and taxes in greater detail.

What should international buyers know about inheritance?

Inheritance is another matter worth considering when deciding how to own a property in Spain.

Foreign owners may need to consider both the succession rules applicable to their personal circumstances and Spanish inheritance tax.

Andalucía currently offers significant inheritance tax relief for certain close family members, but the treatment will depend on the relationship between the parties and the circumstances of the estate.

For this reason, inheritance planning is best considered when the ownership structure is being discussed rather than much later.

Does buying property in Marbella give you Spanish residency?

No.

Buying property in Spain no longer provides access to the former investor residency scheme commonly known as the Golden Visa. The provisions relating to investor visas and residence permits ceased to apply to new applicants from 3 April 2025.

Property ownership and the right to reside in Spain should therefore be treated separately.

Depending on their individual circumstances, non-EU nationals may have other residency routes available, while EU citizens follow a different registration process.

Anyone planning to make Marbella their main home or spend extended periods of the year in Spain should seek immigration advice based on their nationality and circumstances.

Do you need an NIE to buy property in Marbella?

Foreign buyers will need an NIE, or Número de Identidad de Extranjero, as part of a Spanish property transaction.

Miguel recommends dealing with practical matters such as the NIE early rather than waiting until a property has been selected and the transaction is progressing.

Your lawyer can advise on the process and the documentation required.

What documents should you prepare before buying?

This is one of the points Miguel stresses most strongly.

A buyer will be asked for documents by several of the professionals involved in the transaction, which can include the estate agency, lawyer, bank and notary.

Preparing them early can make the process considerably smoother.

The exact documents will depend on the buyer, their circumstances and how the purchase is being funded, but international purchasers should expect to provide information that establishes their identity, financial position and the source of the funds being used.

These checks form part of Spain's anti-money laundering requirements.

For more information, read Buying Property in Marbella: Anti-Money Laundering Checks Buyers Should Know, where Miguel explains the documentation buyers may be asked to provide and why these checks take place.

Should you buy a property in Marbella through a company?

This is a question many international purchasers ask, but there is no universal answer.

Buying through a company should not automatically be assumed to be more efficient than purchasing personally.

The right structure will depend on the buyer's financial circumstances, where the funds are held, how the property will be used and the relevant tax implications.

Miguel gives the example of a buyer whose purchase funds are held within a company. Extracting those funds to make a personal purchase may itself have tax consequences.

The wider financial position therefore needs to be considered before deciding how the property should be owned.

Marbella's international buyers have changed

Miguel has advised property buyers in Marbella since the mid-1990s and has seen the market change substantially.

In earlier years, British purchasers played a particularly prominent role on the Costa del Sol. The international buyer base is now far more diverse, with people from across Europe and further afield choosing Marbella for a second home or as somewhere to live for much of the year.

How people use their homes has changed too.

Remote working has made it possible for more professionals to spend longer periods in Marbella, while international schools and year-round services make the area a practical base for families.

For many buyers, Marbella is no longer simply somewhere to spend a few weeks on holiday.

That change makes early legal and tax advice even more relevant, as buyers may need to consider not only the transaction itself but also where they will live, work and hold their assets.

Three things to do before buying property in Marbella

At the end of the conversation, Miguel's advice to international buyers comes back to three key points.

1. Prepare

Have your personal and financial documentation ready before committing to a purchase.

Do not wait until a reservation or private purchase contract is ready to begin gathering the information that will be required.

2. Analyse

Take advice on the most appropriate way to acquire and own the property based on your personal legal and tax circumstances.

What appears to be the simplest ownership structure is not necessarily the right one.

3. Have your lawyer in place

Appoint your lawyer early, before signing documents or making contractual commitments.

This means you already have independent advice available if terms need to be reviewed, negotiated or amended.

Good preparation makes buying in Marbella easier

Buying property in Marbella as an international buyer is a familiar and well-established process.

The important point is not to assume that the Spanish system works in exactly the same way as it does in your home country.

Independent legal advice, thorough property due diligence and early tax planning can help you understand what you are buying and identify potential problems before you become contractually committed.

At DM Properties | Knight Frank, we have been helping international clients buy property in Marbella since 1989. We work alongside our clients' independent legal and tax advisers throughout the process, from the initial property search through to completion.

You can find a step-by-step overview of the purchase process, costs and ongoing obligations in our Buyers’ Guide to Buying Property in Marbella.

Frequently asked questions about buying property in Marbella

Can foreigners buy property in Marbella?

Yes. Foreign nationals can buy property in Marbella and elsewhere in Spain. You do not need to be a Spanish resident to purchase a property.

Do I need a lawyer to buy property in Spain?

A lawyer is not generally a legal requirement for the purchase itself, but independent legal representation is strongly advisable, particularly for an international buyer unfamiliar with the Spanish system.

What tax do you pay when buying a resale property in Marbella?

The general Transfer Tax, or ITP, applicable to the purchase of a resale property in Andalucía is currently 7%. Other transaction costs should also be taken into account.

Do I need an NIE to buy property in Marbella?

Yes. A foreign buyer will need an NIE for a Spanish property transaction. It is worth arranging this early in the purchase process.

What does a lawyer check before I buy?

The checks will depend on the property but can include ownership and registered charges, planning and licence documentation, the community of owners and contracts relating to the purchase.

Does buying property in Marbella give me Spanish residency?

No. Buying a property does not in itself give you Spanish residency. The former investor residency provisions, including those relating to property investment, ceased to apply to new applicants from 3 April 2025.

About Miguel Manzanares

Miguel Manzanares is a lawyer and founder of Manzanares Lawyers, a Marbella-based law firm he established in 1995. His practice specialises in property and tax law and has extensive experience advising international clients buying and owning property in Spain.

Watch the full conversation with Mariano Beristain in the video above.

This article is intended as general information and does not constitute legal, tax or immigration advice. Regulations and individual circumstances can change. Buyers should seek advice from an appropriately qualified professional before proceeding with a property transaction.

Last reviewed: August 2026

Pia Arrieta, 25 Aug 2026 - News