In Spain, there are no restrictions on the acquisition of real estate by third-country nationals.

Transaction costs related to real estate include: attorney fees, notaries, registration fees, taxes, agency fees and other expenses.

Property transfer tax (Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados ", ITP). Real estate buyers in the secondary market (real estate is considered "new" if it is sold for the first time, regardless of the period of its construction & reconstruction) varies from 3% to 10% depending on the region.

Property transfer tax is paid to the relevant tax authority. In cities where the tax authorities are not available, payment is made at the time of registration of real estate in the relevant property register.

Value Added Tax (Impuesto sobre el Valor Anadido or IVT). Buyers of new residential real estate must pay 10% VAT. Buyers of new homes also have to pay stamp duty, moreover, rates range from 0.50% to 1.50%, depending on the region.

Notary fees: range from 0.03% to 0.45% of the property value. Notary fees for property worth more than 601 012.10 euro are determined by agreement between the notary and the client.

Registration fee. It ranges from 0.02% to 0.175% of the property value.

Real Estate Agent's Commission. Currently varies from 2.5% to 3%.

The sale of business (companies) is carried out in accordance with the current charters of these business structures.