As Irish nationals you are EU citizens, which changes the picture entirely. No 90/180-day limit on your time in Spain, a simpler residency path than post-Brexit Britons, and a euro purchase with no currency risk. Here is how to buy in Spain from Ireland, the taxes on both sides, and the wills and reporting that protect what you build.
Most English-language guides to buying property in Spain are written with British buyers in mind, and since Brexit much of that advice no longer fits an Irish buyer. The reason is simple but important: Ireland is in the European Union, the United Kingdom is not. That single fact reshapes almost everything about how you can use a Spanish home, how long you can stay, how easily you can become resident, and even how you pay for the purchase. If you have read alarming articles about the "90 in 180 days" rule, third-country residency hurdles or currency swings on the exchange, most of that was written for Britons and does not apply to you.
As an Irish national you are a citizen of the European Union, and that brings the right of free movement across the bloc, including Spain. You are not a "third-country national" the way a British buyer now is. You can spend as long in your Spanish property as you like, register as a resident through a straightforward EU process if you choose to, and because both Ireland and Spain use the euro, the price you agree is the price you pay — there is no exchange-rate gamble between signing and completion. The legal mechanics of the purchase are broadly the same for everyone, but the freedoms and the financial backdrop are genuinely better for an Irish buyer.
These are the differences that matter most against a post-Brexit British buyer — and they all work in your favour.
Because you have EU freedom of movement, the Schengen rule that caps non-EU visitors at 90 days in any 180 does not apply to you. You can stay in your Spanish home for as long as you wish — weeks, months or all year — without counting days or worrying about overstaying.
If you decide to live in Spain, you register as an EU citizen rather than applying for a visa. There is no income-threshold visa to win and no third-country permit. You confirm you can support yourself and obtain a residence certificate — far lighter than the route a Briton now faces.
Ireland and Spain both use the euro, so there is no exchange between your money and the purchase price. A British buyer watches sterling move between offer and completion; you do not. The figure on the contract is the figure that leaves your account.
It is worth pausing on how large these differences are in practice. A British buyer who wants to spend the winter in their Spanish home now has to apply for a visa or residency to do so legally, manage the 90/180 count for visits, and absorb the cost and uncertainty of converting sterling into euros at whatever rate prevails on the day. An Irish buyer simply books a flight, stays as long as they want, and pays a euro price out of euro funds. None of this removes the need for careful legal work on the property — the searches, contracts and taxes are the same — but it does mean the lifestyle you are buying is far easier to realise.
The 90/180 rule is one of the most misunderstood points in Spanish property circles, largely because it has dominated British coverage since Brexit. It limits non-EU visitors — including Britons travelling on a passport rather than a residence permit — to ninety days of presence in the Schengen area within any rolling 180-day period. Stay longer without permission and you are overstaying, with consequences that can include fines and entry bans. For a British second-home owner this has been a real and frustrating constraint on how they use a property they own outright.
As an Irish citizen, you sit entirely outside that regime. The free movement that comes with EU citizenship means you are not a Schengen "visitor" being counted in and out; you have a treaty right to enter, reside and remain in Spain, and can use your property without any day count at all. If your stays become long enough that Spain regards you as living there — broadly, more than 183 days in a calendar year — you should register as a resident and may become tax-resident in Spain, which has its own consequences we cover below. But that is a matter of doing the paperwork correctly, not a cap on your freedom to be in your own home. The contrast with the British position could hardly be sharper.
One of the quiet advantages of buying in euros is that your financing options are unusually clean. Because there is no currency conversion involved, you can fund the purchase from euro savings, from a Spanish mortgage, or by releasing equity from property in Ireland — without the exchange-rate friction a sterling buyer has to manage. Which route suits you depends on rates, on how much of your wealth you want to keep liquid, and on how the property fits your wider plans.
A Spanish non-resident mortgage is widely available to EU citizens, and Irish buyers are treated as standard, low-risk applicants by Spanish banks. Typical lending to a non-resident runs to around 60–70% of the lower of the price and the bank's valuation, with the rest from your own resources, and the bank will want to see your income, existing borrowing and tax position in Ireland. The alternative many Irish buyers prefer is to raise the money at home — remortgaging or releasing equity against an Irish property at terms they already understand — and buy in Spain effectively for cash. Both work; the right choice is a financial one as much as a legal one. Whichever you choose, fold the full cost of buying property in Spain — taxes, notary, registry and legal fees — into your budget from the start, because those costs are the same regardless of how the purchase is funded.
The purchase taxes in Spain are the same for an Irish buyer as for anyone else — your nationality does not change them. What you pay depends mainly on whether the property is a resale or a new build, and on the autonomous community where it is located, because the regions set their own rates.
On a resale property you pay Transfer Tax (Impuesto sobre Transmisiones Patrimoniales, ITP) at the regional rate, typically around 6–10% depending on the community and price band. Importantly, since 2022 this tax is charged on the higher of the price you pay and the property's official valor de referencia — a government reference value that can sit above the real price and quietly increase your bill, so it must be checked before you commit. On a new build from a developer you pay VAT (IVA) at 10% on residential property plus Stamp Duty (AJD) at roughly 1–1.5%, on the actual price. Notary, Land Registry and legal fees come on top. We look at the specific property and transaction and quote for the work, telling you what is included and flagging where extras may apply. For a fuller breakdown, our guide to the cost of buying property in Spain sets out every line.
Owning a Spanish property has tax consequences in Spain and reporting obligations back in Ireland, and the two interact through the Ireland–Spain Double Taxation Convention. Getting both halves right is where many Irish owners are caught out, because each tax authority assumes you will deal with the other.
In Spain, as a non-resident owner you face two recurring items. The first is IBI, the annual local property tax charged by the town hall on the cadastral value. The second is the non-resident income tax filed on Modelo 210. If you rent the property out, you pay Spanish tax on the rental income, and as an EU resident you can generally deduct allowable expenses that non-EU owners cannot. If you do not rent it out, Spain still levies a small "imputed income" tax on the notional benefit of a second home, also via Modelo 210. Our guide to non-resident property tax in Spain explains both in detail.
Back in Ireland, if you are Irish-resident you must declare worldwide income to Irish Revenue, including any rental income from the Spanish property. The Ireland–Spain treaty stops you being taxed twice: broadly, Spain has the first right to tax income from Spanish property, and Ireland gives credit for the Spanish tax already paid against your Irish liability on the same income. You report in both places; the treaty ensures the tax is not duplicated. Keeping clean records of the Spanish tax paid is essential, because that supports the Irish credit.
Inheritance is the area where Irish owners most often need tailored advice, because two very different systems can both reach the same property. On the Spanish side, when Spanish property passes on death or by lifetime gift it is subject to Inheritance and Gift Tax (Impuesto sobre Sucesiones y Donaciones, ISD), charged on the recipient and set by the autonomous community where the property sits. Regional reliefs vary enormously — in some communities a transfer between close family is taxed very lightly, in others far less so — which is why the property's location genuinely affects the bill.
On the Irish side, the recipient may face Capital Acquisitions Tax (CAT) on the inheritance or gift, charged at 33% above tax-free thresholds that depend on the relationship between the parties. Because the property is Spanish, Spain taxes it too. Ireland's rules allow relief for foreign tax paid on the same property to prevent a full double charge, but the mechanics are technical and the two taxes are not a mirror image — they have different bases, thresholds and payers. So Irish families can be exposed to more tax than they expect if the position is not planned. This is why how you take title, whether you make lifetime gifts, and how your Spanish will is drafted all deserve thought well before they are needed. We coordinate the Spanish side and flag clearly where you should take Irish CAT advice in parallel.
Every Irish owner of Spanish property should make a Spanish will covering their Spanish assets. It is not strictly compulsory, but without one your estate may have to be administered using your Irish will through a slower, costlier cross-border process, and your heirs will thank you for the simpler route. A properly drafted Spanish will, signed before a Spanish notary and registered, sits alongside your Irish will and deals cleanly with the Spanish property.
There is a further, important point that EU law puts in your hands. Under the EU Succession Regulation (often called Brussels IV), you can make an express election in your will for the succession law of your nationality — Irish law — to govern how your estate passes, rather than Spanish law. This matters because Spanish domestic law contains "forced heirship" rules that reserve fixed shares of an estate for certain relatives, overriding what you would otherwise choose. By electing Irish law, an Irish national can generally apply the freedom of testation they are used to at home and leave the Spanish property as they wish. The election must be made correctly and explicitly to be effective — exactly the kind of detail a properly drafted will gets right and a do-it-yourself document gets wrong.
Because you can stay in Spain for as long as you like, the question for many Irish buyers is not "how long am I allowed?" but "do I want to become resident?" The two states carry different tax treatment, and the line between them is largely about time and intention. Spend less than 183 days a year in Spain and keep your centre of life in Ireland, and you remain a non-resident owner — taxed in Spain only on Spanish-source items such as rental and imputed income, and on gains when you sell. Spend more than 183 days, or move your main home to Spain, and you become Spanish tax-resident, taxed in Spain on your worldwide income.
Neither status is automatically better; it depends on your circumstances. Some Irish buyers deliberately keep stays under the threshold to remain non-resident; others move fully and embrace Spanish residency for lifestyle reasons. What matters is that the choice is made deliberately and the tax position planned around it, rather than drifting across the line by accident and discovering the consequences afterwards. Our comparison of buying as a resident versus a non-resident in Spain sets out the practical differences before you decide how to use the property.
Yes. There are no restrictions on Irish nationals buying residential property in Spain. As EU citizens you buy on the same basis as any buyer — you need a Spanish NIE number, a bank account and an independent lawyer, but there is no special permit or approval required because you are Irish.
No. The 90-days-in-180 Schengen limit applies to non-EU visitors such as post-Brexit British travellers. As an Irish EU citizen you have freedom of movement, so there is no day limit on how long you can stay in your Spanish home. If your stays become long enough that you live there, you simply register as a resident.
No. Ireland and Spain both use the euro, so there is no exchange between your money and the purchase price. The figure agreed in the contract is the figure that leaves your account. This is a genuine advantage over a British buyer, whose sterling can move in value between offer and completion.
The buying process is the same, but the freedoms differ sharply. Irish buyers keep EU freedom of movement — no 90/180 limit, a lighter residency path, deductible rental expenses as EU residents, and no currency conversion. British buyers are now third-country nationals facing the Schengen day count, a visa or third-country residency route, and sterling-to-euro exchange risk.
Yes. The NIE is your Spanish foreign identification number, and you cannot buy property, pay the taxes or sign the deed without one. As an EU citizen you apply through a straightforward process, either in Spain or at the Spanish consulate in Dublin. We obtain it for clients so the purchase is never delayed.
Yes. Spanish banks lend to EU citizens as standard, and Irish applicants are treated as low-risk. Non-resident lending typically runs to around 60–70% of the lower of price or valuation, with the rest from your own funds. Many Irish buyers instead release equity against an Irish property and buy in Spain effectively for cash — both are clean options because there is no currency to convert.
The same as any buyer. On a resale you pay Transfer Tax (ITP) at the regional rate, roughly 6–10%, charged on the higher of the price or the valor de referencia. On a new build you pay 10% VAT plus Stamp Duty (AJD) of about 1–1.5%. Notary, Land Registry and legal fees apply on top. We quote for the work after reviewing the specific transaction rather than giving a blind figure.
If you are Irish-resident, you must declare your worldwide income to Irish Revenue, which includes any rental income from the Spanish property. You also report a gain to Irish Revenue when you sell. The Ireland–Spain Double Taxation Convention then gives you credit in Ireland for the Spanish tax already paid, so you are not taxed twice on the same income or gain.
The Convention allocates taxing rights between the two countries and provides relief from double taxation. Broadly, Spain has the first right to tax income and gains from Spanish property, and Ireland gives a credit for the Spanish tax paid against your Irish liability on the same income. You still report in both jurisdictions, but the treaty ensures the tax is not duplicated.
Modelo 210 is the Spanish non-resident income tax return. If you rent the property out, you pay Spanish tax on the rental income through it — and as an EU resident you can deduct allowable expenses, which non-EU owners cannot. If you do not rent it out, Spain still charges a small imputed-income tax on a second home via the same form. You also pay annual IBI to the local town hall.
Spanish property passing on death or by gift is subject to Spain's Inheritance and Gift Tax (ISD), set by the region. An Irish recipient may also face Irish Capital Acquisitions Tax (CAT) at 33% above the relevant threshold. Ireland allows relief for foreign tax paid on the same property to soften the overlap, but the two systems differ in base and thresholds, so the position should be planned early, ideally at purchase.
Yes to both. Every Irish owner of Spanish property should make a Spanish will for the Spanish assets, sitting alongside the Irish will, to keep the estate simple to administer. Under the EU Succession Regulation you can also expressly elect Irish succession law to govern your estate, which lets you avoid Spanish forced-heirship rules and leave the property as you wish. The election must be made correctly to be effective.
Yes. Our bar-registered solicitors and legal specialists act for you alone, obtaining your NIE, running the searches, completing the purchase, settling the taxes and registering your title. We coordinate the Spanish tax and succession position and flag where Irish CAT or Revenue advice is needed in parallel. We act for English-speaking clients across Spain and quote clearly for the work after reviewing your matter.
Use the advantages you actually have — no stay limit, no currency risk, a lighter residency path — and let an independent, English-speaking team run the purchase and join up the Irish and Spanish tax picture. Tell us about your plans and we will quote for the work.
The information on this page is general guidance only and does not constitute legal or tax advice. Spanish purchase taxes, non-resident taxes, inheritance and gift tax rates and reliefs vary between Spain's autonomous communities and change over time, and the interaction with Irish Revenue, Irish Capital Acquisitions Tax and the Ireland–Spain Double Taxation Convention depends on your individual circumstances. Always obtain advice on your specific property and position — and take Irish tax advice in parallel where needed — before acting. Platinum Legal Spain is an independent English-speaking legal practice serving clients across Spain.