21:T63f,# New collaboration with Fastighetsbyrån in Nerja – from dream to secure ownership
Buying a home in Spain often starts with a dream. The sun, the place, the life, and the feeling of having something of your own to return to. But the path from dream to completed purchase involves many steps. Areas need to be understood, properties compared, legal issues handled, and decisions made in a market that may differ from what you are used to at home. Therefore, the right realtor can make a big difference from the start. An experienced local expert helps you understand the market, find the right area, ask the right questions, and avoid common pitfalls. We see the realtor as an important link in the ownership journey. Therefore, we are pleased with our **collaboration with Fastighetsbyrån in Nerja** – a professional realtor who for over 15 years has helped buyers and sellers find their way in the Spanish housing market. We share the same view on the value of security, control, and simplicity. They help you take the first steps in the right way. Once the property is yours, the ownership journey continues. Then Estity can help both new and existing homeowners gather documents, get a better overview, manage important dates, and understand their obligations as owners in Spain. In this way, ownership becomes easier to follow, share, and take control of – whether you have just received the keys or have owned your property for many years. **Together we want to contribute to a safer, clearer, and more cohesive homeownership – even after the keys are handed over.** 22:T108d,# How does the reference value work for gifts and inheritance of properties in Spain? When a property in Spain changes ownership through a purchase, gift or inheritance, it is no longer the market value that is central – but the so-called **reference value** (*valor de referencia*). This value is a factor for how much tax is to be paid and affects practically everyone who owns or inherits a property in Spain. ## An administrative value – not a market price The reference value is determined by the Spanish authority Dirección General del Catastro and is based on analyses of actual property transactions in different areas. It is updated annually and is meant to reflect an estimated market value – but is fundamentally a **statistical and administrative value**, not an individually appraised price. You can check the value yourself via the Catastro's official service: [sedecatastro](https://www1.sedecatastro.gob.es/Accesos/SECAccvr.aspx) It is important to understand that the reference value often **does not take into account the actual condition of the property**, renovation needs, or unique features. Therefore, it can sometimes be both above and below a real market value. ## What happens with inheritance and gifts? For both inheritance (*herencia*) and gifts (*donación*), the reference value is used as the **minimum tax base**. This means that: - If you declare a lower value → the tax authority adjusts up to the reference value - If you declare a higher value → the higher value applies This primarily affects the tax **Impuesto sobre Sucesiones y Donaciones**, which is the tax paid on inheritance and gifts in Spain. ## A change that shifts responsibility Previously, it was common for the tax authority to question values in declarations afterward. With the introduction of the reference value, this has changed: - Responsibility now lies with the property owner to **question the value directly** - The tax is calculated based on the reference value from the start - Any correction requires an active process from the owner's side This makes the system more predictable – but also more demanding if the value is perceived as incorrect. ## When can the reference value become problematic? In practice, challenges mainly arise in situations where the property's actual value deviates from the model, for example: - Older homes needing renovation - Properties in areas with large price differences - Unique objects where standardized comparisons become misleading In these cases, the reference value can lead to the tax being calculated on a higher value than the property is actually worth. ## Can it be appealed? Yes – but the process is not entirely straightforward. To question the reference value, you need to: - Declare and pay the tax according to the reference value - Then request a correction from the tax authority - Be able to prove a lower market value, often through independent appraisal This means that in practice, both documentation and patience are required. ## What does this mean for you as a property owner? The reference value has become a central part of ownership in Spain – not only when buying but also in life events such as inheritance and generational shifts. It changes the playing field in three clear ways: - **Less flexibility in the declaration** - **Greater predictability from the authority's side** - **Increased responsibility on the owner to act in case of inaccuracies** For many, it means a simpler process. For others, it can raise questions – especially when reality and the model do not quite match. ## How Estity can help you The rules around reference value, tax, and ownership in Spain are constantly changing – and can be difficult to grasp, especially remotely. It's not just about doing things right, but also understanding what affects your situation as a property owner. Estity gathers knowledge, rules, and practical tools in one place. By being a customer, you get a better overview of your property, access to relevant information when you need it. The goal is simple: for you as an owner to feel safer, more informed, and in full control – no matter where you are.
23:T129e,# April in Estity: wills, new services, and tax declaration in Spain Owning property in Spain involves more than just the purchase itself. Over time, the need for structure, proper documentation, and clear control over ownership-related matters grows. In April, we highlight three areas that are important for those who want to create a safer and more long-term ownership: wills, new administrative services, and the annual declaration of imputed income tax.
At Estity, we want to make it easier to understand what applies, what you need to do, and how you can gather important parts of your ownership in one place. With the right structure, it becomes easier to act in time, make better decisions, and feel greater security throughout the ownership journey.
## The Spanish will part 2 – responsibility that extends beyond your lifetime Owning a property in Spain not only offers opportunities here and now. It also entails a responsibility that extends beyond your own lifetime. Therefore, we continue our article series on wills, inheritance, and legal issues related to property ownership in Spain. In April, we highlight part two of the series, focusing on the different types of wills and what they can mean in practice for you and your family.
**The goal is to give property owners a clearer picture of:** - why a Spanish will is often important - the different types of wills available - how inheritance rules and taxes can affect - common mistakes worth avoiding The content is developed together with legal experts to make complex issues more understandable and relevant from an ownership perspective. Ultimately, it is about creating long-term security, not just for yourself but also for those who come after. [button url="https://estity.com/en/article/spanish-will-in-spain-what-you-need-to-know-part-2/" text="Read the full article"]
## New services for property owners in Spain During the ownership journey, the need for various registrations, certificates, and documents often arises. To make these processes easier, Estity now offers more services to help you apply for, manage, and gather important documentation in one place. In the April release, three of these are particularly highlighted.
### Digital Certificate The digital certificate provides secure digital identification in Spain and is used in contact with authorities, for signings, and in several administrative matters related to your property ownership. It is an important key for those who want to manage more themselves and gain better control over their administration. **Price at €60.50 including VAT.** [button url="mailto:support@estity.com?subject=Digital Certificate" text="Contact us"] ### NRA Number For those renting out, the NRA number is a central part of a correct and legal setup. It is a mandatory registration number for renting and is required to advertise and rent out the property via OTA platforms like Airbnb and Booking in Spain. **Price at €185 including VAT**. [button url="mailto:support@estity.com?subject=NRA Number" text="Contact us"] ### Nota Simple A Nota Simple provides a clear picture of the property's registered information in Spain. The document shows ownership, any loans, and the property's legal status. It is an important basis for control, security, and future decisions regarding the property. **Price at €50 including VAT.** [button url="mailto:support@estity.com?subject=Nota Simple" text="Contact us"]
Together, these services reflect Estity's ambition to simplify what often becomes scattered, unclear, and person-dependent. With better structure, ownership becomes easier to overview.
## Declare your imputed income tax easily and securely For non-resident property owners in Spain, the declaration of imputed income tax is a recurring part of ownership. In April, we remind you that Modelo 210 for the income year 2025 must be declared in 2026 — and it is wise not to wait until the last minute. At Estity, the process is designed for you to do this yourself, without an agent. If you have declared before, your information is saved. If it is your first time, the system guides you step by step. It provides an easier and safer way to complete the declaration while giving you a better understanding of what is actually submitted.
**You fill in:** - who the owner is - the property's assessed value - number of rental days - chosen payment method Price **€79 per owner** and 20% discount with the code **CONTINUE20**, valid until April 30.
Do you want better control over your ownership in Spain? Explore our services, read the articles, and take the next step in Estity. [button url="https://property.estity.com/register" text="Register for and let Estity help"]24:T125f,# Modelo 210 – What Non-Resident Property Owners Need for the Year 2026 A complete overview for those who own property in Spain but live abroad. Non-resident property owners in Spain face a familiar tax scheme, but with important changes for short-term rentals. Two declaration periods define the coming year, while a new reporting of rental activities from OTA platforms is mandatory. ## Why Must Non-Residents Declare? If you own a property in Spain but are not a resident in the country, the property is considered an economic asset that generates taxable consequences. The tax obligation arises whether you rent out the property or not. The three most common types of declarations are: ### 1. Imputed Income (Modelo 210) Even if you never rent out your property, it is considered under Spanish law to generate a fictitious income. This must be declared and taxed annually. ### 2. Rental Income (Modelo 210) If you rent out your property – short-term, long-term, or a combination – you must declare the actual income. ### 3. Capital Gain on Sale (Modelo 210) Upon sale, any gain must be declared. This applies even if you have already paid retención (3% withheld by the buyer). Reporting must occur no later than four months after the sale date. ## Important Dates 2026 ### A Single Annual Declaration Window for Rental Income From 2025, all rental income must be declared in *a single annual submission*, in January of the following year. This replaces the previous quarterly reporting. This means rental income for 2026 must be submitted **January 1–20, 2027**. ### New Unified Register for Tourist Rentals All tourist and short-term rentals are now covered by a central register - **Single Rental Registry** - Each property must have an NRA number, which is a verifiable registration number. - Rental platforms (Airbnb, Booking, etc.) must verify the number. - If the number is missing or incorrect, the listing can be removed. - Property owners risk fines for lack of registration. - Reporting of rental activities from OTA platforms is mandatory. **Februari 1 - March 3** every year. For those renting out, this means that license information must be correct and updated in all channels. ## Important Declaration Dates ### Imputed Income for 2025 - Final submission and payment deadline: **December 31, 2026** - Applies to all non-residents who do not rent out all year. ### Rental Income for 2026 - Declaration period and payment date: **January 1–20, 2027** - Applies whether the rental is tourist or long-term. Late submission can lead to late fees, interest, and additional penalties from the Spanish tax authority. ## Tax Rates and Calculation Basis ### Tax Rate - **19%** for owners residing in the EU/EEA - **24%** for owners outside the EU/EEA For EU/EEA owners, the tax is based on *net income* (income – expenses). For non-EU/EEA owners, the tax is based on *gross income* (no deductions). ## Calculation of Imputed Income The imputed income is based on the property's **cadastral value (valor catastral)**: - **1.1%** if the value has been recently revalued - **2%** if there has been no revaluation in the last ten years This amount is taxed at the relevant rate depending on the owner's tax residence. ## What Happens If You Do Not Declare? The consequences can be extensive: - Late fee that grows month by month, (1% per month for the first 12 months thereafter up to 15%) - Interest on unpaid amounts - Risk that the tax authority freezes your ability to conduct future transactions - Upon sale, the tax authority may withhold all or part of the sale proceeds until debts are settled The Spanish tax authority has tightened control over non-residents in recent years, particularly through automatic data cross-checks against the property register and digital rental platforms. ### Summary – What Does This Mean for You? - You must declare imputed income for 2025 by **December 31, 2026**. - Rental income for 2026 is declared **once, January 1–20, 2027**. - Tourist rentals require a **valid registration number** to be listed on platforms. - Reporting of rental activities from OTA platforms is mandatory. **Februari 1 - March 3 every year**. - The tax rate depends on whether you are an EU/EEA resident or not. - Missing the declaration can lead to fines, interest, and administrative obstacles. With Estity, you get support throughout the process – from automatic retrieval of property data to accurate calculation of both imputed income and rental income. All in one place, hassle-free. [button url="https://property.estity.com/register" text="Register for free and calculate your tax"]25:T182a,# Spanish Will – Part 2
**Guest Article by Certus Law**
## Do You Own Property in Spain? Here's Why a Spanish Will Could Be the Most Important Document You Ever Sign
If you own real estate in Spain — or are planning to buy — there is one legal step that many foreign buyers overlook entirely: making a Spanish will. It might not be the most exciting topic, but failing to plan your inheritance properly in Spain can lead to costly delays, family disputes, and a significant tax burden for your loved ones. The good news is that it doesn't have to be complicated — as long as you take the right approach from the start. ## Why a Separate Spanish Will? Many Northern European buyers assume that their will back home will cover everything, including their Spanish property. In practice, however, this is rarely straightforward. Spanish inheritance law has its own rules, procedures, and — crucially — its own tax implications. Having a will specifically drawn up under Spanish law makes the process significantly smoother and faster for your heirs, and avoids the need for expensive cross-border legal procedures. Under EU Regulation 650/2012 (the "Brussels IV" Regulation), citizens of EU countries can choose to have the law of their nationality govern their entire estate. However, even when this is the case, having a separate Spanish will for your Spanish assets simplifies the process enormously and saves time and money when the moment comes. ## The Main Three Types of Wills Under Spanish Law ### 1. Private (Handwritten) Will A private will is written entirely by hand by the testator, without the involvement of a notary or lawyer. While it costs nothing, the risks far outweigh the savings. After the testator's death, a private will must go through a formal court validation process (*acto de notoriedad*) to establish its authenticity. It is easy to lose or destroy — accidentally or otherwise — and provides no guarantee of legal validity. It is also far more vulnerable to challenge by heirs or other interested parties. **Our recommendation:** avoid this option entirely. The apparent saving of a few hundred euros can cost your heirs thousands — in time, legal fees, and family conflict. ### 2. Notarial Will This is by far the most common and recommended type of will in Spain. It is signed before a Spanish notary (*notario*), who verifies your identity, ensures the document complies with Spanish law, and retains the original in their official records. The will is then registered in the Central Registry of Last Wills (*Registro de Últimas Voluntades*) in Madrid, meaning that after your death, your heirs can easily verify its existence and obtain a certified copy. A notarial will provides legal certainty, is almost impossible to lose, and greatly reduces the risk of disputes or legal challenges. The cost is minimal — typically between €50 and €100 — and the process can usually be completed in a single appointment, provided you know what you want to include. **Important note:** While the notary ensures the will is legally valid, they do not provide advice on the content of the will or its tax implications. For straightforward situations, this may be sufficient. But for many property owners — especially those with assets in more than one country — it is worth going a step further. ### 3. Will with Prior Legal and Tax Planning This option combines the security of a notarial will with personalised legal and fiscal advice beforehand. A specialist lawyer reviews your overall situation — your assets in Spain and abroad, your family circumstances, your residency status, and applicable tax rules — and helps you structure your will in the most efficient way possible. This is particularly valuable if you: * Own one or more properties in Spain with significant value * Have a complex family situation (blended families, unmarried partners, children from different relationships) * Are unsure whether Spanish or your home country's inheritance law should apply * Want to minimise the inheritance tax (*Impuesto de Sucesiones*) payable by your heirs Inheritance tax in Spain can be substantial, and the rules vary significantly between regions. Andalusia, for example, has its own regional tax regime that may offer important advantages — but only if your affairs are properly structured in advance. The investment in proper legal advice at this stage can save your heirs many times that amount. ## A Final Thought A Spanish will is not an expense — it is a gift to your family. For the price of a weekend away, you can give your loved ones the certainty that, when the time comes, everything will be handled smoothly, quickly, and without unnecessary cost. If you own property in Spain and do not yet have a Spanish will, we strongly encourage you to act sooner rather than later. ### About the Author In Certus, based in Málaga, they may assist foreign nationals throughout the process — from the initial review of your personal and tax situation through to the signing before a notary. They **work in English** and are experienced in the specific issues facing **Nordic and other Northern European buyers** in Andalusia. Feel free to get in touch for an initial consultation. They are happy to advise you on whether a simple notarial will is sufficient for your situation, or whether prior planning would be worthwhile. [button url="mailto:support@estity.com?subject=Legal Support - initial consultation" text="Legal support"] ### Make your property ownership simple — even when life happens Owning property abroad isn’t just about today — it’s about creating clarity and security for the future. **With Estity, you can:** - Keep all important documents in one secure place - Get a clear overview of your property and obligations - Simplify tax handling and legal processes - Share access with family members when needed A Spanish will is one piece of the puzzle — having everything structured and accessible is what truly creates peace of mind. [button url="https://property.estity.com/register" text="Register for free and let Estity help"]

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