Ukrainian buyers' guide to buying property on the Costa del Sol — 2026

This guide is written for Ukrainian nationals considering property on the Costa del Sol in 2026. Ukrainian buyers face a set of considerations that differ significantly from EU buyers: Ukraine is not a member of the EU or EEA, which means the non-EU IRNR rate of 24% applies, rental expense deductions are not available, and the Schengen 90-day rule governs visits without residency. There is also a Spanish legislative proposal — not yet law as of this writing — that would impose an additional 100% surcharge on property purchases by non-EU non-residents. This guide addresses all of these clearly and honestly, alongside the applicable double taxation treaty, residency options, and the practical buying process.

Property purchase rights — Ukrainians can buy in Spain

There are no nationality-based restrictions on buying property in Spain. Ukrainian nationals, like buyers from any country in the world, have the legal right to purchase residential property in Spain. An NIE (Número de Identificación de Extranjero) is required before signing the private purchase contract and is obtainable at a Spanish Comisaría de Policía Nacional or through the Spanish consulate. The NIE is available to all nationalities without restriction.

The proposed 100% surcharge on non-EU property buyers — current status

This is the most important contextual issue for Ukrainian buyers to understand. In early 2025, the Spanish government submitted a draft bill to Parliament proposing a supplementary 100% surcharge on the Transfer Tax (ITP) applicable to second-hand property purchases made by non-EU, non-resident buyers. If enacted, this would effectively double the ITP from 7% to 14% of the purchase price for qualifying transactions.

As of the date of this guide, the proposal has not been enacted into law. The Spanish government does not hold an absolute parliamentary majority, and significant political opposition has made passage uncertain. The proposal as submitted was targeted at second-hand (resale) properties — new-build purchases, which attract IVA rather than ITP, appear to fall outside the proposal's scope.

Key implications: buyers who hold legal Spanish residency — including Ukrainians with temporary protection status (see below) — are generally understood to fall outside the non-resident category targeted by the proposal. If the proposal becomes law before your purchase completes, taking up Spanish residency before or during the purchase process may be the most effective way to ensure the surcharge does not apply. This is an area where independent Spanish legal advice at the time of purchase is essential, as the legislative position may have changed after this guide was written.

Visiting Spain — the Schengen 90-day rule

As Ukrainian nationals are not EU/Schengen citizens, they are subject to the Schengen Area's 90/180-day rule: maximum 90 days in any rolling 180-day period across all Schengen countries combined. Owning property in Spain does not exempt the owner from this rule. Buyers who intend to spend extended periods in Spain must obtain a residence permit before their stay can lawfully exceed 90 days.

Temporary protection status for Ukrainians in Spain

Following Russia's full-scale invasion of Ukraine in February 2022, EU member states — including Spain — activated the Temporary Protection Directive. As of this writing, temporary protection in Spain for Ukrainian nationals is in place until at least March 2027, with regular extensions being applied. This status provides Ukrainian nationals with the right to legal residence, employment, and access to public services in Spain without the need to apply for a standard visa or residence permit.

For property buyers, temporary protection residency has important practical implications: a Ukrainian with valid Spanish temporary protection status is a legal resident in Spain, which affects the applicable IRNR rate (see below) and may place them outside the scope of the proposed non-EU surcharge. Ukrainian buyers already present in Spain under temporary protection should take specific advice from a Spanish immigration lawyer about how their status interacts with property purchase.

Spanish non-resident income tax (IRNR) — the 24% non-EU rate

Ukraine is not a member of the EU or EEA. Ukrainian nationals who are not Spanish tax residents pay IRNR at 24% — the non-EU rate. This compares with 19% for EU/EEA residents. For properties not rented out, imputed income of 1.1% or 2% of the cadastral value is taxed at 24%, declared annually on Form 210. For rented properties, non-EU non-residents pay 24% on gross rental income with no deduction for expenses such as mortgage interest, insurance, or maintenance — unlike EU residents who can deduct these costs.

Exception: Ukrainian nationals who establish Spanish tax residency — including those with temporary protection who spend 183 or more days per year in Spain — move from the IRNR framework to the Spanish IRPF (resident income tax) framework, which is generally more favourable for rental income as it allows expense deductions and applies the progressive Spanish income tax rates.

The USSR-Spain double taxation treaty

Spain signed a comprehensive double taxation agreement with the Soviet Union on 1 March 1985. Following the dissolution of the USSR, Ukraine confirmed the continued applicability of this agreement under its legal succession framework. The USSR-Spain treaty therefore remains the operative double taxation instrument between Ukraine and Spain in the absence of a separately ratified bilateral treaty.

The treaty covers income from immovable property, rental income, and capital gains from property sales. Spanish property is taxed in Spain as the source country under the treaty, with Ukraine providing credit relief for Spanish taxes paid against Ukrainian tax obligations on the same income. Ukrainian personal income tax is a flat 18% (plus a 1.5% military levy, currently 19.5% combined) on worldwide income. Since Spain's IRNR of 24% (non-EU) exceeds Ukraine's 19.5% rate, the Spanish tax paid typically covers the Ukrainian obligation — the credit mechanism prevents double taxation in practice for most Ukrainian property owners.

Capital gains when you sell

Spain applies 19% flat CGT to the gain for non-residents (including non-EU nationals). The buyer withholds 3% of the total sale price at completion (Form 211). The seller files Form 210 within four months. Ukraine's capital gains on property are taxed at 5–18% depending on the holding period and circumstances under Ukrainian domestic law, with credit for Spanish CGT paid. Individual circumstances require advice from a Ukrainian tax adviser.

Purchase taxes and costs

For new-build properties (first sale), IVA at 10% applies. This category appears to fall outside the scope of the proposed non-EU surcharge, which targets the ITP payable on resale properties. Resale: ITP at 7% in Andalusia (subject to any enacted surcharge for non-EU non-residents — verify at time of purchase). AJD at 1.2% on mortgage deed. Legal fees 0.5–1.0% plus IVA. Notary and registry approximately 0.5–1.0%. Budget 12–14% total ancillary cost for a financed new-build.

Currency considerations

Ukraine uses the Ukrainian hryvnia (UAH). The hryvnia has experienced significant depreciation and volatility since the full-scale invasion in February 2022. Ukrainian buyers purchasing Costa del Sol property are likely to be financing the purchase from funds held outside Ukraine — typically in euro, US dollar, or other stable currency accounts. The currency dimension for Ukrainian buyers is therefore highly individual and depends on where funds are held. Buyers with euro-denominated savings or European bank accounts face no meaningful currency conversion challenge. Buyers with UAH-denominated assets face a more complex situation that requires dedicated financial advice given the ongoing war context.

Inheritance — Ukrainian position on Spanish property

There is no bilateral inheritance tax treaty between Ukraine and Spain. In Andalusia, Spanish ISD for direct family (spouses, children, parents) is very low: €1,000,000 allowance per beneficiary plus 99% reduction — the Spanish inheritance liability for direct family is minimal. Ukraine's own inheritance tax is 0% for first-degree relatives, making the combined position very favourable for family succession.

A Spanish will (testamento) is strongly recommended. Given Ukraine's current circumstances and the importance of ensuring that the Spanish property can be efficiently administered by heirs, having a clear, registered Spanish will is particularly important.

The buying process

1. Reservation (reserva) — €5,000–€15,000 holds the property. Retain an independent Spanish property lawyer — one with experience advising non-EU buyers. Given the pending legislative situation on non-EU purchases, independent legal advice at the time of reservation is not just recommended but essential.

2. Private purchase contract — binding. For off-plan: all stage payments covered by individual aval bancario. Your lawyer confirms.

3. Completion — before a Spanish notario. Your lawyer attends or holds power of attorney.

4. Registration — . Four to eight weeks.

Running costs

IBI — €600–€1,200 per year for a standard Marbella apartment. Community fees — €100–€200 per month standard. Annual IRNR declaration on Form 210 — a Spanish gestor for €100–€200 per year.