Buying property in Spain as a Dutch or Belgian citizen

The Netherlands and Belgium are among the nationalities with the strongest presence on the Costa Blanca. The Dutch-speaking community is especially prominent in towns like Javea, Moraira, Calpe and Altea, where you will find supermarkets with Dutch products, cultural associations and an active social life.

Spain is the favourite destination for Dutch and Belgian retirees: climate, gastronomy, lower cost of living and frequent direct flights from Amsterdam, Eindhoven, Brussels and Antwerp to Alicante.

Both Dutch and Belgian citizens are EU citizens with full rights to:

• Buy property without restrictions.
• Reside in Spain without a visa.
• Work freely in Spain.
• Access mortgages on the same terms as Spanish residents.
• Apply for the EU Citizen Registration Certificate for stays exceeding 3 months.

The NIE is mandatory for buying property, opening a bank account and any tax-related procedure.

• Dutch citizens: apply at the Spanish Consulate in Amsterdam or The Hague.
• Belgian citizens: apply at the Spanish Embassy in Brussels or the Consulate in Antwerp.
• Also directly in Spain at the Foreigners Office or a National Police station.
• Documents: passport or European ID, form EX-15 and fee (~EUR 12).
• Timeframe: 1-3 weeks.

Costs when buying a resale property in the Valencia Region:

Estimated total: 12% to 14% of the purchase price.

Note for Dutch buyers: unlike the Netherlands where purchase costs are around 5-6%, in Spain they are significantly higher. The 10% ITP is the largest item.

The double taxation agreement between Spain and the Netherlands is particularly relevant:

• Rental income from a Spanish property is taxed in Spain (IRNR at 19% for EU residents). In the Netherlands, the property is declared under Box 3 (savings and investment) with a tax credit.
• Since 2025, the Netherlands applies a system based on actual returns in Box 3 (replacing the previous deemed return system). This may be advantageous if actual rental yield is lower than the deemed return.
• Capital gains on sale are taxed in Spain. In the Netherlands, capital gains on foreign property are generally taxed via Box 3.

For Belgian citizens:

• Rental income is taxed in Spain (IRNR 19%). In Belgium, foreign properties are declared at their actual rental value (not the cadastral income as with Belgian properties).
• The exemption with progression method applies: Spanish income is exempt in Belgium, but increases the tax rate applicable to your other Belgian income.
• Capital gains on sale are taxed in Spain. In Belgium, the sale of foreign property after 5 years of ownership is generally exempt from income tax.

• No hypotheekrenteaftrek: Spain does not have the mortgage interest deduction familiar to Dutch buyers.
• Notary: the Spanish notary has a different role from the Dutch/Belgian notary. You do not need a notary for the private contract (arras), only for the final public deed.
• No buyer's agent fee: in Spain, the estate agency commission is paid by the seller (generally 3-5%).
• Deposit contract (arras): a 10% deposit system (if you withdraw, you lose the deposit; if the seller withdraws, they return double). This system does not exist in the Netherlands or Belgium.
• Land Registry: the Spanish system (Registro de la Propiedad) is different from the Dutch Kadaster, but serves the same purpose of legal certainty.

Can I use my BSN or rijksregisternummer in Spain?

No. You need a Spanish NIE for all transactions. Your Dutch BSN or Belgian national register number has no validity in Spain.

Can I transfer my pension/AOW to Spain?

Yes. Dutch pensions (including AOW) and Belgian pensions can be transferred to a Spanish account. Public pensions are generally taxed in the country of origin under the tax treaties.

Do I need private health insurance?

If you are registered as a resident and contribute to Spanish Social Security (or receive a state pension), you are entitled to the public health system. Many Dutch and Belgian residents also opt for supplementary private insurance.

Are there tax advisors specialised in Dutch/Belgian matters?

Yes. On the Costa Blanca there are tax advisory firms specialised in Spanish-Dutch and Spanish-Belgian taxation. It is advisable to use one familiar with both systems.