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Raymundo Larraín Nesbitt, July, 20. 2026

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Buying in Spain: essential things to know from a property lawyer

Raymundo Larraín Nesbitt, July, 1. 2026

Marbella-based Larraín Nesbitt Abogados (LNA) has over 23 years of experience at your service. We offer a wide range of 60 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record of successfully assisting expats all over Spain.

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of July 2026

Introduction

Buying in Spain can feel deceptively straightforward. You find a place you love, agree on a price, sign a few documents at the notary and pick up the keys. In reality, the legal side of buying property in Spain hides a fair few traps that don’t always get mentioned in estate agents’ brochures.

A good lawyer will flag the awkward bits early on, the grey areas that could cost you money or sleepless nights later. That includes everything from tax risks and under-declared prices to surveys, timelines and local capital gains tax. The details matter in Spain, and small oversights can have long-term consequences.

Under-declared value

This is much less common these days thanks to Anti-Money Laundering Regulations, both EU and Spanish, and a clampdown by the tax authorities. Nevertheless, you may come across the practice of under-declaring the price in the legal documents to avoid tax, and the accompanying concept of ‘B money’ or negro.

This process involves understating the value of a property so that the official sales price on the deeds is shown as between 5% and 20% (even up to 50% in the old days) less than the actual purchase price. The buyer is expected to deliver the balance in cash ‘under the table’. The benefits, on paper, are that the buyer pays less transfer tax and the seller pays less capital gains tax.

Resist all pressure to take part in this kind of fraud. Although it was once commonplace in Spanish property sales, it is illegal. If uncovered after the sale, you will be fined heavily.

Also bear in mind that any under-valuation of your property will make you potentially liable for more capital gains tax when you come to sell it, as your ‘profit’ will appear to be higher than it really was.

Surveys and valuations

In Spain, there is no requirement to have any kind of building survey carried out when a property is bought or sold, although if you’re getting a mortgage, the lender will probably insist on a valuation survey.

But it makes sense to get a survey done for your own peace of mind. When researching who you need when buying property, make sure the surveyor is independent. The last person you want is someone with a social or business connection to the seller, the seller’s lawyer or the estate agent.

It takes time for the surveyor to visit the property and prepare the report, so always commission the survey as early as possible. Some surveyors will give you a verbal report immediately after the inspection so that you can proceed (or not), but always insist on a follow-up written report as well.

The three types of property surveys

Building Condition Report

This general health check comes with detailed advice on any work that needs doing before you buy it. Or you could negotiate a price reduction and do the work yourself.

The surveyor takes measurements and compares them carefully with the Title and Tax descriptions, as discrepancies can indicate that work and building have been done without permission. Buy such a property, and you become liable for the fines. You could even be forced to demolish it.

The surveyor will check that the property doesn’t infringe the coastal law (ley de Costas), verify the Energy, Technical Inspection and Structural Insurance certificates and provide advice on utility bills.

Structural Report

This is only required after the Building Survey has identified a serious structural problem and is normally carried out by a structural engineer.

‘Snagging’ Report

This is for new properties. As well as checking the services etc, the surveyor will examine the property and list even the smallest scrape or blemish the developer needs to fix.

This list should be in both English and Spanish, as often the tradespeople who carry out the work will ignore anything they don’t understand. When the developer informs you, in writing, that the works have been completed, you or your surveyor can revisit to verify that everything has been done.

How much is a surveyor?

The cost, like many hidden expenses when buying property, will depend on the amount of time involved, and in this case, the surveyor. A survey for a large, older property in a rural location will cost much more than one for a new apartment, which is just around the corner from the surveyor’s office.

You can make savings by asking for a reduced report listing only the defects found, their cause and how they can be fixed.

Valuations

Surveys do not generally include a valuation of the property. If you want to reassure yourself that the price you’re paying is a fair one, you’ll need to commission a valuation survey. Save a bit of money by combining this with the Building Condition report.

Spanish building regulations are more stringent than they used to be. That’s not to say that today’s developers don’t also cut corners from time to time, but if the property you’re buying is more than 20 years old, you should definitely commission a survey.
The results put you in a stronger negotiating position. For this very reason, the seller may not consent to a survey being carried out before the private purchase contract has been signed.

If they refuse, there’s nothing you can do about it. It’s especially a problem if the mortgage lender requires a valuation.

At the end of the day, if the seller refuses to let you carry out a survey, you can easily draw your own conclusions as to why this might be. And the safest advice would be to simply walk away at this point.

Negotiating the price with the seller

You may find the asking prices of property in Spain somewhat arbitrary and idiosyncratic. This can work against your ability to negotiate, as there is often little respect for the concept of objective value.

However, at the very least, you should arm yourself with the prices of similar properties in the region and try to find out the area’s standard discount on the asking price.

Speeding up the process

One of the things you’ll need to agree with the seller on is a deadline for signing the deeds. This is usually between one and two months after the private purchase contract.

If both sides want to complete faster than this, it’s possible to agree to skip the private purchase contract stage altogether. However, always build in sufficient time for your team to carry out their work.

Don’t get stuck with the plusvalía

Paying the local capital gains tax, the plusvalía, is the seller’s responsibility, but you will end up being liable for it if the seller disappears without paying it. This is because the debt is technically tied to the property, so once the property is yours, so is the debt.

You should be particularly cautious if you’re buying from a non-resident. If you and your lawyer feel you need to address this risk, you can offer to pay the plusvalía, deducting the amount from the final payment you make to the seller at the notary’s office. This is known as a retention (retención, in Spanish).

Lawyers may practice several retentions upon completion to safeguard the buyer’s interests in the event the seller has any outstanding debts or has been unable to prove there are no arrears.

LNA related services:

At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in property conveyance and taxation. We also assist clients with immigration & residency visas (digital nomad visa), and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarising, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2026© Raymundo Larraín Nesbitt. All Rights Reserved.

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Why you need a digital certificate in Spain

Raymundo Larraín Nesbitt, June, 1. 2026

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of June 2026

Introduction

Spanish Authorities are working hard to transition the country into the digital era, which includes its administration. Traditionally, working with Spain’s Public Administration required heavy doses of patience, resilience and wasted time.

Fortunately, modern times have forced upon the Administration new ways to engage with Society, which include the Digital Certificate (certificado digital).

Basically, a digital certificate cuts neatly through all the pesky red tape, empowering you to communicate directly with Spanish Public Administrations without jumping through all the hoops and hurdles of waiting in long queues only to be greeted at the counter by a civil servant with the dreaded: “Vuelva usted mañana.” (Come back tomorrow).

Attaining a digital certificate is embracing the digital era. This allows you to spend more time with the people, or things, you value more.

In a way, digital certificates devolve back to Society control over their time and how they manage their own personal affairs, freeing them up from the chains of bureaucracy.

I’m certain Kafka would approve.

Benefits of a digital certificate

A digital certificate is now required when dealing with Spanish Public Administrations (at a local, regional and national level).

If you, for example, rent your property in Spain, regional Tourism Authorities will only communicate with you through an electronic platform that requires this digital certificate. Once you attain a Tourism Licence, Tourism Authorities notify you electronically through a specific platform. A digital certificate allows you to safely communicate and receive any electronic notifications from them in a timely manner, even when you are abroad! No longer will official letters get lost in the post or be eaten by your neighbour’s dog! This translates into avoiding steep fines, penalties, and nasty surprises.

The digital certificate can then be downloaded to your computer or any electronic device, allowing you to communicate remotely, even from abroad Spain.

This enables fast, responsive communication, dramatically cutting down pesky admin red tape, allowing you to manage your time more efficiently.

As a recap, digital certificates save time, money and aggravation. A win-win on my book.

Saves you time. Speed and access are the keywords. It prevents long queues and unnecessary trips to government offices, acting as a "fast track" for any administrative procedure.
Saves you money: You also no longer need to pay a middleman to do all the legwork, as you are empowered to deal directly with the Spanish Administration, on a one-to-one basis.
Saves you aggravation: you no longer need to trawl through government websites looking for appointments or waste whole mornings at a government office only to be told by a civil servant to return another day.
Adds layers of security: safely sign electronically contracts or other legal documents from your own home. This electronic signature is accepted nationwide.

Key administrative tasks

Essential to deal with bureaucracy: It is the primary tool to interact and deal with Spanish Public Administrations (at a national, regional or local level), including tax agencies, social security, and local town halls (Ayuntamientos).
Enables you to sign documents electronically: It allows you to sign contracts (buying or selling property), rental agreements, or any legal document with full legal validity without being physically present. This saves you a lot of time, money, and adds a layer of security.

Working examples

File taxes online: It enables you to file and pay tax returns online, view tax debt, and pay fines in real time (saving you delay interests and fines).
Immigration: Registering, or renewing, your TIE or residencia permit.
Holiday rentals: Deal with Tourism Authorities online. Communicate with the Guardia Civil reporting your guests, and accommodations electronically, making your life easier.
Driving: Managing and renewing your vehicle documentation with the DGT (Dirección General de Tráfico), Spain’s Driving Agency,
Empadronamiento: Enrol, or update, in your town hall census. Register or update your home address.
Required for self-employed or freelancers (Autónomos): It is generally needed to register and operate as a self-employed individual in Spain.
Banks: sign financial documents from home without needing to attend your local branch.
Other.

Attaining a digital certificate is fast and easy through us

At Larrain Nesbitt Abogados (LNA) we get you a digital certificate in under 10 days, removing all the associated pain.

We offer this service: Digital certificate

Fees vary depending on whether the digital certificate is needed for a physical person or a legal person (company).

Requirements to attain a digital certificate:

Hire us
Specific power of attorney
You need a NIE number

We offer this service: Digital certificate

Larraín Nesbitt Abogados, small on fees, BIG on service.
2026© Raymundo Larraín Nesbitt. All Rights Reserved.

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Guide to buy property in Spain

Raymundo Larraín Nesbitt, May, 1. 2026

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
8^th of May 2026

Introduction

Having bought and sold hundreds of properties, and with over 600 articles published over the last twenty-three years, it was long overdue Larrain Nesbitt Abogados published an in-depth guide on how to buy property in Spain. This has been a long-standing request from clients and readers that we needed to fulfil.

Our practical guide will take you step-by-step through the process of finding and buying your dream home, with particular focus on the region of Andalusia. Whilst we have strived to help you to get the best result at every stage of the buying process, please understand this guide is only an approximation to the procedure and should not be construed, or taken, as substitute for professional legal advice.

This is a comprehensive multipurpose 28-page guide that ties up all the articles we have been publishing over the last 7 years for Idealista. Just click on the link below to download, or browse, our free property guide. If you are having issues downloading it, please contact us and we will email you the guide in PDF format. Alternatively, you can also access this older version.

Guide to buy property in Spain

You can buy and live anywhere in Spain; you will be spoilt for choice: Barcelona, Costa del Sol, Granada, Ibiza, Madrid, Malaga, Mallorca, Santiago de Compostela, Seville, Sotogrande, and Valencia.

Call us and speak to one of our friendly staff free of charge!

Available services:

Larraín Nesbitt Abogados, small on fees, BIG on service.
2026© Raymundo Larraín Nesbitt. All Rights Reserved.

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8 things to look out for on buying property in Spain

Raymundo Larraín Nesbitt, April, 7. 2026

You can review here our client’s testimonials.

Inset photo: Cala D'Hort, Ibiza

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
8^th of April 2026

Introduction

Spring is upon us and with it comes the best sales season. With this in mind, we’ve published a short article supplying a few basic pointers - by no means exhaustive - that buyers should be mindful of. Happy house-hunting!

Eight tips on buying property in Spain

Independent legal representation

If you are a foreigner, you are strongly advised to hire an abogado (lawyer) to represent your interests. Banks and Spanish notaries are neutral public officials who verify the legality of documents but do not perform a due diligence on your behalf. Hiring an independent Spanish lawyer (abogado) ensures your interests are exclusively represented during contract reviews and background checks. Lawyer’s fees are 100% tax-deductible. If there is one thing you should take from this article, is to be legally represented.

Ownership

You would be surprised to learn the number of sellers who are not the actual registered owner of a property. This happens frequently, for example, when the owner dies and one of his heirs is selling the property but still has not carried out the full title registration procedure. You should only enter into a contract with a person who appears at the land registry as the rightful title holder. In Spain, you cannot sell what you don’t own.

Hidden debts attached to the property

Unbeknownst to a buyer (caveat emptor), there can be multiple debts and charges against a property that DO NOT appear on a nota simple. The golden rule in Spain is that debts always follow the property. Meaning whoever owns the property is liable for any and all hidden debts, charges, and planning issues. A few examples:

Community of owner’s fees: owners are liable going back 4 years. In some coastal areas, in high end communities, these fees are substantial (in the dozens of thousands)
Up to date with taxes (local, regional and national). For example, a property is liable for local taxes going back 4 years. Your lawyer will verify there are no outstanding taxes owed as part of their due diligence.
Free of liens and charges. Particularly in rural areas, properties may have a lien, such as a right of way or a right to water supply, by a neighbour. In urban areas a right of view is very common, meaning you cannot build or obstruct the view of your neighbour. You should be aware of these limitations to avoid protracted litigation.
Property is classified as an apartamento turistico. This has strong limitations on sales price and property use.
Property is classified as a public subsidised dwelling (VPO). Sales price is capped and renting may be banned.
Property is classified as leasehold, not freehold (ownership belongs to the government, local, or regional administration), very frequent in coastal areas. These type of properties have a capped period of time of usage normally spanning 30 years. After that time, the contract is renewed or not.
Property is involved in an ongoing planning dispute (legal proceedings) that may result in a complete or partial demolition. Again, whoever owns the property may be found guilty and liable for breaching planning laws, even if they were not involved.

Community of owners’ byelaws. You should acquaint yourself with the rules governing them as communities are now empowered to ban holiday homes or pianists, for example.
Illegal property extensions. Unbeknownst to a buyer, the seller may have undertaken illegal extensions to the property (without the appropriate planning permissions from the town hall). Common examples of these are closing in open terraces. Besides being heavily fined you may be forced to pull the works down at your own cost. Additionally, they may also jeopardise a property sale. For example, if a buyer requires finance, his lender will send a property surveyor to carry out an appraisal who will quickly pick up on these extensions, and the buyer’s bank will REFUSE to finance the property purchase. 80% of property sales in Spain are financed. Until you update the property deed reflecting these changes, you limit your pool of buyers to cash-buyers only. This translates into longer waiting periods which can take several years.
Military-designated zones. Spain has legal limitations for all non-EU foreigners buying property, which include but are not limited to, adjacent to military bases or deemed as security sensitive or strategic areas. These lands are legally earmarked and require written permission from the competent Military Authority which takes in or around one year to attain. You will have no problem whatsoever buying the property, completing before a notary public and even paying your property transfer tax but then you will be UNABLE to register the property under your name at the land registry without said permission. Make no mistake, Spanish Military Authorities are under no obligation to grant you said permission after, or even before, you complete leaving you stuck in a legal limbo where you have lost all your money and have no title deed to show for it. Only a lawyer can assist you from making such a crass mistake.
Coastal laws. Beware of the standard 100-metre protection zone (this can actually be reduced to 20 m or even increased up to 200 m contingent on the area) on buying coastal properties. Planning authorities may force you to pull down the property, even if decades old, at your own cost. Again, whoever owns the property has the problem.
Certificate of Energy Performance. As of 2030, properties with an EPC rated ‘E’, or lower, will not be able to be sold or rented out. As of 2033, the ban will extend to properties rated as D. 80% of properties in Spain are currently classified as ‘E’ or lower. This EU regulation will force millions of owners to pay for improvement works to attain a rating above E if they intend to sell or rent as of 2030 onwards.

Why you should choose LNA law firm to represent you buying property in Spain:

Ultra-low competitive fees
Our fees are 100% tax-deductible
Our lawyers speak several languages
We are also specialised in taxation and visas
We have 23 years of experience at your service
We have conveyed 100s of properties all over Spain
We have hundreds of positive client testimonials and Google reviews
All our lawyers are regulated by Spain’s Bar Association and have Professional Indemnity Insurance of up to €1mn

Call us and speak to one of our friendly staff free of charge!

Available services:

Larraín Nesbitt Abogados, small on fees, BIG on service.
2026© Raymundo Larraín Nesbitt. All Rights Reserved.

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Step-by-step guide to become a short-term landlord in Spain

Raymundo Larraín Nesbitt, March, 2. 2026

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of March 2026

Introduction

The Spanish government is going out of its way, for electoral reasons and calculated political gain, to discourage foreign landlords from engaging holiday rentals. To that end, it has entered into a legislative frenzy approving law after law, which adds more red tape, overlaps requirements and even duplicates administrative procedures. In plain English, the government is purposely creating a convoluted mess. Quoting the UK’s rock group Genesis, Spain has become the “land of confusion”. As stated, the ultimate goal is to disincentivise landlords, particularly foreign ones, from renting out in Spain.

The (political) reason is because the government is happy blaming foreign landlords for all of Spain’s housing problems, labelling them as ‘property speculators’ (foreigners cannot vote in national elections, making them ideal scapegoats, as there is no political loss). The government argues that foreigners are behind the sharp increase of property prices nationwide. The truth is that tourist accommodations account for under 1% of all properties (and foreigners don’t own them all, Spanish landlords also rent out), hardly a drop in an ocean. But don’t let the truth get in the way of a good story. These half-baked rental measures are well received by their electoral base, fanning the flames of their discontent, which are already disenfranchised in view of soaring property and rental prices, in the hope that they will alleviate Spain's ongoing housing problems (spoiler: they won’t because the root problem is not being addressed).

Because I find myself spending half of my days explaining, to new and existing clients, over and over again the new legal loops and hurdles they need to overcome to become a successful holiday rental landlord, I thought it would be a good idea to publish this brief landlord guide and simplify matters.

The huge benefits of becoming a short-term landlord

Despite my gloomy introduction, facts remain facts. And, as published in several articles (i.e. 8 tips to rent like a pro in Spain, Buy-to-Let), becoming a short-term landlord in Spain is a hugely profitable business. Spain is the second most popular tourist destination in the world, attracting well over 100 million tourists every year; they all require accommodation. Landlords in Spain may benefit in three ways:

Continued capital appreciation: because of Spain’s misguided housing policies that stifle supply, properties are increasing in value by two digits, year on year. In fact, Spain leads Europe in rising house prices.
Continued rental income appreciation: again, because of Spain’s misguided overprotective housing rental policies, which also stifle supply, rental income is also sharply increasing by two digits, year on year, especially in large Spanish cities (Barcelona, Madrid, Malaga and Valencia).
Lenient tax relief: non-resident landlords can legally slash their tax bills by 70%, or more.

When you factor in all three points above, it becomes clear that short-term landlords are safely making over 10% of a property’s value on passive income. In my book, and given today’s uncertainties, that is a very good deal.

Seven easy steps to becoming a short-term landlord

Attain permission from your Community of Owners to apply for a Tourism Licence.
Attain a Tourism Licence from your Regional Tourism Authority.

LNA can assist you with this service: Tourism licence - Registration of Holiday Homes (only Andalusia)

Attain an NRUA code from the new VUDA (short-term rental registry). We offer this service: Apply for an NRA rental code (short-term lets/holiday homes/seasonal lets)
Report to the Guardia Civil all guests aged 18, or over. I recommend using this company, but use whichever one you fancy: Checkinscan.com
File your annual rental income tax return. We offer this tax service: Holiday Rental Accounting Service (HRAS). We reduce, on average, landlord’s tax bills by as much as 70% on claiming tax relief.
File once a year your annual non-resident tax return (not to be confused with the one above). We offer this tax service: Non-Resident Imputed Income Tax, NRIIT (Annual Fiscal Representation Service)
File your annual Landlord Report with the Land Registry. We offer this service: VUDA/NRA annual landlord report filing

Conclusion

Paradoxically, all these protective rental measures the government is loftily pursuing to protect vulnerable collectives are having the opposite effect, even translating into higher profits for landlords. Never in the history of Spain has it been more profitable (and safe) to rent out a property as a holiday home than now. It’s truly ironic, but hardly unsurprising, how all these well-meaning measures, albeit naïve, sideline vulnerable collectives and make landlords and property owners even more money! The road to hell is paved with good intentions.

The ill-advised housing policies Spain’s government clumsily pursues, for ideological reasons, are continuously driving property and rental prices up, year after year. And, as explained in detail in previous articles (Property prices in Spain reached all-time highs. Can they continue to rise?), there is no denying that over the next years this upward trend will continue unabated.

Because if there is something we can firmly place our trust in, it is the government’s manifest inability to address the root problem which afflicts Spain’s housing (which is to build more houses, lower taxes, and bolster non-paying tenant evictions to under 10 days), making it Spain’s number one problem, even ahead of illegal immigration or record-level unemployment levels. Meaning that any political steps the government takes to assuage the housing problem, are guaranteed to backfire and result in even sharper increases in property and rental prices, further increasing the profits of landlords, year after year, in a spiral. Only a new administration and a decisive 180-degree change in housing policy will see us out of the woods.

If to this they add an open arms immigration policy, by proactively regularising over 1.3mn illegal immigrants, they have brewed a perfect housing supply and demand storm that will drive prices sharply up over the next years in benefit of new and existing landlords. Spain’s explosive population growth has risen by over 4 million people over the last decade. If in light of this, Spain builds under 90,000 homes a year (the lowest figure in all the European Union) when over 500,000 new housing units are required, the problem will be further accentuated and compounded.

The stark imbalance between housing supply and demand, created by the government’s misguided housing and immigration policies and continued market interventionism, is really what lies behind the sharp increase in property and rental prices, not foreign investors. The government is the problem, not the solution. Don’t be fooled.

At LNA, we are happy to help you navigate through the administrative and legal minefield the government has created around holiday homes, helping you to maximise your profits, within the law.

Related tax and legal services LNA offer:

At LNA, our friendly team can assist you in buying (or selling) your property anywhere in Spain. We can also get you any residence visa in Spain. Give us a call!

At Larrain Nesbitt Abogados (LNA) we have over 23 years of experience specialising in property conveyance and taxation all over Spain. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by email at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218, or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2026© Raymundo Larraín Nesbitt. All Rights Reserved.

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Landlords: we save you 70%, or more, on your tax bill !

Raymundo Larraín Nesbitt, February, 2. 2026

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
2^nd of February 2026

Introduction

Did you know that non-resident landlords can save an average of 70% in taxes? Interested? Read on.

Being a landlord in Spain has never been more profitable than today:

Rental yields climbed by two digits in 2025. Source: Idealista
Tourist rentals have an average net yield of 7% (coastal areas command higher yields) as opposed to long-term rentals, which have an average net yield of 4%
Spain broke its tourist record again. It has consolidated its hospitality status as the world’s second tourist destination, attracting over 100 million visitors in 2025. They all need accommodation
Spain undergoes a severe housing supply shortage, which drives rental prices up

All EU/EEA property owners, who lease property in Spain, are entitled to deduct from their tax bill all property-related expenses. Iceland, Liechtenstein and Norway tax residents may also benefit from these generous tax deductions. Switzerland is excluded.

That is quite a lot of money you can offset, greatly mitigating your landlord tax bill. This translates into average tax savings of 70%, or more, for landlords. If you are not an EU resident, you cannot benefit from it.

Landlord tax relief

Landlords may claim as tax relief the following property-related expenses:

Interests arising from a mortgage loan.
Local taxes, administrative charges, and surcharges
Expenses arising from formalising rental contracts
Maintenance costs may be offset
Community of owners’ fees
Home insurance premiums
Property repairs
Utility invoices (electricity, water, gas)
Cleaning
Concierge, gardening, alarm & security services
Lawyer’s fees (100% tax-deductible)
Property management fees
Advertising expenses
Marketing expenses
Home depreciation and amortisation

Requirements to benefit from lenient tax allowances:

You are tax resident in the Union or EEA (nationality is irrelevant)
The expenses you claim are in direct relation towards the upkeep of the property
You have VAT invoices to back up your tax relief claim

Real client examples on how much money you stand to save on renting out:

IMAGE TO PASS

Holiday Rental Accounting Service (HRAS)

Only 125/property/year

We specialise in taxation.

Related tax and legal services LNA offers:

At LNA, our friendly team can assist you in buying (or selling) your property anywhere in Spain. We can also get you any residence visa in Spain. Give us a call!

Larraín Nesbitt Abogados, small on fees, BIG on service.
2026© Raymundo Larraín Nesbitt. All Rights Reserved.

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Holiday rentals: do NOT rent out your property in Spain without a Tourism Licence and an NRA code

Raymundo Larraín Nesbitt, January, 1. 2026

Marbella-based Larraín Nesbitt Abogados (LNA) has over 23 years of experience at your service. We offer a wide range of 60 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record of successfully assisting expats all over Spain.

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of January 2026

Introduction

As there is a lot of confusion surrounding this topic, I decided to publish a short post to (hopefully) shed some light on it. If you want to delve into more detail, just follow the blue links supplied below that will lead you down a rabbit hole.

Due to ongoing housing challenges, which cripple supply, the Spanish government is waging war against all illegal or non-registered tourist rentals (holiday homes). To that end, it has enacted several new laws in 2025 and created a new short-term tourism registry this year (Ventanilla Única Digital de Arrendamientos).

Additionally, Community of Owners in Spain may now decide if a property owner is allowed, or not, to apply for a Tourism Licence (communities may now outright ban holiday rentals as of the 3^rd of April 2025). If you are buying property in Spain, you should ensure your community of owners has not banned holiday rentals, as this affects the sales price of a unit and resale potential.

Excluded properties

The following article applies only to holiday rentals (alquileres vacacionales, in Spanish) and seasonal lets (alquiler de temporada, in Spanish. Autonomous regions in Spain have devolved competency to rule on these rentals. Each region in Spain has its own set of laws dealing with holiday rentals.

Long-term rentals (alquiler de larga duración, in Spanish) are excluded from this article. A different set of laws applies to long-term landlords. They are ruled by a national law (LAU). If you are a long-term landlord, please disregard the whole article; it does not apply to you.

Holiday home requirements

If you offer your Spanish property as a holiday rental, you need to have attained both:

A regional Tourism Licence, AND
An NRA code.

Your community of owners must now give express permission BEFORE you apply for a Tourism Licence. However, as an exception to this general rule, if you attained a Tourism Licence before the 03-04-25 your community has no sway over it.

Seasonal rentals requirement

If you offer your Spanish property as a seasonal rental, you need to have attained:

An NRA code.

For the avoidance of doubt, seasonal lets do not require a Tourism Licence, buy they do need an NRA code to be included in the new short-term rental registry (Ventanilla Única Digital de Arrendamientos, or VUDA).

As a gentle reminder, seasonal lets have a limited use:

accommodation required for work reasons, or
a student let, or
medical reasons, or
looking to buy property

Who needs to register in Spain’s new short-term rental registry (VUDA)?

tourist rentals (holiday homes)
seasonal lets
individual rooms rented short-term

All three above require an NRA code. To put it simply, the NRA code is the code assigned to your property on registering with the VUDA.

If you offer a property in Spain using property platforms which enable online bookings and payments (such as AirBnb, Booking, Vrbo, etc), you must register. Idealista is not one of them.

Fines

If you grab a car and drive around without a driving licence, and get caught, you will be fined. By the same token, holiday home landlords in Spain require a Tourism Licence and an NRA code to rent legally.

As a friendly reminder, please be advised you cannot legally rent out your property in Spain (as a holiday home) until you regularise your situation with your regional Tourism Authority.

If you offer your Spanish property as a holiday home – without a Tourism Licence and/or without an NRA code – your regional Tourism Authority is empowered to levy large fines that range from €3,000 to €150,000. In the most severe cases (repeat offenders), this fine can be up to €600,000. In some regions of Spain (i.e. Catalonia), fines are close to €1mn.

If unpaid, these fines will be placed as a legal charge against your Spanish property, which may affect, or even compromise, your ability to sell the property. In the worst cases, it may lead to properties being impounded and sold off in a public auction.

Other sanctions

In addition to the above fines, regional Tourism Authorities may also:

revoke a Tourism Licence
ban a property from being rented out (as a holiday home) for a given period of time
listings may be removed by online platforms
suspend your ability to legally rent online

Conclusion

We strongly advise all holiday home landlords NOT to rent out property before they have the approval of their regional Tourism Authority.

Services LNA law firm can help you with:

Apply for a Tourism Licence (only Andalusia)
Apply for an NRA rental code (short-term lets/holiday homes/seasonal lets)
Holiday Rental Accounting Service (HRAS)

At LNA, our friendly team can assist you in buying (or selling) your property anywhere in Spain. We can also get you any residence visa. Give us a call!

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8 reasons to buy property in Spain

Raymundo Larraín Nesbitt, December, 1. 2025

Marbella-based Larraín Nesbitt Abogados (LNA) has over 22 years of experience at your service. We offer a wide range of 60 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record of successfully assisting expats all over Spain.

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1^st of December 2025

Introduction

Spain is a young democracy located at the heart of Western Europe. As a member state of the Union, it offers a safe and stable legal and financial environment.

Forbes chose Spain, again, for another consecutive year, as the top spot to buy and live in the world! And not without good reason!

Eight reasons to buy property in Spain

Affordability. Compared to other European countries, the costs of buying and living in Spain are far lower, making it widely accessible.
A mild all-year-round climate. Spain has a national average of 320 days of sunshine a year. Light and warmth are never too far away!
Ultra-low taxation (only in some regions of Spain). Spain does not have homogeneous taxation. Because of devolved taxes, some regions have low taxation (Andalusia, Alava, Biscay, Madrid, and Guipuzcoa), whereas other regions have high taxation (Aragon, Asturias, Valencia and Catalonia). You are well advised to research the taxation, as it will have a significant impact on buying and on inheritance tax, for example. In addition to this, non-EUs can profit from a Digital Nomad Visa, which has associated lenient tax breaks. Low regional taxation and a DNV work in tandem to make you pay very few taxes.
A privileged lifestyle. Spain spoils you for choice, as it caters to all tastes: whether you enjoy stunning scenery, the buzz of large cities, a vibrant cultural life, varied cuisine and wines, or simply grabbing a great suntan to dazzle your friends back home, Spain has you covered.
Accessibility. A modern rail network, new highways, state-of-the-art airports, and high-speed internet ensure you are always well-connected.
First-class amenities. Renowned museums, lavish restaurants, luxury shops, trendy designer boutiques, refined theatres, glam discotheques, 18 and 9-hole golf courses, international private schools, and exclusive yacht-filled marinas. The problem is that you won’t have enough time to enjoy them all!
Quality healthcare. Spain offers several modern private hospitals that cover your every health need. Public healthcare is also available to all Spanish residents. There are also specialised beauty medical facilities that assist in enhancing your physique, because everyone deserves a little nip and tuck.
A vibrant cultural life. Spain’s vast cultural offering, spanning millennia, remains unmatched. Spain is the second country in the world with the most tourists (94 million), which translates into a healthy demand for housing. This creates a strong rental potential for buy-to-lets and investment opportunities (capital appreciation).

So many great places to choose from: Barcelona, Costa del Sol, Granada, Madrid, Malaga, Mallorca, Santiago de Compostela, Seville, Sotogrande, and Valencia.

At LNA, our friendly team can assist you in buying (or selling) your property anywhere in Spain. We can also get you any residence visa. Give us a call!

At Larrain Nesbitt Abogados (LNA) we have over 22 years of experience specialising in property conveyance and taxation all over Spain. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by email at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218, or Spanish line (+34) 952 19 22 88, or by completing our contact form.

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8 reasons to apply for a Digital Nomad Visa in Spain

Raymundo Larraín Nesbitt, November, 3. 2025

You can review here our client’s testimonials.

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
3^rd of November 2025

Introduction

If you are planning to move to Spain, you should seriously consider becoming a digital nomad.

There is no question that the Digital Nomad Visa has become the most sought-after visa in Spain after the Golden Visa was phased out in early 2025.

The Digital Nomad Visa (or tax-free visa, as it is popularly known) offers a wide range of tax benefits that surpass Golden Visas. Golden Visas never had associated the slew of tax advantages that DNVs offer. The DNV is all about paying little to no tax, whilst living the high life in Europe. Unlike Golden Visas, you don't need to spend €500,000, or more, to benefit from it all.

The DNV is simply the best visa money can buy in Europe at this moment in time.

Eight reasons to apply for a Digital Nomad Visa

Ultra-low tax – unmatched tax advantages. Don’t fancy paying much tax? This visa has you covered. No other visa in Spain offers its wide range of tax benefits. You only need to pay a flat tax rate of 24% on your gross earnings in Spain up to €600,000/year. Any assets held abroad go untaxed. Moreover, unlike standard Spanish taxpayers, you don’t even need to declare assets or rights abroad (no need to complete tax form 720). In plain English, you pay little to no tax. It’s not dubbed the tax-free visa for nothing!
Long duration. Clear rules, initially for 3 years, then works on a 3-year renewal, totalling 6 years. This visa has one of the longest durations available.
Fast-tracked. DNVs are granted by Madrid in under 3 weeks. No other visa is expedited as much. The red rug is rolled for you, cutting through all pesky red tape.
All the family is included. Your partner, your children (up to 25 years old), and even your parents may be included as dependents.
Right to work in Spain. Not only does it give full rights to work remotely in Spain to the main applicant, but it also extends this right to his dependents, either as freelancers or as employees pursuant to Law 13/2014 of International Entrepreneurs.
Unfettered access to the Union. Once you attain the DNV, it allows you and your family unrestricted access to the 27 Member States that assemble the Union. Aggravating long queues at airports for non-EUs, you say? Nah, not for you, you are an EU-resident. But you cannot work or reside in other EU countries, bar Spain.
Path to permanent residency. The time spent leads to permanent residency (which lasts 10 years) – optional.
Path to Spanish citizenship. Fancy a European passport that allows you access to 189 countries worldwide? The time spent leads to Spanish nationality after 10 years of continued and legal residency – optional.

Conclusion

DNVS are hands down the best visa money can buy, living at the heart of Western Europe.

Fancy this weekend a shopping spree in London or Milan? Only two hours away by plane. Fancy popping to the Louvre or the Eiffel Tower for some culture? Only two hours away by plane. Fancy skiing and catching up with your besties at Gstaad? Only two hours away by plane.

You have all the pros of becoming a legal admin resident in Spain, yet none of the tax cons (as standard tax obligations do not apply to you, as a legal fiction operates whereby you are treated as a non-resident taxpayer, this is a tax scheme known as Beckham’s Rule).

Unsurprisingly, smart money votes with the wallet. Málaga is the world’s third most popular destination for digital nomads.

In my book, DNVs are a steal, a win-win. Life is short, make the most of it.

DNVs allow you to live anywhere in Spain; you will be spoilt for choice: Barcelona, Costa del Sol, Granada, Madrid, Malaga, Mallorca, Santiago de Compostela, Seville, Sotogrande, and Valencia.

At LNA, we assist you, and your family, to attain a Digital Nomad Visa in under 3 weeks. We can also assist you buying, selling, or renting property anywhere in Spain.

Call us, and speak to one of our friendly staff!

LNA has a 100% track record of attaining Spanish visa & residency permits since 2013. We have assisted over one thousand satisfied visa clients and their families.

At Larrain Nesbitt Abogados (LNA) we have over 22 years of experience specialising in taxation, and property conveyance. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.

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