Moving from Ireland to Spain
As EU citizens, Irish buyers can move to Spain without a visa and simply register their residency after three months. Buying a home on the Costa del Sol still means a NIE, purchase taxes (10% IVA plus about 1.2% AJD on new-builds, or 7% ITP on resales in Andalucia), and ongoing non-resident or resident taxes via Modelo 210.
Moving from Ireland to Spain is one of the smoothest relocations an EU citizen can make, and the Costa del Sol (from Malaga through Marbella to Estepona and Sotogrande) remains the most popular landing spot for Irish buyers. Because Ireland is a European Union member state, Irish citizens enjoy full freedom of movement: no visa, no Golden Visa and no Non-Lucrative Visa are required. This guide walks through residency, the taxes on buying a new-build home, and the running costs and obligations that follow. For the mechanics of the purchase itself, see our companion guides on buying a new-build property in Spain and getting your NIE number.
Residency: what Irish citizens actually need
Under EU free-movement rules, an Irish citizen can live in Spain indefinitely. If you stay longer than three months you must register and obtain the Certificado de Registro de Ciudadano de la Union (the green EU residence certificate), applied for at an Oficina de Extranjeria or designated Policia Nacional station.1 To register you generally need to show sufficient financial means and either private or public healthcare cover, plus proof of address.1 There is no TIE card for EU nationals: the green A4 or credit-card-sized certificate is the document you keep.
You should also register on the padron (empadronamiento) at your local town hall once you have an address. The padron underpins access to local services, school places and the healthcare system, and it is quick to do. Because Spain, like Ireland, uses the euro, Irish movers avoid the currency exposure that sterling or dollar buyers face, which simplifies budgeting for both the purchase and day-to-day living.
Buying a home: NIE, taxes and completion costs
Every foreign buyer needs a NIE (Numero de Identidad de Extranjero), the tax identification number required to sign the deed, open a bank account and pay taxes. The tax you pay on purchase depends on whether the property is new or resale.
New-build property
A brand-new home bought from a developer is subject to IVA (VAT) at 10% of the price, plus AJD (Actos Juridicos Documentados, stamp duty).23 In Andalucia the general AJD rate is 1.2% following the 2021 regional tax reform, which lowered it from the previous 1.5%.3 So on a new-build you should budget roughly 11.2% in purchase taxes, before notary, Land Registry and legal fees.
Resale property
A resale (second-hand) home is not subject to IVA; instead it attracts ITP (Impuesto de Transmisiones Patrimoniales). Andalucia applies a flat 7% rate, simplified from the earlier progressive 8% to 10% scale in the same 2021 reform.3 No separate AJD is charged on a resale that pays ITP.
| Purchase tax | New-build (Andalucia) | Resale (Andalucia) |
|---|---|---|
| IVA (VAT) | 10% | Not applicable |
| AJD (stamp duty) | 1.2% | Not applicable |
| ITP (transfer tax) | Not applicable | 7% |
On top of tax, allow for notary fees, Land Registry inscription and legal fees (an independent lawyer is strongly advised, typically around 1% plus IVA). As a rough rule of thumb, total transaction costs on a Costa del Sol new-build come to roughly 12% to 14% on top of the price. See our guide on the true cost of buying property on the Costa del Sol for a full breakdown.
Off-plan buyer protection
If you buy off-plan, Spanish law (originating in Ley 57/1968 and now embedded in the building legislation) requires the developer to guarantee your stage payments through a bank guarantee or insurance policy, so your deposits are protected if the project is not delivered. Always confirm this guarantee is in place before paying.
Financing: mortgages for non-residents
Spanish banks lend to non-residents, but at lower loan-to-value ratios than for residents. As a market norm (not a legal cap), non-resident buyers are typically offered around 60% to 70% of the purchase price or valuation, whichever is lower, so you should plan for a larger deposit than you might in Ireland.[flags] Rates, terms and the required documentation vary by lender; our Spanish mortgages for non-residents guide covers the process. Once you register as a Spanish resident, better resident LTVs and terms usually become available.
Tax residency and the Ireland-Spain treaty
You become a Spanish tax resident if you spend more than 183 days in Spain in a calendar year, or if your main economic interests are based there.4 Tax residents are taxed on their worldwide income and file the annual IRPF return. The Ireland-Spain Double Taxation Convention allocates taxing rights between the two countries so the same income is not taxed twice, with mechanisms for credit relief.5 Broadly, most private pensions are taxable in your country of residence while government-service pensions typically remain taxable at source; because these rules are fact-specific, take advice before you move a pension across.5[flags]
New arrivals who become Spanish tax residents and hold assets abroad worth over 50,000 euros in any category must file the informational declaration Modelo 720.6 The associated penalty regime was struck down by the Court of Justice of the EU, but the reporting obligation itself remains, so do not skip it.6
If you keep your home as a non-resident
Many Irish buyers first purchase a holiday or investment home before relocating full time. As a non-resident owner you have obligations under IRNR (Impuesto sobre la Renta de no Residentes), declared on Modelo 210.7
- Imputed income (property not rented): Spain deems a notional income of 1.1% of the cadastral value (or 2% if the value has not been revised in the last ten years). For residents of the EU/EEA, including Ireland, this is taxed at 19%.7
- Rental income: EU/EEA residents are taxed at 19% on the net rental profit and can deduct allowable expenses; non-EU owners pay 24% on gross with no deductions. Being Irish (EU) is a real advantage here.7
Ongoing costs: IBI, community and utilities
IBI (Impuesto sobre Bienes Inmuebles) is the annual local property tax set by each town hall as a percentage of the cadastral value; rates vary by municipality and are broadly in the 0.4% to 1.1% band for urban property.8[flags] Budget also for the community fees (comunidad) on apartments and gated developments, rubbish charges (basura), home insurance and utilities. If you later sell, a non-resident seller has 3% of the sale price withheld by the buyer and paid to the tax authority on Modelo 211 as an advance against capital gains tax, and the seller settles any balance (EU/EEA capital gains rate 19%) via Modelo 210.7
Healthcare and schools
As an EU citizen you have several healthcare routes. Irish state pensioners can register the S1 form to access Spanish public healthcare funded by Ireland; workers who pay Spanish social security are covered through the system; and everyone can hold private cover, which is often used to satisfy the residency registration requirement.1[flags] Carry your European Health Insurance Card for the transition period. For families, the Costa del Sol has a wide choice of state schools (free) and international and British-curriculum private schools concentrated around Marbella, Estepona and Malaga, which suit Irish families wanting an English-language pathway. Verify enrolment rules and catchment with each town hall and school directly.
A sensible order of steps
- Apply for your NIE (in person in Spain or via the Spanish consulate).
- Open a Spanish bank account and arrange financing if needed.
- Instruct an independent Spanish lawyer before signing anything.
- Complete the purchase before a notary and pay IVA plus AJD, or ITP.
- Register on the padron, then obtain your green EU residence certificate after three months.
- Sort healthcare (S1, employment cover or private) and, if renting out, register for Modelo 210.
Because you are moving within the EU and staying in the eurozone, the friction is mostly administrative rather than legal. Get the tax and residency sequence right, use an independent lawyer, and the move from Ireland to the Costa del Sol is very achievable.
Frequently asked questions
Do Irish citizens need a visa to move to Spain?
No. Ireland is an EU member state, so Irish citizens have full freedom of movement. You do not need a visa, Golden Visa or Non-Lucrative Visa. If you stay longer than three months you simply register and obtain the green EU residence certificate (Certificado de Registro de Ciudadano de la Union).
What taxes do I pay when buying a new-build on the Costa del Sol?
New-build homes carry 10% IVA (VAT) plus AJD stamp duty, which in Andalucia is 1.2%. Resale properties instead pay 7% ITP transfer tax. Add notary, Land Registry and legal fees on top, so total transaction costs are usually around 12% to 14% of the price.
When do I become a Spanish tax resident?
Generally if you spend more than 183 days in Spain in a calendar year, or your main economic interests are in Spain. Tax residents are taxed on worldwide income, and the Ireland-Spain double taxation treaty prevents the same income being taxed twice.
What is Modelo 210 and do I need to file it?
Modelo 210 is the non-resident income tax (IRNR) return. If you own a Spanish property but are not tax resident, you file it either for deemed imputed income on a home you do not rent (1.1% of cadastral value taxed at 19% for EU residents) or on your rental income (19% on net profit for EU residents, with deductible expenses).
How much can a non-resident borrow for a Spanish mortgage?
As a market norm rather than a legal rule, Spanish banks typically lend non-residents around 60% to 70% of the purchase price or valuation, so plan for a larger deposit. Once you register as a Spanish resident, better loan-to-value ratios and terms usually become available.
Can my family use Spanish healthcare and schools?
Yes. As EU citizens you can access public healthcare through an S1 form (for Irish state pensioners), through Spanish social security if you work, or via private cover. Children can attend free state schools, and the Costa del Sol also has many international and British-curriculum private schools.
