Buying Property in Spain as an Irish National: Complete Legal Guide

Key fact: Irish nationals are EU citizens with full freedom of movement in Spain. Spain and Ireland have a double taxation treaty covering income and capital gains on property. Irish buyers are one of the fastest-growing groups on the Costa del Sol.

Irish Buyers on the Costa del Sol

Irish nationals have been discovering the Costa del Sol in increasing numbers — from Dublin, Cork, Galway and Limerick. The combination of direct flights from Irish airports, excellent climate, English-speaking environment and strong Irish expat community makes Marbella, Estepona, Fuengirola and Nerja very popular destinations for holiday homes and retirement purchases.

Residency Rights: EU Freedom of Movement

Irish nationals, as EU citizens, have the right to live, work and buy property in Spain without restriction. There is no visa requirement and no residency permit needed for stays. If you want to become a formal Spanish resident, you register in the Padrón Municipal and obtain a TIE (Tarjeta de Identidad de Extranjero).

The Buying Process for Irish Nationals

The process is the same as for all buyers: NIE, bank account, due diligence, arras contract, mortgage (if needed), notary completion. Having an Irish address and bank account is not an obstacle — Spanish banks are well used to working with Irish buyers.

Spanish Taxes for Irish Non-Resident Owners

On Purchase

ITP 7% (resale, Andalucía) or VAT 10% + AJD 1.2% (new build). Total costs approximately 10–13%.

As a Non-Resident Owner

Modelo 210 annually. As an EU resident, Irish nationals can deduct expenses from rental income. Non-rental: imputed income tax. Rental: 19% on net income after deductions.

Capital Gains on Sale

19% Spanish CGT on net gain. 3% buyer retention. Modelo 210 filing required. The gain must also be declared in Ireland under Irish CGT rules. The Spain-Ireland DTT (1994) generally allocates taxing rights on Spanish real estate to Spain; Ireland gives a credit for Spanish tax paid.

Irish CGT and the Property

Ireland charges CGT at 33% on capital gains. For Spanish property sold by an Irish tax resident, Spain taxes the gain first at 19%. Ireland then applies its 33% rate, less the Foreign Tax Credit for the 19% Spanish tax paid. The net Irish CGT on the excess is therefore approximately 14%. A Spanish tax specialist and an Irish tax adviser should coordinate on the sale to ensure correct treatment.

Inheritance Planning

Irish nationals can use EU Succession Regulation 650/2012 to elect Irish law to govern their Spanish estate. This can be particularly useful because Irish succession law (Succession Act 1965) is more flexible than Spanish law on distribution to beneficiaries. Making a Spanish will with a professio iuris election is recommended. If you also have a property in Ireland, coordinate your Irish and Spanish wills carefully.

What Your Lawyer Does for an Irish Buyer

Full due diligence on the property
NIE and bank account assistance
Purchase contract review
Tax calculation and filing in Spain
Notary representation
Post-completion ongoing tax administration