{"id":3035,"date":"2026-07-09T15:00:43","date_gmt":"2026-07-09T15:00:43","guid":{"rendered":"https:\/\/pvm-invest.com\/new-build-property-purchase-guide\/"},"modified":"2026-08-31T16:31:02","modified_gmt":"2026-08-31T16:31:02","slug":"new-build-property-purchase-guide","status":"publish","type":"page","link":"https:\/\/pvm-invest.com\/es\/new-build-property-purchase-guide\/","title":{"rendered":"New-Build Property Purchase Guide"},"content":{"rendered":"\n\nNew-Build Property Purchase Guide for Foreign Buyers in Spain | PVM Invest<\/title>\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Fraunces:opsz,wght@9..144,400;9..144,500;9..144,600;9..144,700&family=Work+Sans:wght@300;400;500;600;700&family=IBM+Plex+Mono:wght@400;500&display=swap\" rel=\"stylesheet\">\n<style>\n :root{\n --cream:#F3E9D2;\n --paper:#FBF5E9;\n --ink:#2B2A25;\n --ink-soft:#5B5A4F;\n --teal:#1B4A4A;\n --teal-deep:#123433;\n 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td{padding:14px 16px;text-align:left;font-size:14.5px;border-bottom:1px solid var(--line);vertical-align:top;}\n table.compare th{font-family:'Fraunces',serif;font-weight:600;font-size:15px;}\n table.compare th.eu-col{color:var(--eu);}\n table.compare th.noneu-col{color:var(--noneu);}\n table.compare tr:last-child td{border-bottom:none;}\n table.compare td.label{color:var(--ink-soft);font-weight:500;width:26%;}\n\n .divider{height:46px;background-image:url(\"data:image\/svg+xml,%3Csvg xmlns='http:\/\/www.w3.org\/2000\/svg' viewBox='0 0 1200 46' preserveAspectRatio='none'%3E%3Cpath d='M0,23 C150,46 350,0 600,20 C850,40 1050,4 1200,23' stroke='%23D8C7A1' stroke-width='1.5' fill='none'\/%3E%3C\/svg%3E\");background-repeat:no-repeat;background-size:100% 100%;margin:0;}\n section.phase{padding:44px 0;}\n section.phase:nth-of-type(even){background:var(--paper);}\n .phase-head{display:flex;align-items:baseline;gap:18px;margin-bottom:8px;}\n .phase-num{font-family:'IBM Plex 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18px;border-radius:6px;font-size:14px;margin:18px 0;color:#4A2A18;}\n .figure{font-family:'IBM Plex Mono',monospace;background:var(--teal-deep);color:#F3E9D2;border-radius:10px;padding:20px 22px;margin:20px 0;font-size:14px;}\n .figure .row{display:flex;justify-content:space-between;padding:4px 0;border-bottom:1px dashed rgba(255,255,255,.15);}\n .figure .row:last-child{border-bottom:none;font-weight:600;color:var(--gold);}\n\n ul.checklist{list-style:none;padding:0;margin:14px 0;}\n ul.checklist li{position:relative;padding-left:24px;margin-bottom:8px;font-size:14.5px;}\n ul.checklist li::before{content:\"\u2713\";position:absolute;left:0;color:var(--eu);font-weight:700;}\n\n .glossary dt{font-family:'IBM Plex Mono',monospace;font-weight:600;color:var(--teal);margin-top:12px;font-size:14px;}\n .glossary dd{margin:2px 0 0;font-size:14.5px;color:var(--ink-soft);}\n\n footer{background:var(--teal-deep);color:#C9BE9E;padding:36px 0;font-size:13px;text-align:center;}\n footer strong{color:var(--paper);}\n .disclaimer{font-size:12.5px;color:var(--ink-soft);border-top:1px solid var(--line);margin-top:26px;padding-top:14px;}\n @media print{ .hero{padding:40px 0;} section.phase{page-break-inside:avoid;} }\n<\/style>\n\n\n\n<div class=\"hero\">\n <div class=\"wrap\">\n <div class=\"eyebrow\">PVM Invest \u00b7 Costa del Sol<\/div>\n <h1>New-Build Property Purchase Guide for Foreign Buyers in Spain<\/h1>\n <p>From choosing the development to your tax obligations after completion \u2014 the full process, always distinguishing between EU\/EEA buyers and non-EU buyers.<\/p>\n <div class=\"hero-tags\">\n <span class=\"tag\">Marbella \u00b7 Estepona \u00b7 Sotogrande<\/span>\n <span class=\"tag\">Updated 2026<\/span>\n <span class=\"tag\">ES \u00b7 EN \u00b7 DE<\/span>\n <\/div>\n <\/div>\n <div class=\"divider\" style=\"position:relative;\"><\/div>\n<\/div>\n\n<div class=\"profile-intro wrap\">\n <h2>Two buyer profiles, one goal<\/h2>\n <p class=\"sub\">Before walking through the process, it helps to know what changes legally depending on your nationality. This table summarises the differences that reappear at each stage.<\/p>\n <table class=\"compare\">\n <tbody><tr><th><\/th><th class=\"eu-col\">EU \/ EEA \/ Switzerland<\/th><th class=\"noneu-col\">Non-EU<\/th><\/tr>\n <tr><td class=\"label\">Right to buy<\/td><td>No restrictions; free movement of capital and people.<\/td><td>No restrictions on buying; some coastal\/border zones require prior military clearance.<\/td><\/tr>\n <tr><td class=\"label\">NIE<\/td><td>Mandatory, straightforward process via a Foreigners’ Office or Spanish consulate.<\/td><td>Mandatory, same process, though consular appointments can take longer depending on the country.<\/td><\/tr>\n <tr><td class=\"label\">Residency via purchase<\/td><td>Not applicable (already have free residency rights as EU citizens).<\/td><td>The old real-estate “Golden Visa” was abolished on 3 April 2025 (Organic Law 1\/2025). Buying property no longer grants residency.<\/td><\/tr>\n <tr><td class=\"label\">Mortgage financing<\/td><td>Typical LTV up to 70% of appraised value.<\/td><td>Typical LTV 60-70%, with stricter documentation and solvency requirements.<\/td><\/tr>\n <tr><td class=\"label\">Non-Resident Income Tax (IRNR)<\/td><td>General rate 19% on imputed or rental income.<\/td><td>General rate 24% (unless a double-taxation treaty applies).<\/td><\/tr>\n <tr><td class=\"label\">Wealth Tax<\/td><td>Can elect the regional regime (Andalusia: 100% rebate for net wealth up to roughly \u20ac3M).<\/td><td>Same option available following EU case law and reforms extending it since 2015-2025.<\/td><\/tr>\n <\/tbody><\/table>\n<\/div>\n\n<div class=\"divider\"><\/div>\n\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">01<\/span><h2>Choosing the development<\/h2><\/div>\n <p class=\"phase-kicker\">Exactly the same rules apply to EU and non-EU buyers here \u2014 this stage is about due diligence, not legal status.<\/p>\n <p>Before you focus on finishes or views, vet the developer: years in business, previously completed developments, and actual delivery record versus what was promised. Ask for references from previous buyers where possible.<\/p>\n <ul class=\"checklist\">\n <li>Verify the building licence with the relevant town hall.<\/li>\n <li>Confirm the developer holds the bank guarantee or surety insurance covering stage payments, required by the Spanish Building Standards Act (LOE) and the Technical Building Code.<\/li>\n <li>Check the project has been approved by the architects’ association and confirm the land’s urban planning classification.<\/li>\n <li>Compare specifications across similar developments in the same area \u2014 Marbella, Estepona, Benalm\u00e1dena, Mijas, Fuengirola, Manilva and Sotogrande sit at very different price points.<\/li>\n <\/ul>\n <div class=\"note\">Tip: with off-plan new-build, the contractual completion date is rarely met to the exact day. Always ask about the contractual tolerance period (usually 3-6 months) before signing.<\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">02<\/span><h2>Pre-purchase procedures<\/h2><\/div>\n <p class=\"phase-kicker\">The NIE is the mandatory first step for both profiles \u2014 nothing can be signed before a notary or opened at a bank without it.<\/p>\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>EU \/ EEA<\/h4>\n <p>Can apply for the NIE directly at a Foreigners’ Office in Spain or at the Spanish consulate in their home country. Usually resolved within a few weeks.<\/p>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>Non-EU<\/h4>\n <p>Same NIE process, though consular appointments can take longer depending on the country. Start the process 2-3 months ahead of the planned signing date.<\/p>\n <\/div>\n <\/div>\n <ul class=\"checklist\">\n <li>Open a Spanish bank account (needed for utilities, payments to the developer and, if applicable, the mortgage).<\/li>\n <li>Request a land registry extract (nota simple) for the property or the parent plot under construction, to check for charges, developer mortgages or annotations.<\/li>\n <li>Verify the planning status: confirm the plot is not subject to any planning enforcement or land-classification dispute.<\/li>\n <\/ul>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">03<\/span><h2>Reservation and deposit contract<\/h2><\/div>\n <p class=\"phase-kicker\">The reservation takes the unit off the market while the full paperwork is prepared. For off-plan property, legal protection of this sum is critical.<\/p>\n <p>The reservation agreement (typically \u20ac3,000-6,000, or a small percentage of the price) reserves the unit for an agreed period, usually 15-30 days, while the definitive purchase contract is drafted.<\/p>\n <ul class=\"checklist\">\n <li>Insist that the reservation amount is covered, from the very first euro, by the developer’s bank guarantee or surety insurance (mandatory by law for off-plan new-build).<\/li>\n <li>Review withdrawal penalty clauses, for both buyer and developer.<\/li>\n <li>Confirm the staged payment schedule and its link to specific construction milestones (foundations, structure, roof…).<\/li>\n <\/ul>\n <div class=\"note\">This stage is identical for EU and non-EU buyers: the Building Standards Act (LOE) protects any buyer equally, regardless of nationality.<\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">04<\/span><h2>Financing<\/h2><\/div>\n <p class=\"phase-kicker\">Real differences between profiles show up here, both in the percentage financed and the documentation required.<\/p>\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>EU \/ EEA<\/h4>\n <ul>\n <li>Typical LTV: up to 70% of appraised value.<\/li>\n <li>Documentation: passport\/ID, NIE, recent payslips or tax returns from the home country, bank statements.<\/li>\n <li>Smoother access to Spanish banks thanks to EU tax information-sharing agreements.<\/li>\n <\/ul>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>Non-EU<\/h4>\n <ul>\n <li>Typical LTV: 60-70%, sometimes lower depending on country of origin and the bank’s risk profile.<\/li>\n <li>Extra documentation: enhanced source-of-funds evidence under anti-money-laundering rules.<\/li>\n <li>Some lenders require additional life or repayment insurance.<\/li>\n <\/ul>\n <\/div>\n <\/div>\n <p>Common alternatives: developer-financed staged payments during construction (no bank involved), or combining personal savings with a smaller mortgage tranche taken out at completion.<\/p>\n <div class=\"note\">Mortgage rates for non-residents in 2026 run around 3.8%-5.0% APR, noticeably above the terms available to Spanish tax residents. Always compare several lenders and consider a mortgage broker specialised in non-resident clients.<\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">05<\/span><h2>Purchase contract and staged payments<\/h2><\/div>\n <p class=\"phase-kicker\">The typical structure on the Costa del Sol spreads the price across several milestones before delivery.<\/p>\n <div class=\"figure\">\n <div class=\"row\"><span>Reservation<\/span><span>\u20ac3,000-6,000<\/span><\/div>\n <div class=\"row\"><span>On signing the private contract<\/span><span>~20-30% of price<\/span><\/div>\n <div class=\"row\"><span>Interim payments (by build milestone)<\/span><span>~20-30% of price<\/span><\/div>\n <div class=\"row\"><span>On completion \/ at the deed<\/span><span>Remainder (~40-50%)<\/span><\/div>\n <\/div>\n <p>Every staged payment must be covered by the developer’s guarantee or surety insurance from day one \u2014 not only once a certain amount is reached. This is one of the points most worth reviewing with an independent lawyer before signing.<\/p>\n <ul class=\"checklist\">\n <li>Confirm the contract correctly identifies the registered plot (or the parent plot, if not yet split into individual units).<\/li>\n <li>Check built, usable and terrace surface areas and how they’re reflected in the price per square metre.<\/li>\n <li>Review force majeure clauses and their effect on delivery deadlines.<\/li>\n <\/ul>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">06<\/span><h2>Public deed and key handover<\/h2><\/div>\n <p class=\"phase-kicker\">Signing day at the notary concentrates most of the taxes and formalisation costs.<\/p>\n <div class=\"figure\">\n <div class=\"row\"><span>VAT (new-build, national rate)<\/span><span>10% of price<\/span><\/div>\n <div class=\"row\"><span>Stamp Duty \u2014 AJD (Andalusia)<\/span><span>1.2% of price<\/span><\/div>\n <div class=\"row\"><span>Notary<\/span><span>~\u20ac500-1,000<\/span><\/div>\n <div class=\"row\"><span>Land Registry<\/span><span>~\u20ac400-700<\/span><\/div>\n <div class=\"row\"><span>Legal\/admin processing (gestor\u00eda)<\/span><span>~\u20ac300-500<\/span><\/div>\n <div class=\"row\"><span>Estimated total on top of price<\/span><span>\u2248 12-13%<\/span><\/div>\n <\/div>\n <div class=\"note\">Andalusia offers reduced Stamp Duty rates (0.1%-1%) for specific groups \u2014 under-35s, large families or people with disabilities \u2014 always for a habitual residence and within value limits. These rarely apply to foreign buyers purchasing a second home, but it’s worth checking case by case.<\/div>\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>EU \/ EEA<\/h4>\n <p>Can sign in person or through a power of attorney granted in the home country (with a Hague Apostille and sworn translation if not in Spanish).<\/p>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>Non-EU<\/h4>\n <p>Same power-of-attorney mechanism. If the home country is not a party to the Hague Convention, the document requires consular legalisation instead of an apostille.<\/p>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">07<\/span><h2>Tax obligations after purchase<\/h2><\/div>\n <p class=\"phase-kicker\">Buying doesn’t close the tax chapter: the property generates annual obligations for as long as you own, use or let it.<\/p>\n\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>IRNR \u2014 EU \/ EEA<\/h4>\n <ul>\n <li>General rate: 19% on imputed income (own use) or net rental income.<\/li>\n <li>Deductible expenses available on rental income (unlike non-EU owners).<\/li>\n <li>Form 210, filed annually (own use) or quarterly (rental).<\/li>\n <\/ul>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>IRNR \u2014 Non-EU<\/h4>\n <ul>\n <li>General rate: 24% on imputed income or gross rental income (no expense deductions, unless a double-taxation treaty says otherwise).<\/li>\n <li>Same Form 210, same filing deadlines.<\/li>\n <li>Check the double-taxation treaty in force between Spain and your country of tax residence, which may modify the applicable rate.<\/li>\n <\/ul>\n <\/div>\n <\/div>\n\n <ul class=\"checklist\">\n <li><strong>IBI<\/strong> (local property tax): annual municipal charge on the cadastral value, roughly 0.4%-1.1% depending on the town hall.<\/li>\n <li><strong>Refuse collection fee<\/strong> and other municipal charges, depending on the municipality.<\/li>\n <li><strong>Wealth Tax<\/strong>: Andalusia offers a 100% rebate for net wealth up to roughly \u20ac3M (Decree-Law 7\/2022). Above that threshold, the national Temporary Solidarity Tax on Large Fortunes (ITSGF) applies, partly neutralising the regional rebate. EU\/EEA non-residents \u2014 and, following recent reforms, non-EU residents too \u2014 can elect Andalusia’s regional rules if that is where the largest share of their Spanish assets is located.<\/li>\n <li><strong>Holiday rentals<\/strong>: if the property is let, rental income must be declared via Form 210 (quarterly) and the property must be registered with the relevant regional tourism register (Registro de Turismo de Andaluc\u00eda).<\/li>\n <\/ul>\n\n <div class=\"note\">Practical tip: appoint a fiscal representative in Spain (a tax adviser or gestor\u00eda) so the quarterly or annual Form 210 deadlines are never missed \u2014 late filing triggers automatic surcharges regardless of the owner’s nationality.<\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">08<\/span><h2>Status-specific considerations<\/h2><\/div>\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>EU \/ EEA \/ Switzerland<\/h4>\n <p>Free movement of people and capital: no residency authorisation is needed to buy or to spend time in the property. Buyers can register on the local padr\u00f3n freely if they establish habitual residence in Spain.<\/p>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>Non-EU<\/h4>\n <p>Can buy without restriction, but the purchase no longer grants residency since the real-estate Golden Visa was abolished (3 April 2025, Organic Law 1\/2025). Anyone wishing to reside in Spain should look at other routes: the Digital Nomad Visa, the Non-Lucrative Visa, the Entrepreneur Visa, or the EU Blue Card for qualified professionals. Golden Visa applications filed before 3 April 2025 keep their rights under the previous rules.<\/p>\n <\/div>\n <\/div>\n <div class=\"note\">Certain strategically sensitive or coastal\/border zones may require prior authorisation from the Ministry of Defence for non-EU buyers. In practice this affects a minority of specific plots, but it’s worth confirming with your gestor\u00eda when reviewing the land registry extract.<\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">09<\/span><h2>Appendix<\/h2><\/div>\n\n <h3 style=\"font-size:17px;margin-bottom:10px;\">Document checklist<\/h3>\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>EU \/ EEA<\/h4>\n <ul>\n <li>Valid passport or ID card<\/li>\n <li>NIE<\/li>\n <li>Spanish bank account<\/li>\n <li>Proof of income \/ tax return<\/li>\n <li>Power of attorney (if not signing in person)<\/li>\n <\/ul>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>Non-EU<\/h4>\n <ul>\n <li>Valid passport<\/li>\n <li>NIE<\/li>\n <li>Spanish bank account<\/li>\n <li>Enhanced source-of-funds documentation<\/li>\n <li>Power of attorney with apostille or consular legalisation<\/li>\n <\/ul>\n <\/div>\n <\/div>\n\n <h3 style=\"font-size:17px;margin:26px 0 10px;\">Glossary<\/h3>\n <dl class=\"glossary\">\n <dt>NIE<\/dt><dd>Foreigner Identification Number. Required for any economic transaction in Spain.<\/dd>\n <dt>Nota simple<\/dt><dd>Land registry extract showing ownership and any charges on a property.<\/dd>\n <dt>Arras<\/dt><dd>Deposit\/reservation contract preceding the definitive purchase agreement.<\/dd>\n <dt>AJD<\/dt><dd>Stamp Duty on documented legal acts. Regional tax charged on the new-build deed alongside VAT.<\/dd>\n <dt>IRNR<\/dt><dd>Non-Resident Income Tax. Filed via Form 210.<\/dd>\n <dt>IBI<\/dt><dd>Annual municipal property tax based on the cadastral value.<\/dd>\n <dt>LOE<\/dt><dd>Spanish Building Standards Act. Sets out buyer guarantees for off-plan new-build.<\/dd>\n <\/dl>\n\n <div class=\"disclaimer\">This guide is for informational purposes only and does not constitute legal or tax advice. Spanish and Andalusian regulations (regional taxes, visa regimes, Wealth Tax) change frequently; please confirm every figure with a lawyer or tax adviser before signing any binding document. Prepared for PVM Invest, Costa del Sol.<\/div>\n <\/div>\n<\/section>\n\n<footer>\n <div class=\"wrap\"><strong>PVM Invest<\/strong> \u2014 Costa del Sol, Spain<br>Marbella \u00b7 Estepona \u00b7 Benalm\u00e1dena \u00b7 Fuengirola \u00b7 Mijas \u00b7 Manilva \u00b7 Sotogrande<\/div>\n<\/footer>\n\n\n\n<!DOCTYPE html>\n<html lang=\"es\">\n<head>\n<meta charset=\"UTF-8\">\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n<title>Gu\u00eda de Compra de Obra Nueva en Espa\u00f1a para Extranjeros | PVM Invest<\/title>\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Fraunces:opsz,wght@9..144,400;9..144,500;9..144,600;9..144,700&family=Work+Sans:wght@300;400;500;600;700&family=IBM+Plex+Mono:wght@400;500&display=swap\" rel=\"stylesheet\">\n<style>\n :root{\n --cream:#F3E9D2;\n --paper:#FBF5E9;\n --ink:#2B2A25;\n --ink-soft:#5B5A4F;\n --teal:#1B4A4A;\n --teal-deep:#123433;\n 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Mono',monospace;font-weight:600;color:var(--teal);margin-top:12px;font-size:14px;}\n .glossary dd{margin:2px 0 0;font-size:14.5px;color:var(--ink-soft);}\n\n footer{background:var(--teal-deep);color:#C9BE9E;padding:36px 0;font-size:13px;text-align:center;}\n footer strong{color:var(--paper);}\n\n .disclaimer{font-size:12.5px;color:var(--ink-soft);border-top:1px solid var(--line);margin-top:26px;padding-top:14px;}\n @media print{ .hero{padding:40px 0;} section.phase{page-break-inside:avoid;} }\n<\/style>\n<\/head>\n<body>\n\n<div class=\"hero\">\n <div class=\"wrap\">\n <div class=\"eyebrow\">PVM Invest \u00b7 Costa del Sol<\/div>\n <h1>Gu\u00eda de Compra de Obra Nueva en Espa\u00f1a para Extranjeros<\/h1>\n <p>De la elecci\u00f3n de la promoci\u00f3n a las obligaciones fiscales tras la escritura \u2014 el proceso completo, diferenciando siempre entre comprador comunitario (UE\/EEE) y no comunitario.<\/p>\n <div class=\"hero-tags\">\n <span class=\"tag\">Marbella \u00b7 Estepona \u00b7 Sotogrande<\/span>\n <span class=\"tag\">Actualizado 2026<\/span>\n <span class=\"tag\">ES \u00b7 EN \u00b7 DE<\/span>\n <\/div>\n <\/div>\n <div class=\"divider\" style=\"position:relative;\"><\/div>\n<\/div>\n\n<div class=\"profile-intro wrap\">\n <h2>Dos perfiles de comprador, un mismo objetivo<\/h2>\n <p class=\"sub\">Antes de entrar en el proceso, conviene tener claro qu\u00e9 cambia legalmente seg\u00fan tu nacionalidad. Esta tabla resume las diferencias que reaparecer\u00e1n en cada fase.<\/p>\n <table class=\"compare\">\n <tr><th><\/th><th class=\"eu-col\">Comunitario (UE \/ EEE \/ Suiza)<\/th><th class=\"noneu-col\">No comunitario<\/th><\/tr>\n <tr><td class=\"label\">Derecho a comprar<\/td><td>Sin restricciones, libre circulaci\u00f3n de capitales y personas.<\/td><td>Sin restricciones para comprar; s\u00ed existen zonas con autorizaci\u00f3n militar previa (costeras\/fronterizas).<\/td><\/tr>\n <tr><td class=\"label\">NIE<\/td><td>Obligatorio, tr\u00e1mite simple v\u00eda Oficina de Extranjer\u00eda o consulado.<\/td><td>Obligatorio, mismo tr\u00e1mite, a veces con cita m\u00e1s limitada seg\u00fan consulado.<\/td><\/tr>\n <tr><td class=\"label\">Residencia v\u00eda compra<\/td><td>No aplica (ya tienen libre residencia como comunitarios).<\/td><td>La antigua “Golden Visa” inmobiliaria qued\u00f3 suprimida el 3 de abril de 2025 (Ley Org\u00e1nica 1\/2025). La compra ya no da derecho a residencia.<\/td><\/tr>\n <tr><td class=\"label\">Financiaci\u00f3n hipotecaria<\/td><td>LTV habitual 70% del valor de tasaci\u00f3n.<\/td><td>LTV habitual 60-70%, con mayor exigencia documental y de solvencia.<\/td><\/tr>\n <tr><td class=\"label\">Impuesto sobre la Renta de no residentes (IRNR)<\/td><td>Tipo general 19% sobre rentas imputadas o de alquiler.<\/td><td>Tipo general 24% (salvo convenio de doble imposici\u00f3n aplicable).<\/td><\/tr>\n <tr><td class=\"label\">Impuesto sobre el Patrimonio<\/td><td>Puede optar por la normativa auton\u00f3mica (Andaluc\u00eda: bonificaci\u00f3n del 100% hasta patrimonios de ~3 M\u20ac).<\/td><td>Misma opci\u00f3n disponible desde la extensi\u00f3n jurisprudencial del TJUE y reformas 2015-2025.<\/td><\/tr>\n <\/table>\n<\/div>\n\n<div class=\"divider\"><\/div>\n\n<!-- FASE 1 -->\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">01<\/span><h2>Elecci\u00f3n de la promoci\u00f3n<\/h2><\/div>\n <p class=\"phase-kicker\">El mismo criterio aplica a comunitarios y no comunitarios: aqu\u00ed no hay diferencias legales, solo buen criterio.<\/p>\n <p>Antes de fijarte en calidades o vistas, eval\u00faa al promotor: a\u00f1os de actividad, promociones entregadas y plazo real de entrega frente al comprometido. Pide referencias de compradores anteriores si es posible.<\/p>\n <ul class=\"checklist\">\n <li>Verifica la licencia de obra (licencia municipal de edificaci\u00f3n) en el ayuntamiento correspondiente.<\/li>\n <li>Confirma que el promotor dispone del aval bancario o seguro de cauci\u00f3n que garantiza las cantidades entregadas a cuenta, exigido por la Ley de Ordenaci\u00f3n de la Edificaci\u00f3n (LOE) y el C\u00f3digo T\u00e9cnico de la Edificaci\u00f3n.<\/li>\n <li>Revisa el proyecto visado por el colegio de arquitectos y la calificaci\u00f3n urban\u00edstica del suelo.<\/li>\n <li>Compara memoria de calidades entre promociones similares en la misma zona (Marbella, Estepona, Benalm\u00e1dena, Mijas, Fuengirola, Manilva, Sotogrande tienen rangos de precio muy distintos).<\/li>\n <\/ul>\n <div class=\"note\">Consejo: en obra nueva sobre plano (“off-plan”), el plazo de entrega comprometido en contrato rara vez se cumple al d\u00eda exacto. Pregunta siempre por el margen de tolerancia contractual (habitualmente 3-6 meses) antes de firmar.<\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<!-- FASE 2 -->\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">02<\/span><h2>Tr\u00e1mites previos a la compra<\/h2><\/div>\n <p class=\"phase-kicker\">El NIE es el primer paso obligatorio para ambos perfiles \u2014 sin \u00e9l no se puede firmar nada ante notario ni abrir cuenta bancaria.<\/p>\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>Comunitario (UE\/EEE)<\/h4>\n <p>Puede solicitar el NIE directamente en la Oficina de Extranjer\u00eda en Espa\u00f1a o en el consulado espa\u00f1ol de su pa\u00eds de origen. El tr\u00e1mite suele resolverse en pocas semanas.<\/p>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>No comunitario<\/h4>\n <p>Mismo tr\u00e1mite de NIE, aunque la cita consular puede tener mayor demora seg\u00fan el pa\u00eds. Se recomienda iniciar el tr\u00e1mite con 2-3 meses de antelaci\u00f3n sobre la firma prevista.<\/p>\n <\/div>\n <\/div>\n <ul class=\"checklist\">\n <li>Apertura de cuenta bancaria en Espa\u00f1a (necesaria para domiciliar suministros, pagos al promotor y, en su caso, la hipoteca).<\/li>\n <li>Solicitud de nota simple registral del inmueble o de la finca matriz en construcci\u00f3n, para comprobar cargas, hipotecas del promotor o anotaciones.<\/li>\n <li>Verificaci\u00f3n de la situaci\u00f3n urban\u00edstica: que la parcela no est\u00e9 afectada por disciplina urban\u00edstica o litigios de calificaci\u00f3n de suelo.<\/li>\n <\/ul>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<!-- FASE 3 -->\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">03<\/span><h2>Reserva y contrato de arras<\/h2><\/div>\n <p class=\"phase-kicker\">La reserva bloquea la vivienda mientras se prepara la documentaci\u00f3n completa. En obra nueva, la protecci\u00f3n legal de este importe es cr\u00edtica.<\/p>\n <p>El contrato de reserva (normalmente 3.000-6.000 \u20ac o un peque\u00f1o porcentaje del precio) retira la unidad del mercado por un plazo acordado, t\u00edpicamente 15-30 d\u00edas, mientras se redacta el contrato de compraventa definitivo.<\/p>\n <ul class=\"checklist\">\n <li>Exige que el importe de reserva quede cubierto, desde el primer euro, por el aval bancario o seguro de cauci\u00f3n del promotor (obligatorio por ley en obra nueva sobre plano).<\/li>\n <li>Revisa cl\u00e1usulas de penalizaci\u00f3n por desistimiento, tanto del comprador como del promotor.<\/li>\n <li>Confirma el calendario de pagos aplazados y su vinculaci\u00f3n a hitos de construcci\u00f3n concretos (cimentaci\u00f3n, estructura, cubierta…).<\/li>\n <\/ul>\n <div class=\"note\">Esta fase es id\u00e9ntica para comunitarios y no comunitarios: la Ley de Ordenaci\u00f3n de la Edificaci\u00f3n protege por igual a cualquier comprador, con independencia de su nacionalidad.<\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<!-- FASE 4 -->\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">04<\/span><h2>Financiaci\u00f3n<\/h2><\/div>\n <p class=\"phase-kicker\">Aqu\u00ed s\u00ed aparecen diferencias reales entre perfiles, tanto en el porcentaje financiable como en la documentaci\u00f3n exigida.<\/p>\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>Comunitario<\/h4>\n <ul>\n <li>LTV habitual: hasta 70% del valor de tasaci\u00f3n.<\/li>\n <li>Documentaci\u00f3n: pasaporte\/DNI, NIE, \u00faltimas n\u00f3minas o declaraci\u00f3n de renta del pa\u00eds de origen, extractos bancarios.<\/li>\n <li>Acceso m\u00e1s fluido a la banca espa\u00f1ola por acuerdos de intercambio de informaci\u00f3n fiscal dentro de la UE.<\/li>\n <\/ul>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>No comunitario<\/h4>\n <ul>\n <li>LTV habitual: 60-70%, en ocasiones inferior seg\u00fan pa\u00eds de origen y perfil de riesgo del banco.<\/li>\n <li>Documentaci\u00f3n adicional: justificaci\u00f3n reforzada del origen de fondos (normativa de prevenci\u00f3n de blanqueo de capitales).<\/li>\n <li>Algunas entidades exigen un seguro de vida o de amortizaci\u00f3n adicional.<\/li>\n <\/ul>\n <\/div>\n <\/div>\n <p>Alternativas frecuentes: financiaci\u00f3n directa del promotor en cuotas durante la construcci\u00f3n (sin banco de por medio), o combinaci\u00f3n de ahorro propio con un tramo hipotecario reducido al momento de la entrega de llaves.<\/p>\n <div class=\"note\">Los tipos hipotecarios para no residentes en 2026 rondan el 3,8%-5,0% TAE, sensiblemente por encima de las condiciones para residentes fiscales en Espa\u00f1a. Compara siempre varias entidades y un br\u00f3ker hipotecario especializado en no residentes.<\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<!-- FASE 5 -->\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">05<\/span><h2>Contrato de compraventa y pagos aplazados<\/h2><\/div>\n <p class=\"phase-kicker\">La estructura habitual en la Costa del Sol distribuye el precio en varios hitos antes de la entrega.<\/p>\n <div class=\"figure\">\n <div class=\"row\"><span>Reserva<\/span><span>3.000-6.000 \u20ac<\/span><\/div>\n <div class=\"row\"><span>A la firma del contrato privado<\/span><span>~20-30% del precio<\/span><\/div>\n <div class=\"row\"><span>Pagos intermedios (seg\u00fan hitos de obra)<\/span><span>~20-30% del precio<\/span><\/div>\n <div class=\"row\"><span>A la entrega \/ escritura<\/span><span>Resto (~40-50%)<\/span><\/div>\n <\/div>\n <p>Cada pago aplazado debe quedar cubierto por el aval o seguro de cauci\u00f3n del promotor desde el primer d\u00eda \u2014 no solo desde que se supera un determinado importe. Es uno de los puntos que m\u00e1s conviene revisar con un abogado independiente antes de firmar.<\/p>\n <ul class=\"checklist\">\n <li>Confirma que el contrato identifica registralmente la finca (o finca matriz si a\u00fan no est\u00e1 dividida horizontalmente).<\/li>\n <li>Revisa la superficie construida, \u00fatil y de terraza, y su reflejo exacto en el precio por metro cuadrado.<\/li>\n <li>Verifica cl\u00e1usulas de fuerza mayor y su efecto sobre los plazos de entrega.<\/li>\n <\/ul>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<!-- FASE 6 -->\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">06<\/span><h2>Escritura p\u00fablica y entrega de llaves<\/h2><\/div>\n <p class=\"phase-kicker\">El d\u00eda de la firma ante notario concentra la mayor parte de los impuestos y costes de formalizaci\u00f3n.<\/p>\n <div class=\"figure\">\n <div class=\"row\"><span>IVA (obra nueva, tipo estatal)<\/span><span>10% del precio<\/span><\/div>\n <div class=\"row\"><span>AJD \u2014 Actos Jur\u00eddicos Documentados (Andaluc\u00eda)<\/span><span>1,2% del precio<\/span><\/div>\n <div class=\"row\"><span>Notar\u00eda<\/span><span>~500-1.000 \u20ac<\/span><\/div>\n <div class=\"row\"><span>Registro de la Propiedad<\/span><span>~400-700 \u20ac<\/span><\/div>\n <div class=\"row\"><span>Gestor\u00eda \/ tramitaci\u00f3n<\/span><span>~300-500 \u20ac<\/span><\/div>\n <div class=\"row\"><span>Total estimado adicional sobre el precio<\/span><span>\u2248 12-13%<\/span><\/div>\n <\/div>\n <div class=\"note\">El AJD en Andaluc\u00eda tiene tipos reducidos (0,1%-1%) para colectivos concretos: menores de 35 a\u00f1os, familias numerosas o personas con discapacidad, siempre en vivienda habitual y con l\u00edmites de valor. Rara vez aplican a compradores extranjeros que adquieren segunda residencia, pero conviene verificarlo caso a caso.<\/div>\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>Comunitario<\/h4>\n <p>Puede firmar en persona o mediante poder notarial otorgado en su pa\u00eds de origen (con apostilla de La Haya y traducci\u00f3n jurada si el idioma no es espa\u00f1ol).<\/p>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>No comunitario<\/h4>\n <p>Mismo mecanismo de representaci\u00f3n mediante poder notarial. Si el pa\u00eds de origen no es parte del Convenio de La Haya, el documento requiere legalizaci\u00f3n consular en lugar de apostilla.<\/p>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<!-- FASE 7 -->\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">07<\/span><h2>Obligaciones fiscales tras la compra<\/h2><\/div>\n <p class=\"phase-kicker\">La compra no cierra el cap\u00edtulo fiscal: la propiedad genera obligaciones anuales mientras la mantengas, la uses o la alquiles.<\/p>\n\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>IRNR \u2014 Comunitario (UE\/EEE)<\/h4>\n <ul>\n <li>Tipo general: 19% sobre la renta imputada (uso propio) o sobre el rendimiento neto del alquiler.<\/li>\n <li>Gastos deducibles en caso de alquiler (a diferencia de los no comunitarios).<\/li>\n <li>Modelo 210, presentaci\u00f3n anual (uso propio) o trimestral (alquiler).<\/li>\n <\/ul>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>IRNR \u2014 No comunitario<\/h4>\n <ul>\n <li>Tipo general: 24% sobre la renta imputada o el rendimiento \u00edntegro del alquiler (sin deducci\u00f3n de gastos, salvo convenio de doble imposici\u00f3n que disponga lo contrario).<\/li>\n <li>Mismo modelo 210, mismos plazos de presentaci\u00f3n.<\/li>\n <li>Revisar el convenio de doble imposici\u00f3n vigente entre Espa\u00f1a y el pa\u00eds de residencia fiscal, que puede modificar el tipo aplicable.<\/li>\n <\/ul>\n <\/div>\n <\/div>\n\n <ul class=\"checklist\">\n <li><strong>IBI<\/strong> (Impuesto sobre Bienes Inmuebles): tasa municipal anual sobre el valor catastral, entre el 0,4% y el 1,1% aproximadamente seg\u00fan el ayuntamiento.<\/li>\n <li><strong>Tasa de basuras<\/strong> y otras tasas municipales, seg\u00fan el municipio.<\/li>\n <li><strong>Impuesto sobre el Patrimonio<\/strong>: en Andaluc\u00eda existe bonificaci\u00f3n del 100% para patrimonios netos hasta aproximadamente 3 M\u20ac (Decreto-Ley 7\/2022). Por encima de ese umbral, entra en juego el Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF) estatal, que neutraliza parcialmente la bonificaci\u00f3n auton\u00f3mica. Los no residentes de la UE\/EEE, y desde reformas recientes tambi\u00e9n de terceros pa\u00edses, pueden optar por aplicar la normativa auton\u00f3mica de Andaluc\u00eda si all\u00ed radica el mayor valor de sus bienes en Espa\u00f1a.<\/li>\n <li><strong>Alquiler tur\u00edstico\/vacacional<\/strong>: si se explota la vivienda, se debe declarar el rendimiento en el modelo 210 (trimestral) y cumplir con el registro tur\u00edstico auton\u00f3mico correspondiente (Registro de Turismo de Andaluc\u00eda).<\/li>\n <\/ul>\n\n <div class=\"note\">Recomendaci\u00f3n pr\u00e1ctica: designa un representante fiscal en Espa\u00f1a (asesor o gestor\u00eda) para no olvidar los plazos trimestrales o anuales del modelo 210 \u2014 el retraso genera recargos autom\u00e1ticos, con independencia de la nacionalidad del propietario.<\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<!-- FASE 8 -->\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">08<\/span><h2>Consideraciones espec\u00edficas por estatus<\/h2><\/div>\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>Comunitarios (UE\/EEE\/Suiza)<\/h4>\n <p>Libre circulaci\u00f3n de personas y capitales: no necesitan autorizaci\u00f3n de residencia para comprar ni para pasar temporadas en la vivienda. Pueden empadronarse libremente si fijan su residencia habitual en Espa\u00f1a.<\/p>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>No comunitarios<\/h4>\n <p>Pueden comprar sin restricciones, pero la compra ya no otorga derecho de residencia desde la supresi\u00f3n de la Golden Visa inmobiliaria (3 de abril de 2025, Ley Org\u00e1nica 1\/2025). Quienes deseen residir en Espa\u00f1a deben optar por otras v\u00edas: visado de n\u00f3mada digital, visado no lucrativo, visado de emprendedor o Tarjeta Azul UE para profesionales cualificados. Las solicitudes de Golden Visa presentadas antes del 3 de abril de 2025 mantienen sus derechos bajo la normativa anterior.<\/p>\n <\/div>\n <\/div>\n <div class=\"note\">Zonas de inter\u00e9s estrat\u00e9gico o costero-fronterizo pueden requerir autorizaci\u00f3n previa del Ministerio de Defensa para la compra por parte de extranjeros no comunitarios; en la pr\u00e1ctica esto afecta a una minor\u00eda de parcelas concretas, pero conviene confirmarlo con la gestor\u00eda al revisar la nota simple.<\/div>\n <\/div>\n<\/section>\n\n<div class=\"divider\"><\/div>\n\n<!-- ANEXO -->\n<section class=\"phase\">\n <div class=\"wrap\">\n <div class=\"phase-head\"><span class=\"phase-num\">09<\/span><h2>Anexo<\/h2><\/div>\n\n <h3 style=\"font-size:17px;margin-bottom:10px;\">Checklist documental<\/h3>\n <div class=\"status-block\">\n <div class=\"status-card eu\">\n <h4>Comunitario<\/h4>\n <ul>\n <li>Pasaporte o DNI en vigor<\/li>\n <li>NIE<\/li>\n <li>Cuenta bancaria espa\u00f1ola<\/li>\n <li>Justificante de ingresos \/ declaraci\u00f3n de renta<\/li>\n <li>Poder notarial (si no firma en persona)<\/li>\n <\/ul>\n <\/div>\n <div class=\"status-card noneu\">\n <h4>No comunitario<\/h4>\n <ul>\n <li>Pasaporte en vigor<\/li>\n <li>NIE<\/li>\n <li>Cuenta bancaria espa\u00f1ola<\/li>\n <li>Justificaci\u00f3n reforzada del origen de fondos<\/li>\n <li>Poder notarial con apostilla o legalizaci\u00f3n consular<\/li>\n <\/ul>\n <\/div>\n <\/div>\n\n <h3 style=\"font-size:17px;margin:26px 0 10px;\">Glosario de t\u00e9rminos<\/h3>\n <dl class=\"glossary\">\n <dt>NIE<\/dt><dd>N\u00famero de Identidad de Extranjero. Imprescindible para cualquier operaci\u00f3n econ\u00f3mica en Espa\u00f1a.<\/dd>\n <dt>Nota simple<\/dt><dd>Documento del Registro de la Propiedad que informa sobre titularidad y cargas de un inmueble.<\/dd>\n <dt>Arras<\/dt><dd>Contrato de se\u00f1al o reserva previo a la compraventa definitiva.<\/dd>\n <dt>AJD<\/dt><dd>Actos Jur\u00eddicos Documentados. Impuesto auton\u00f3mico que grava la escritura de obra nueva junto al IVA.<\/dd>\n <dt>IRNR<\/dt><dd>Impuesto sobre la Renta de No Residentes. Se declara mediante el modelo 210.<\/dd>\n <dt>IBI<\/dt><dd>Impuesto sobre Bienes Inmuebles. Tasa municipal anual sobre el valor catastral.<\/dd>\n <dt>LOE<\/dt><dd>Ley de Ordenaci\u00f3n de la Edificaci\u00f3n. Regula las garant\u00edas del comprador en obra nueva.<\/dd>\n <\/dl>\n\n <div class=\"disclaimer\">Esta gu\u00eda tiene finalidad informativa y no constituye asesoramiento legal ni fiscal. La normativa espa\u00f1ola y andaluza (impuestos auton\u00f3micos, r\u00e9gimen de visados, Impuesto sobre el Patrimonio) cambia con frecuencia; recomendamos confirmar cada dato con un abogado o asesor fiscal antes de firmar cualquier documento vinculante. Contenido preparado para PVM Invest, Costa del Sol.<\/div>\n <\/div>\n<\/section>\n\n<footer>\n <div class=\"wrap\"><strong>PVM Invest<\/strong> \u2014 Costa del Sol, Espa\u00f1a<br>Marbella \u00b7 Estepona \u00b7 Benalm\u00e1dena \u00b7 Fuengirola \u00b7 Mijas \u00b7 Manilva \u00b7 Sotogrande<\/div>\n<\/footer>\n\n<\/body>\n<\/html>","protected":false},"excerpt":{"rendered":"<p>New-Build Property Purchase Guide for Foreign Buyers in Spain | PVM Invest PVM Invest \u00b7 Costa del Sol New-Build Property Purchase Guide for Foreign Buyers in Spain From choosing the development to your tax obligations after completion \u2014 the full process, always distinguishing between EU\/EEA buyers and non-EU buyers. Marbella \u00b7 Estepona \u00b7 Sotogrande Updated […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-3035","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"New-Build Property Purchase Guide for Foreign Buyers in Spain | PVM Invest PVM Invest \u00b7 Costa del Sol New-Build Property Purchase Guide for Foreign Buyers in Spain From choosing the development to your tax obligations after completion \u2014 the full process, always distinguishing between EU\/EEA buyers and non-EU buyers. 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