Note
Buying property in Spain as a German
Quick answer
German citizens are EU citizens, so they can live in Spain under free movement and register within three months, and the lower rate on property income applies to German residents. The Federal Ministry of Finance lists a 1966 agreement in force from 1968 and a second agreement of 3 February 2011 in force from 18 October 2012.
Applies toGerman citizens and residents who are buying or own a home in Spain.
On this page: 9 sections
§ 1Living in Spain
German citizens are EU citizens. If they stay in Spain, they register within three months of arriving, as the government portal explains. Visits need no registration. The residency section explains the process and the documents.
§ 2The purchase
The process is the same as for any foreigner, explained in the buying-process and legal-process sections. German buyers need a NIE, an independent lawyer, the checks, the deed and registration. They are outside the military-zone restrictions as EU nationals. This page belongs to the chapter in an overview of EU and EEA buyers.
§ 3Tax in Spain
A German resident who owns a home in Spain is a non-resident of Spain for tax. 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. Germany is in the first group. The costs section explains the returns.
§ 4The agreement
The Federal Ministry of Finance publishes the agreements between Germany and Spain on the avoidance of double taxation on income and capital. Its page lists an agreement dated 5 December 1966, in force from 14 March 1968, and a second agreement dated 3 February 2011, in force from 18 October 2012. The page does not describe the second as an amendment, so read both texts, or ask your adviser which one governs your situation. We did not read the articles, and we do not state their content.
§ 5German tax
A German resident has German rules to consider on rental income and on a gain from selling the Spanish home. We do not set them out, since they are for a German adviser. Ask how relief for Spanish tax is given and what to report.
§ 6If you move
Moving to Spain may make you tax resident in Spain. The residency section explains the Spanish tests, including the main test of more than 183 days in the calendar year, and the economic-interests test. The agreement’s tie-breaker rules decide if both countries treat you as resident.
§ 7German and Spanish rules together
Germany and Spain are both EU members, so rights of movement and the lower rate on property income work in your favour. The Ministry’s page lists the agreements but not their articles, so ask your adviser to confirm which text applies to your facts before relying on it.
§ 8Practical steps
Plan the purchase with an independent lawyer. Keep records of your home, family and economic ties, and of your days. Ask your adviser to apply the agreement to your facts. And keep proof of Spanish tax paid.
§ 9More on this topic
Irish buyers explained explains buying as an Irish citizen and Dutch buyers explained explains buying as a Dutch citizen.
What changes for Scandinavian buyers explains buying as a Nordic citizen.
FAQRelated questions
Is there a tax agreement between Germany and Spain?
Two, listed by Berlin’s finance ministry: an older one from the 1960s and a newer one from 2011. An adviser can tell you which governs rent, sale gains and relief in your case.
Which rate applies to my rental income?
A German resident sits in the favoured band that Spain’s agency applies, so the lower of its two percentages is charged on net rent, not on gross takings.
Do I need to register in Spain?
Only for a long-term move. Short visits need no formality at all, and an owner who stays based in Germany remains a non-resident in Spain for tax.
Sources
- Bundesfinanzministerium: Abkommen mit Spanien zur Vermeidung der Doppelbesteuerung (official source, opens in a new window), Germany-Spain agreementLast checked 17 October 2026
- Punto de Acceso General: Registering as a resident (EU citizens) (official source, opens in a new window), Registration certificateLast checked 17 October 2026
- 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
- Boletín Oficial del Estado: Ley 8/1975 de zonas e instalaciones de interés para la Defensa Nacional (official source, opens in a new window), Disposición adicional (nationals of EU member states)Last checked 17 October 2026
- Agencia Tributaria: Residencia habitual en territorio español (Manual práctico IRPF 2024) (official source, opens in a new window), Art. 9 Ley del IRPF: tests of tax residenceLast 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.