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

Purchasing a property in Cambrils or on the Costa Daurada as a French citizen is a perfectly feasible operation, but it requires coordinating tax, banking, registration, and notarial procedures. The legal review must commence prior to making a reservation payment or signing a deposit agreement (contrato de arras).

1. Obtaining the NIE

The Foreigner Identification Number (NIE) identifies the buyer before the Spanish public administrations and is necessary to formalise the sale and purchase agreement and settle taxes. It may be applied for in Spain, through the corresponding Spanish consulate, or by representation when the relevant requirements are met.

As processing times depend on appointment availability and the chosen method, it is advisable to initiate this procedure before committing to a completion date.

2. Arranging Payments and Representation

A Spanish bank account can facilitate the payment of taxes, utilities, and community fees, although each entity applies its own identification and anti-money laundering (AML) compliance requirements.

If the buyer is unable to travel, certain procedures may be carried out by virtue of a power of attorney. The scope of the power of attorney must be reviewed to ensure it permits applying for the NIE, signing contracts, appearing before a public notary, or settling taxes, in accordance with actual requirements.

3. Reviewing the Legal Status of the Property

Prior to paying any deposit, the following must, at a minimum, be verified:

• Ownership and legal capacity of the selling party.

• Mortgages, embargoes, easements, and other encumbrances on the Land Registry.

• Outstanding community fees and Property Tax (IBI) debts.

• Tenancy status or presence of occupants.

• Consistency between the Land Registry, the Cadastere, and the physical reality of the property.

• Licences, renovations, and potential urban planning issues.

For properties located near the coast, it may also be necessary to verify specific administrative restrictions (coastal public domain limitations).

4. Correctly Negotiating the Deposit (Arras)

In Catalonia, Article 621-8 of the Catalan Civil Code presumes that any amount delivered constitutes a confirmatory deposit. If the parties wish to agree upon a penitential deposit (arras penitenciales), they must expressly state so.

Where the purchase is contingent upon a mortgage, the financing provisions must also be reviewed. Article 621-49 regulates the right of withdrawal due to the refusal of the credit institution where the contract provides for such financing, unless otherwise agreed and provided that the denial is documented and justified within the agreed timeframe.

5. Executing the Deed and Settling Taxes

The sale and purchase is formally executed in a public deed before a notary. In the case of a second-hand property located in Catalonia, the buyer must settle the Property Transfer Tax (ITP) using form 600.

From June 2025, the general rate is progressive: 10% up to 600,000 euros, and rates of 11%, 12%, and 13% for subsequent brackets. Certain buyers may apply reduced rates if they meet all the requirements. The general deadline for filing and payment is one month from the date of the instrument or contract.

In the case of new builds, taxation is typically structured around VAT (IVA) and Stamp Duty (AJD) instead of the general ITP applicable to second-hand properties.

6. Post-Completion Obligations of Non-Residents

An owner who maintains their tax residence outside Spain may have periodic obligations under Non-Resident Income Tax (IRNR), regardless of whether they rent the property or keep it at their own disposal. Property Tax (IBI), community fees, and, depending on assets and personal circumstances, other potential tax liabilities must also be monitored.

Pitfalls to Avoid

• Making a reservation payment prior to conducting due diligence on the property.

• Signing a deposit agreement with a completion deadline incompatible with obtaining financing.

• Calculating ITP solely on the purchase price without consulting the Reference Value (valor de referencia).

• Assuming that all renovations and alterations have been duly legalised.

• Executing powers of attorney or signing contracts that are not fully understood.

Bufete Trujillo assists French buyers throughout the entire process: NIE procurement, legal due diligence, negotiation of deposit agreements, notarial coordination, and tax settlement in Cambrils and the Costa Daurada.

Sources: Civil Code of Catalonia and the Catalan Tax Agency.

This article is for informational purposes only and does not substitute tailored legal and tax advice for individual transactions.