Spain: serving expat and cross-border buyers

Spanish agencies work with buyers who live in one country, hold a passport from another and pay from a third. Their file has to satisfy the notary, the bank and, increasingly, the agency's own compliance duties. This briefing sets out what to collect and check. It is written for agencies and developers.

The tax number every buyer needs first

A buyer cannot complete a purchase in Spain without an NIE, the foreigner identification number used as the personal tax number. Guides for non-residents describe the application on form EX-15 with the passport and proof of payment of the fee, made at a police foreigners' office in Spain or at a Spanish consulate abroad. Timing differs by source: one gives one to four weeks, another four to eight weeks, longer at busy consulates. The NIE is often the slowest step, so make it the first task, not the last. A May 2026 law-firm guide plans eight to sixteen weeks from first offer to keys (see the CostaLuz guide).

What to collect

For each buyer:

• a valid passport or national ID, and the residence permit if the buyer lives outside the country of citizenship
• the NIE, or proof that the application is under way
• proof of address
• the tax identification number in the country of residence
• evidence of the funds, with a trail back to the source
• marital status and the planned form of ownership
• for a company buyer: incorporation documents, the register of directors and shareholders, and the individuals who ultimately own or control it

Sources advise a Spanish bank account for the purchase, for utilities and for taxes, though alternatives exist. Foreign-language documents are used in Spain with a Hague apostille where the country is a party, and a translation by a sworn translator.

Your own obligations as an agent

Real estate agents are obliged subjects under Spain's anti-money-laundering law, Law 10/2010, as far as they professionally mediate in the purchase and sale of property, with the detail in Royal Decree 304/2014. The supervisor is SEPBLAC, Spain's financial intelligence unit. In practice the duties are:

• identify the customer and the beneficial owner before the relationship starts; for a company this is typically the person who owns or controls more than 25 percent
• check the legitimate origin of the funds, which law firms single out as especially important in property deals
• keep records and report suspicious activity

Law-firm summaries describe failure on beneficial-owner identification as a serious infringement, with fines starting at EUR 60,000 (a single blog source; confirm with a lawyer). The European regulation that applies from 10 July 2027 treats real estate agents as obliged entities across the EU, with checks for occasional transactions of at least EUR 10,000 as reported. Bring your onboarding up to that standard early.

Cash limits you must explain

The Spanish Tax Agency states that the general limit for cash payments is EUR 1,000, and that for private individuals with tax domicile outside Spain it is EUR 10,000 (see the Tax Agency page). The page does not give the amount of the sanction. Tell buyers that large purchases are paid through the banking system, and that a buyer who offers cash is a reason to slow down.

Sanctions screening, done properly

Screen the buyer, any beneficial owner and any third-party payer against the EU consolidated sanctions list and any other list your bank requires, and keep a dated record. Under EU guidance, an entity owned or controlled more than 50 percent by a listed person is treated as listed. If a red flag appears, stop, take legal advice and report as Spanish rules require. Never advise a client on how to avoid a check.

Nationality is not a reason to refuse a file or to skip checks. Press reports say that the 2022 European Commission proposal to bar Russian nationals without EU residence from buying EU property did not pass. Bank deposits are separate: Article 5b of Regulation 833/2014 limits deposits above EUR 100,000 per bank for Russian nationals and residents, except nationals of EU and EEA states and holders of a temporary or permanent residence permit in a Member State (see the Commission FAQ). You do not apply that rule, but you should expect a bank to ask a buyer detailed questions.

Buyers who live in a third country

Tax residence and citizenship drive the buyer's own tax position after the purchase, and that is outside your role. What you can do is tell buyers to take tax advice in the country where they live, and to keep the purchase documents, because they will need them there. Do not give tax advice yourself.

A short checklist for your team

• start the NIE on day one
• ask for citizenship and residence status at the first call and record them
• collect the funds evidence before any deposit
• screen every party and payer and keep the record
• explain cash limits and the banking route to the buyer
• keep translations and apostilles on a timetable
• name one person responsible for compliance

Working with D.H. Realting

D.H. Realting is a trilingual (Russian, English, Polish) overseas-property platform. We introduce buyers, including expats and cross-border buyers, and support the process. Agencies that handle the deal locally and want to be introduced to such buyers can contact us through our partners page.

This briefing is informational only and is not legal, tax or investment advice. Facts were checked on 11 October 2026 from the sources named in the text; rules change, so confirm with a local lawyer before relying on any point.