Taxes for Polish Buyers Buying Property in Spain

Important — please read first. This is general information, not personalised legal or tax advice. Rates, forms and calendars are those verified as current at the review date (28 July 2026) and change by tax year and by circumstances; the Poland-side treaty mechanics in particular depend on your tax year and on how the OECD Multilateral Instrument applies. Confirm your own case with a registered adviser (asesor fiscal colegiado) in Spain and a doradca podatkowy in Poland before acting.

TL;DR: Because Poland is an EU member state, a Polish buyer is generally treated as an EU resident for Spain’s Non-Resident Income Tax (IRNR) — a 19% flat rate on rental income, imputed second-home income and capital gains, rather than the 24% that applies to most non-EU residents, and with the right to deduct expenses from rental income [1][2]. On purchase in Andalusia the standard cost is 10% IVA + 1.2% AJD on a new build or 7% ITP on a resale [6], plus a 3% withholding on the sale price when you later sell [3]. Under the Spain–Poland Double Taxation Convention, Spain has the primary right to tax property income; Poland then eliminates the double charge on your Polish return — confirm the exact method for your tax year, as it was affected by the OECD Multilateral Instrument [4][5][7].

Tax has two layers: what you owe in Spain, and how that interacts with your Polish obligations. This guide covers purchase, annual ownership and eventual sale, and flags where being a Polish (EU) tax resident changes things.

Purchase Taxes: The Same for Every Buyer

The tax on purchase depends on whether the property is a new build or a resale, and it is the same regardless of nationality. On the Costa del Sol (Andalusia):

• New build (first sale from a developer): VAT (IVA) at 10% nationally, plus Stamp Duty (AJD — Actos Jurídicos Documentados) at Andalusia’s general rate of 1.2% [6].
• Resale (second-hand, from a private seller): instead of VAT, Property Transfer Tax (ITP — Impuesto sobre Transmisiones Patrimoniales), charged in Andalusia at a general flat rate of 7% [6]. (Reduced rates such as 3.5% exist for specific profiles that a non-resident buying a second home would not normally meet [6].)

Nationality does not change these purchase taxes. What changes by nationality is the ongoing and exit taxation below.

Spanish Non-Resident Income Tax (IRNR): The EU Advantage

As a Polish tax resident who owns Spanish property but does not spend more than 183 days a year in Spain, you are liable for Non-Resident Income Tax (IRNR) on income connected to that property. This is where being Polish (i.e. EU) matters most: EU/EEA residents are taxed at 19%, whereas most non-EU/EEA residents (for example, post-Brexit UK buyers) are taxed at 24% [1].

IRNR applies in two common situations, both declared on Modelo 210 [2]:

1. Imputed income (property for personal use): if you own a second home you do not rent out, Spain taxes a deemed income of 1.1% or 2% of the cadastral value (valor catastral) — 1.1% where the cadastral value was revised recently, otherwise 2% — and applies the 19% rate to that base. Declared annually, with filing running through the year after the tax year and the deadline at 31 December of that following year [1][2].
2. Rental income: if you let the property, you declare it on Modelo 210 at 19% and — the EU advantage — on the net income, deducting allowable expenses (mortgage interest, insurance, maintenance, community fees, supplies). Non-EU residents cannot deduct these and are taxed at 24% on the gross rent [1]. Since the 2024 reform (Order HAC/56/2024), rental-income Modelo 210 is generally filed annually rather than quarterly; confirm the current-year calendar with your adviser [2].

Selling: The 3% Withholding and Capital Gains

Two tax events happen when a non-resident sells:

• 3% withholding (retención): the buyer is legally required to withhold 3% of the sale price and pay it to the Agencia Tributaria on your behalf using Modelo 211, within one month of the sale, giving you the stamped form as proof. It is a payment on account of your capital-gains tax [3].
• Capital gains: the gain (sale price minus acquisition cost and expenses) is taxed at a flat 19% for non-residents. You file a final Modelo 210 within four months of the sale to settle the actual tax: if the 3% withheld exceeds the tax due you reclaim the difference; if it falls short you top it up [2][3].

The Poland Side: The Treaty and Your Polish Return

The Spain–Poland Double Taxation Convention (published in the BOE, BOE-A-1982-14239, and later modified by the OECD Multilateral Instrument) allocates taxing rights [4][5].

• Taxing rights: income from immovable property — including rental income and gains on sale — may be taxed by the country where the property is located, so Spain has the primary right to tax your Costa del Sol property income [4].
• Removing the double charge: as a Polish tax resident you must still report your worldwide income, including the Spanish property income, on your Polish return, and Poland then relieves the double taxation. Poland’s income-tax law provides for this through a double-taxation-relief method (historically exemption-with-progression, moving toward the proportional-credit method / metoda proporcjonalnego odliczenia following the Multilateral Instrument) — but the method and its effective date depend on your tax year and are not fully settled in public guidance, so confirm the method that applies to you with a Polish adviser [5][7]. Foreign income and any foreign tax relief are reported on the PIT/ZG attachment alongside your main PIT return, due by 30 April of the following year [7].

How a Polish buyer settles Spanish property taxes

1. Get a NIE — required for every tax and property step [1].
2. Pay purchase tax at signing — 7% ITP or 10% IVA + 1.2% AJD, usually via your lawyer/representative [6].
3. File IRNR annually — imputed income (Modelo 210, 19% of the 1.1%/2% cadastral base, by 31 December of the following year) and/or net rental income (Modelo 210, 19%, calendar to confirm) [1][2].
4. Declare in Poland — Spanish rental income and/or gain on your PIT with the PIT/ZG attachment, applying the relief that fits your tax year, by 30 April [7].
5. Settle sale taxes — the buyer withholds 3% (Modelo 211); you then file a final Modelo 210 within four months to settle the 19% gain and reclaim any excess [3].

FAQ

What is the main tax advantage for a Polish buyer versus a British buyer?

Because Poland is an EU member state, a Polish buyer is generally an EU resident for Spain’s IRNR and taxed at 19%, with the right to deduct expenses from rental income. A post-Brexit British buyer is treated as non-EU and taxed at 24% on gross rental income with no deductions [1].

Do I have to pay Spanish tax even if I never rent out my property?

Generally yes — an annual “imputed income” tax: Spain assumes a notional benefit of 1.1% or 2% of the cadastral value and taxes it at 19% for EU residents, on Modelo 210 [1][2].

How does Poland stop me being taxed twice on my Spanish rental income?

Under the Spain–Poland treaty Spain taxes the Spanish property income first, and Poland then applies a double-taxation-relief method on your Polish return (reported via PIT/ZG). The specific method was affected by the OECD Multilateral Instrument and depends on your tax year, so confirm it with a Polish adviser [4][5][7].

What happens to the 3% withheld when I sell?

It is an advance payment against your capital-gains tax (19% of the profit), paid by the buyer to the Agencia Tributaria on Modelo 211. After the sale you file a final Modelo 210 within four months: if the 3% exceeds the tax due you get a refund; if it is less you pay the balance [2][3].

Which taxes do I pay at the moment of purchase in Andalusia?

A new build from a developer carries 10% VAT (IVA) plus 1.2% Stamp Duty (AJD); a resale from a private seller carries 7% Transfer Tax (ITP). Both are settled at signing of the public deed and apply regardless of nationality [6].

Sources

[1] Agencia Tributaria (AEAT) — IRNR, income obtained without a permanent establishment (rates, imputed and rental income) — https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente.html
[2] Agencia Tributaria (AEAT) — Modelo 210, IRNR taxation of real estate (imputed income, rental, capital gains, deadlines) — https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/cuestiones-especificas-sobre-tributacion-inmuebles/modelo-210-irnr_sin-establecimiento-permanente_.html
[3] Agencia Tributaria (AEAT) — 3% withholding on acquisition of property from non-residents (Modelo 211) — https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/retenciones-irnr-sin-establecimiento-permanente/retencion-adquirente-inmueble.html
[4] BOE — Convenio entre España y Polonia para evitar la doble imposición (BOE-A-1982-14239, treaty text) — https://www.boe.es/buscar/doc.php?id=BOE-A-1982-14239
[5] Agencia Tributaria (AEAT) — Double-taxation conventions signed by Spain: Poland — https://sede.agenciatributaria.gob.es/Sede/normativa-criterios-interpretativos/fiscalidad-internacional/convenios-doble-imposicion-firmados-espana/polonia.html
[6] Junta de Andalucía — Agencia Tributaria de Andalucía (ATRIAN): Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITP 7% / AJD 1.2%) — https://www.juntadeandalucia.es/organismos/atrian/areas/informacion-tributaria/impuestos/transmisiones-actos.html
[7] Ministerstwo Finansów / podatki.gov.pl — Rozliczenie dochodów zagranicznych (double-taxation relief methods, PIT/ZG) — https://www.podatki.gov.pl/pit/osoba-nieprowadzaca-dzialalnosci-gospodarczej/rozliczenie-osob-26-60/rozliczenie-dochodow-zagranicznych/

Disclaimer: This guide is general orientation only and does not constitute legal or tax advice. Rates, thresholds and filing calendars are those verified as current at the review date (28 July 2026) and change by tax year and by individual circumstances. Confirm your specific situation with a registered tax adviser (asesor fiscal colegiado) in Spain and a doradca podatkowy in Poland before acting. Reviewed sources are official (AEAT, BOE, Junta de Andalucía, Poland Ministry of Finance). Editorial responsibility: eVoost. Status: verified against official sources, no human legal review.