Sources below were consulted during preparation on 26 October 2026. Follow the relevant authority for current requirements. An official source supports a specific point; it does not approve this website or an individual transaction.
GOV.UK: buying and renting property in Spain
Official guidance for British nationals; an orientation source rather than an assessment of an individual home.
Junta de Andalucía: ITP and AJD measures
Regional source for general and reduced purchase-tax rates.
Junta de Andalucía: taxes associated with a home purchase
Explains the distinction between qualifying first supplies and later transactions.
Registradores: official property information service
Explains the property and rights information available through registry services.
BOE: Urban Leases Act, consolidated text
National source for relevant tenancy provisions; October 2026 amendments require attention.
BOE: Horizontal Property Act, consolidated text
National framework relevant to communities of owners and shared property.
Junta de Andalucía: tourist accommodation FAQs
Regional procedures and the need to verify municipal planning and applicable documentation.
BOE: Supreme Court judgment of 19 May 2026
Published 8 June 2026; identifies annulled provisions relating to the national unified rental-registration procedure.
Agencia Tributaria: withholding by a property purchaser
Explains the general 3% payment-on-account mechanism for a non-resident seller.
Banco de España: contracting a mortgage
Explains personalised mortgage information and the pre-signing process.
Spanish Consulate in London
Official starting point for relevant consular and residence information.
Marbella municipal tourism
Local orientation; not evidence of property-specific planning or rental permission.
Estepona municipal tourism
Local orientation; not a property valuation or legal assessment.
Short quotations, with context
“debe verificar con su ayuntamiento”Junta tourist accommodation FAQs. Our translation: “you must check with your town hall”. This is why regional registration is not presented as the complete permission check.
“al menos diez días”Banco de España mortgage guidance. Our translation: “at least ten days”. Read the full source for the information and procedure to which the period relates.
“as payment on account”
Agencia Tributaria’s non-resident withholding explanation. The distinction matters: withholding is not automatically the final assessed tax.
These excerpts are brief quotations, not a substitute for the original provisions. No independent professional legal review is claimed.
