Buying a property on the Costa Daurada as a French citizen: step-by-step guide in 2026

Each spring, the Costa Daurada receives a wave of French citizens drawn by a property market that combines competitive prices, Mediterranean quality of life and excellent connectivity with France. However, acquiring property in Spain as a resident abroad entails a series of formalities and decisions which, if taken without legal advice, may prove very costly.

At Bufet Trujillo, our team regularly assists French purchasers throughout the entire process, from the property search to signing before the notary. This article sets out the essential steps that every European Union citizen should know before buying in Cambrils, Salou, Tarragona or any municipality on the Costa Daurada.

Step 1: Obtain the NIE (Foreigner Identification Number)

The NIE is the indispensable tax identification document for any financial transaction in Spain: opening a bank account, signing a deed of sale and purchase, or paying taxes. Without it, the transaction cannot be completed before the notary.

Since 2024, EU citizens may apply for the NIE in person at the Tarragona Police Station or at the Spanish consulate in their city of residence. The timeframe varies between 2 and 6 weeks depending on the chosen route. Our firm handles this formality on the client’s behalf, avoiding unnecessary travel.

Step 2: Open a bank account in Spain

To pay the ITP (Property Transfer Tax), the notarial and land registry fees, and to set up future utility direct debits, it is highly advisable to have a Spanish bank account. Most banks require the NIE and the passport to open one.

Step 3: Review the legal and planning status of the property

Before signing anything, it is essential to verify that the property is free from encumbrances (mortgages, attachments), that it is duly registered in the Land Registry, and that its planning status is regular. Particularly in coastal areas, there are properties with irregularities in the legalisation of extensions or on undeveloped land. A land registry extract from the Tarragona Land Registry, which our firm can obtain within 24 hours, reveals all this information.

Step 4: The earnest money contract

Once the property has been chosen, it is customary to sign a penitential earnest money contract (regulated by Article 1454 of the Civil Code), which reserves the property in exchange for a deposit, normally 10% of the price. If the buyer withdraws, they forfeit the deposit. If it is the seller who defaults, they must return double the amount.

This contract should be reviewed carefully before signing, as it includes conditions regarding time limits, the condition of the property and existing encumbrances.

Step 5: The public deed and payment of taxes

The sale and purchase is formalised before a notary by means of a public deed. In Catalonia, the purchaser must pay the ITP, whose general rate in 2026 is 10% of the purchase price (or the cadastral reference value if higher). Reduced rates of 5% apply for first homes purchased by young people under 32 or by large families.

In addition, notarial fees and land registry registration costs will have to be met, which ordinarily amount to an additional 1% to 1.5% of the price. Post-purchase taxation for non-residents If the French purchaser does not establish their tax residence in Spain, they must submit Form 210 to the Tax Agency for Non-Resident Income Tax. If the property is not let, an annual income equal to 1.1% of the cadastral value is deemed to arise. If it is let, the net income is taxed at 19% (the rate applicable to EU residents).

At Bufet Trujillo, we assist foreign purchasers at every stage of the process: obtaining the NIE, legal review of the property, negotiation of the earnest money contract and notarial formalities. If you are thinking of buying on the Costa Daurada, contact us without obligation.