Pitfalls of Buying Property in Spain as a Foreigner: 11 Checks for Catalonia
The pitfalls that cost foreign buyers most in Spain are debts that pass to the new owner, building work done without a licence, a deposit contract that is expensive to leave and purchase tax worked out on an official value above the price you agreed. In Catalonia, where the Costa Brava is, some rules are stricter than in the rest of Spain: a flat is liable for the seller’s unpaid community fees of the current year and the four before it, and a home cannot normally be sold without a valid cèdula d’habitabilitat. Almost all of it can be checked with a few documents before you pay a deposit.
Take one ordinary sentence. A buyer from Brussels agrees to buy a flat in Lloret de Mar for €300,000 from a seller who lives in London. Three things in that sentence can cost the buyer money. If the seller owes the community of owners, part of that debt follows the flat. Because the seller is not resident in Spain, the buyer has to hold back 3% of the price, €9,000, and pay it to the tax office within a month. And if the deposit contract calls the deposit ‘penitential’, the buyer who changes their mind simply loses it (example in round figures).
Below are eleven checks in the order you meet them: debts, the house itself, the contract, taxes and payment. Each rule comes from Spanish or Catalan law as it stands in November 2026.
Debts that pass to the buyer
Community fees. In Catalonia the Civil Code of Catalonia (art. 553-5) makes the flat itself liable for unpaid community fees of the current year and the four years before it. The rest of Spain has three years, so guides written for Madrid or Málaga understate the risk here. The seller must declare whether the fees are paid and hand over a certificate from the community’s secretary. Without it the deed cannot be signed unless both sides expressly waive it. Don’t waive it.
Local property tax (IBI). Unpaid IBI stays tied to the property when it changes hands (local finance law, art. 64). The buyer is only pursued after the seller has been formally declared unable to pay, but the property can end up liable for the unpaid years that have not yet expired, generally up to four. Ask for the last IBI receipts: they also show the cadastral value.
Mortgages and court attachments. The nota simple from the Land Registry lists the owner and every charge on the property: mortgages, court attachments (embargos), rights of use. It costs €9.02 plus tax online at registradores.org. Order it yourself, close to the date you pay the deposit, and again just before the deed.
The house itself
The cèdula d’habitabilitat. In Catalonia a home cannot be sold or let without a valid habitability certificate (Housing Law 18/2007, art. 26), and the notary checks it at signing. Water, electricity and gas companies must ask for it before they sign a supply contract. For a resale home it lasts 15 years. A buyer can release the seller from providing it only in narrow cases, for example when the home will be renovated or demolished. If the seller says ‘you won’t need it’, ask why.
Work done without a licence. A covered terrace, a pool or an extra bedroom often appears in reality but not in the Land Registry or the Catastro. (Spain keeps three official descriptions of every house, and they don’t always agree.) In Catalonia the town hall has six years from the end of illegal works to order them undone (planning law, art. 207). On land the plan reserves for parks, green zones or roads, and on non-developable rural land, there is no time limit. After six years the town hall can no longer order demolition, but that doesn’t tell you whether the extension can be registered or enlarged later. Compare the three versions and ask the town hall’s planning office in writing.
The coastal strip. Under the Coastal Law 22/1988 a protection strip of 100 metres runs inland from the inner edge of the shore zone, reduced to 20 metres on land that was already urban in 1988. Existing homes can stay, but new homes are not allowed inside it, which limits what you can rebuild. For a frontline villa, check the official line on the Ministry for the Ecological Transition’s coastal map viewer.
The energy certificate. The seller must attach a registered copy to the sale contract (Royal Decree 390/2021, art. 17), and every advert must show the rating. It is valid for up to ten years. A G rating means a bigger budget for windows and insulation.
The deposit contract
In Catalonia money paid on signing a private contract is presumed to be part of the price and proof of the sale (Civil Code of Catalonia, art. 621-8). The well-known ‘lose it or get it back doubled’ rule applies only when the contract expressly calls the deposit penitential: then a buyer who pulls out loses it and a seller who pulls out returns twice the amount. Read that word before you sign. If you need a mortgage, write the condition into the contract: in Catalonia a buyer who proves in writing, within the agreed time, that the bank refused the loan can withdraw (art. 621-49). Our guide to the contrato de arras goes through the clauses.
Off-plan new builds. From the moment the building licence is granted, the developer must guarantee every payment you make, plus legal interest, with a bank guarantee or insurance, and the money goes into a special account (Building Law 38/1999, first additional provision). If works don’t start or the home isn’t delivered on time, you can cancel and get your money back. Ten-year structural insurance (seguro decenal) is required to register the finished home. Ask for the guarantee certificate before the first payment, on any development, including the new villas in Tamariu we offer.
Taxes that surprise
Tax on the reference value. Resale purchase tax (ITP) in Catalonia is charged on the higher of the price and the Catastro’s reference value. Since 27 June 2025 the rate rises in bands: 10% up to €600,000, 11% to €900,000, 12% to €1,500,000 and 13% above. Example: you pay €400,000 and the reference value is €430,000. The tax is €43,000 instead of €40,000. Anyone can look the value up on the Catastro website before making an offer, though you need to identify yourself with Cl@ve, a digital certificate or a Spanish ID card, so a lawyer often does it for you. If you think it’s wrong, you can only challenge it after paying, by asking the Catalan tax office to correct your return; the office then needs a binding report from the Catastro. Our purchase tax calculator works out the bands for you.
A seller who is not resident in Spain. The buyer must hold back 3% of the price and pay it on form 211 within one month of the sale (non-resident tax law, art. 25.2). If nobody pays it, the property stays charged with that amount, capped at the seller’s actual tax bill. Make sure your lawyer or gestor files the form. Our guide to property tax for non-residents explains what the seller pays.
The plusvalía. The municipal tax on the rise in land value is paid by the seller. When the seller is a non-resident individual, the law makes the buyer responsible for it, so ask for the amount to be held back from the price at signing. A clause saying “all taxes are paid by the buyer” moves the cost between you and the seller, but the town hall still deals with the person the law names (General Tax Law, art. 17.5).
Renting it out and paying for it
The tourist licence. Lloret de Mar, Blanes, Palafrugell and Begur are among the 262 Catalan towns under Decree Law 3/2023. Existing tourist licences there must get a new planning permit by around 9 November 2028 or stop, with one possible extension of up to five years. The licence stays with the home when it is sold: the buyer files a change of holder through Canal Empresa. Don’t pay extra for a licence until you know what happens to it in 2028: see where tourist licences are still possible.
How you pay. The deed must state how the price was paid. If a party refuses to say, the notary records the refusal, reports it to the tax office, and the Land Registry won’t register the purchase. Cash is limited to under €1,000 when one side acts as a business (under €10,000 if the payer is an individual not resident in Spain). You need an NIE, the tax number for foreigners, to sign the deed and register. A Spanish bank account is not a legal requirement. If you can’t travel, see buying in Spain remotely.
What to ask for before the deposit
| Document | What it tells you | Where it comes from |
|---|---|---|
| Nota simple | Owner, mortgages, attachments | Land Registry online, €9.02 plus tax |
| Community debt certificate | Unpaid fees (this year and four before it) | Community secretary, through the seller |
| Last IBI receipts | Unpaid local tax, cadastral value | Seller or town hall |
| Cèdula d’habitabilitat | The home can legally be lived in (15 years for resale) | Seller |
| Catastro reference value | The minimum base for purchase tax | Catastro website |
| Energy certificate | Rating, attached to the contract | Seller |
| Tourist licence number | Only if you plan holiday lets; its 2028 status | Seller, Generalitat register |
| Payment guarantee and ten-year insurance | Off-plan only: your money is protected | Developer |
Three practical rules
Ask for the documents before the deposit, not before the deed. Once a penitential deposit is paid, finding a problem costs you the deposit. A week’s wait for papers costs nothing.
Compare three versions of the house. The Land Registry, the Catastro and what you see on the viewing should describe the same rooms, terraces and pool. Every difference is a question for the seller and the town hall.
Work out the taxes on the reference value, not the price. Check the Catastro value before you make an offer, and ask whether the seller is resident in Spain: that decides the 3% and the plusvalía. The hidden costs of buying covers the rest of the budget.
Questions about the pitfalls of buying property in Spain
What are the main pitfalls of buying property in Spain as a foreigner?
Debts that pass to the buyer (community fees and local IBI), extensions or pools built without a licence, a penitential deposit you lose if you pull out, and purchase tax charged on the Catastro reference value when it is above the price. In Catalonia you also need a valid cèdula d’habitabilitat for the sale.
Can I inherit the seller’s debts when I buy a flat in Catalonia?
Yes, for community fees: the flat is liable for unpaid fees of the current year and the four years before it (Civil Code of Catalonia, art. 553-5). Unpaid IBI also stays tied to the property. Ask for the community’s debt certificate and the last IBI receipts before you pay a deposit.
Do I lose my deposit if I pull out of a purchase in Spain?
Only if the contract expressly calls the deposit penitential: then the buyer who withdraws loses it and the seller who withdraws pays back double. In Catalonia, without that wording, the deposit counts as part of the price and as proof that the sale was agreed.
Do I need a cèdula d’habitabilitat to buy a home on the Costa Brava?
In Catalonia the seller must provide a valid one for the sale, and utility companies ask for it to sign a water or electricity supply contract. For a resale home it is valid for 15 years. The buyer can waive it only in narrow cases, such as a home that will be renovated or demolished.
What happens if I buy from a seller who is not resident in Spain?
You must hold back 3% of the price and pay it to the Spanish tax office on form 211 within one month. If it isn’t paid, the property stays charged with that amount. The law also makes the buyer responsible for the municipal plusvalía, so ask for it to be held back from the price.
Looking for a home on the Costa Brava?
Tell us what you’re looking for, where, and your budget, and we’ll put together a shortlist. For any home you like, we’ll go through these documents with you before you pay a deposit.
Sources: Civil Code of Catalonia (Llei 5/2006, art. 553-5; Llei 3/2017, art. 621-8); Ley 49/1960 on horizontal property (art. 9); local finance law (Real Decreto Legislativo 2/2004, art. 64, 104 to 106) and General Tax Law (Ley 58/2003, art. 17 and 79); Registradores de España, nota simple fees; Catalan Housing Law (Llei 18/2007, art. 26 and 132) and Decret 141/2012 (art. 9); Catalan planning law (Decret Legislatiu 1/2010, art. 207); Coastal Law (Ley 22/1988, art. 23 and 25, transitional provision 3); Real Decreto 390/2021 (art. 13, 15 and 17) and ICAEN register; Building Law (Ley 38/1999, art. 19 and 20, first additional provision); ITP law (Real Decreto Legislativo 1/1993, art. 10) and Agència Tributària de Catalunya, ITP rates; non-resident tax law (Real Decreto Legislativo 5/2004, art. 25); Decret llei 3/2023 and its annex, Constitutional Court ruling 64/2025; Ley 7/2012 (art. 7); Ley del Notariado (art. 23 and 24) and Ley Hipotecaria (art. 254). General information as of November 2026; check your case with a lawyer in Spain.