Note
Taxes for Americans buying a house in Spain
Quick answer
An American buyer pays the same purchase taxes as other buyers, and as a non-resident owner files yearly returns for the home. The tax agency applies the higher rate for non-EU residents to property income. US tax on worldwide income is a separate layer.
Applies toAmerican buyers who want to know which Spanish taxes apply and how they differ from those of EU buyers.
On this page: 10 sections
§ 1Purchase taxes
The taxes on the purchase depend on the type of home and the region, not on nationality. A resale home carries the regional transfer tax, and a new home carries VAT and stamp duty. The costs section of this handbook gives the rules and the regional rates. An American buyer pays the same as a Spanish one. This page belongs to the chapter in more on American buyers.
§ 2Yearly taxes as a non-resident
An American who does not live in Spain is a non-resident owner. The costs section explains the yearly obligations: local property tax, and the non-resident income tax return. If the home is empty or used by the owner, the law taxes an imputed income. If it is let, the net rent is taxed. If it is sold, the gain is taxed.
§ 3The rate
The tax agency states that the rate on property income is 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for all other non-resident taxpayers. The United States is outside the first group, so the second rate applies. The difference matters for rental income. The costs section also explains which deductions are allowed for each group.
§ 4Withholding on a sale
When a non-resident sells a Spanish home, the buyer withholds part of the price for the tax authority. The costs section explains the retention and how to claim any excess back. Plan the sale with a Spanish lawyer and a US adviser together.
§ 5The US layer
The US taxes citizens and residents abroad on worldwide income, as the IRS states. Rental income and gains from the Spanish home are therefore also US matters, with relief for Spanish tax in certain forms. More on US tax for Americans abroad explains the filing duties, and more on the US-Spain tax treaty the treaty.
§ 6Currency
The IRS requires amounts in dollars. Keep a record of the euro amounts and the exchange rates on the dates of purchase, rent and sale. A spreadsheet with dates and rates saves time at filing.
§ 7When the home is used by family
If relatives or friends stay in the home without paying, the owner is treated as having an imputed income for Spanish tax, as with owner use. If they pay, the payments are rent. Decide which it is before the first stay, and keep a note of the dates, because the tax treatment follows the facts.
§ 8Local taxes and bills
The yearly local property tax and the bills for water, power and community fees are paid whatever your nationality. Pay them by direct debit from a Spanish account so that nothing lapses while you are abroad.
§ 9Good records
Keep the deed, the tax returns filed in Spain, the receipts and a record of the exchange rates. Two tax systems will ask for them, and the same documents serve both.
§ 10More on this topic
More on FBAR and Form 8938 explains the foreign account reports and what is not reportable and more on visas for Americans explains stays and residence for American owners.
FAQRelated questions
Do Americans pay more purchase tax?
No. The transfer tax or VAT and stamp duty depend on the home and the region, not on the buyer’s nationality. The costs section explains them. The difference lies in yearly taxes on property income.
What rate applies to my rental income?
Spain sets two rates for non-residents, depending on where you live. A US resident falls under the higher one, which is stated in the rate section above.
Does the US tax my Spanish rent too?
Probably yes, because the US taxes citizens on worldwide income, according to the IRS. A treaty and foreign tax credits can reduce double taxation. Ask a US tax adviser how to report the income and claim relief.
Sources
- Agencia Tributaria: Rental income of non-residents: specific questions on property (official source, opens in a new window), Rates, gross base, deductible expenses, imputed income for unlet monthsLast checked 17 October 2026
- Internal Revenue Service: U.S. citizens and residents abroad: filing requirements (official source, opens in a new window), Worldwide income and filingLast checked 17 October 2026
Legal note. How the process works in general. It is not legal advice, and it never replaces an independent Spanish lawyer acting for you.