Money, paperwork and tax: what changes when the buyer lives in the Netherlands and the property is in the regio Málaga. Written by an adviser who lives in Málaga and speaks Dutch.
A Dutch buyer has one advantage over most international buyers: the euro. There is no exchange rate risk and no currency transfer to arrange. Almost everything else is different from buying at home, and the differences sit in the paperwork, the tax position and the order in which things must happen.
From a signed reservation to the deed at the notary on a resale property, when documents are ready. Longer if funds or paperwork are not.
The arras payment at the private purchase contract is commonly 10% of the price. It is at risk if the buyer withdraws.
What Spanish banks usually lend a non-resident. Dutch banks rarely finance a Spanish property.
Dutch buyers tend to arrive well prepared on the questions of budget and location. The gaps are almost always in four areas: how the money moves, which documents Spain needs, what the Dutch tax authority will want to know afterwards, and what happens if something changes between contract and deed. This checklist follows that order.
It is general information, not tax or legal advice. Dutch tax rules, especially box 3, are being reformed. Before you sign anything, take advice from a Dutch tax adviser and a Spanish lawyer, ideally ones who talk to each other.
The way you fund the purchase decides your timeline and your paperwork. There are three common routes for Dutch buyers.
Note: Dutch banks rarely lend against a Spanish property. Some private banks and wealth managers will lend against a securities portfolio instead. That is a financing decision with its own tax consequences, so discuss it with your adviser first.
Every buyer needs a NIE, the Spanish tax identification number. Apply for it as soon as you are serious, through your lawyer if you cannot travel. Everything else depends on it: the reservation, the bank account, the notary and the tax payments. Our NIE guide covers the three ways to apply.
A Spanish bank account makes the purchase easier. Utilities, the annual property tax (IBI), community fees and the final payment are all easier from a Spanish account. Opening one as a non-resident takes a NIE, your passport, proof of address and a short explanation of the source of your funds.
In Spain the sequence is different from the Netherlands. There is usually a small reservation payment, then a private purchase contract (contrato de arras) with a deposit of about 10%, and finally the public deed (escritura) at the notary where the balance is paid. If the buyer withdraws after the arras, the deposit is normally lost; if the seller withdraws, the buyer normally receives double. Read our guide to the purchase contract and arras before you sign anything.
All of this is in Spanish. A good lawyer reviews the contract in your language, and Aluma checks the commercial terms as your buyer's agent. We do not work for the seller, which is why we can say what we would change.
At purchase, a resale property in Andalucía carries transfer tax (ITP) of 7% today, falling to 6.75% from 1 January 2027. New builds carry IVA at 10% plus AJD. See our tax guide and the ITP reduction guide. Add notary, registry and legal costs.
After purchase, there are two sets of rules. In Spain, non-residents pay the annual property tax (IBI) and, even when the property is not rented, a non-resident income tax on an imputed income based on the cadastral value. For residents of the EU and EEA, which includes the Netherlands, that tax is charged at 19% on the imputed income; your Spanish adviser will give the exact amount for your property. A tax return is required each year.
In the Netherlands, residents are taxed on their worldwide assets. Foreign property is generally reported in box 3 as part of your assets. The Netherlands and Spain have a tax treaty to prevent double taxation, but the box 3 system is under reform, and how a second home in Spain is treated can change. This is the question to bring to your Dutch tax adviser before you buy, not after.
If you spend more than 183 days a year in Spain, you can become tax resident there, which changes your position in both countries. Many Dutch buyers who plan to relocate time the move carefully; our guide on buying before year end and Spanish tax residency explains why.
Inheritance in Spain works differently from the Netherlands. A Spanish will limited to your Spanish assets, drawn up with a notary, usually makes administration much simpler for your family. Ask your lawyer about it at the time of purchase, when you are already in the office.
Booking flights and viewings before the budget and funding are clear. Signing a reservation before the NIE is in place. Assuming the Dutch sale will complete before the Spanish deed. Using a lawyer introduced by the seller's agent. Buying through a Dutch company without asking what it means for tax in both countries. And relying on a selling agent who speaks Dutch but works for the seller. Speaking your language is not the same as acting for you.
Aluma acts for the buyer. For Dutch clients that means one adviser, in Málaga, who explains the Spanish process in Dutch, introduces an independent lawyer, and checks the property, the title and the price before money moves. Fees are agreed upfront and shown excluding IVA. For the role of a buyer's agent in more detail, read our guide on independent buying agents in Málaga and the questions to ask a buyer's agent.
Yes. You pay transfer tax or IVA when you buy, the annual property tax (IBI) and, even when you do not rent the property out, a non-resident income tax on an imputed income. Rented properties are taxed on rental income. A Spanish tax adviser can give the exact figures for your property.
Rarely. Dutch banks usually do not lend against property in Spain. Spanish banks lend non-residents about 60% to 70%. Some buyers use equity from a Dutch home or an investment portfolio instead. Take advice on the tax effect first.
No. With a power of attorney, your Spanish lawyer can sign the deed for you. Many Dutch buyers prefer to attend because it is a good moment to collect the keys, but it is not required.
In euros, by bank transfer, so there is no currency risk. Spanish notaries record how payments are made, so large amounts should come from an account in your own name with a clear paper trail.
No. Many agents who speak Dutch work for the seller or the developer. An independent buyer's agent is paid by and acts for the buyer, and tells you what the seller's agent will not.
One call is enough to map your funding, timeline and paperwork. In Dutch, English or Spanish.