In Spain, some debts “pass” to the buyer together with the property: a registered mortgage, unpaid IBI property tax or outstanding fees owed to the owners’ association. Most of them can be checked before you sign anything – as long as you know which documents to ask for and in what order.
Below, I explain exactly what to check, in which documents and what to watch out for. The information reflects the legal position as of September 2026.
In Poland, many people assume that a seller's debts are only the seller's problem. In Spain, some obligations are tied to the property itself – lawyers call this afección real. If the seller has not paid, a creditor (such as the town hall or the owners' association) may, within certain limits, claim the amount from the new owner or from the property.
Not every debt works this way. An unpaid electricity or internet bill is usually the responsibility of the person who signed the contract with the supplier, not of the flat. That is why it is worth knowing which charges are genuinely risky for a buyer and where to check them.
Nota simple is an extract from the Spanish land registry – the equivalent of a simplified extract from a Polish land and mortgage register. You can order it yourself on the website of the Association of Registrars (Colegio de Registradores). According to official information, it costs EUR 9.02 + IVA and usually arrives within a few hours.
In the nota simple, check above all:
A mortgage in the nota simple is not necessarily a problem. Sellers often repay the loan with the buyer's money on the day of the notarial deed, and the bank then cancels the mortgage. However, this must be clearly agreed and planned – ideally by the buyer's lawyer.
Remember that a nota simple shows the situation on a specific day. It is a good idea to order one at the start and then check the registry again just before signing the preliminary contract and the notarial deed. The Association of Registrars also offers an online version of the extract, the nota online, which you can consult for 10 days (EUR 12.03 + IVA).
Buildings and developments with shared areas have an owners' association (comunidad de propietarios). Under the Spanish Horizontal Property Act (Ley de Propiedad Horizontal, art. 9), the flat is liable for unpaid community fees for the part of the year in which the purchase takes place and for the three previous calendar years.
The same Act also protects the buyer. At the notarial deed, the seller must declare that there are no arrears (or state the amount owed) and present a certificate from the association (certificado de deudas con la comunidad). Without it, the notary will not execute the deed – unless the buyer expressly waives this requirement. Do not agree to such a waiver without a very good reason.
Also ask for:
It is also worth stating in the contract who will pay an extra levy that has already been approved but only falls due after the purchase. Without such a clause, misunderstandings are easy.
IBI (Impuesto sobre Bienes Inmuebles) is an annual property tax paid to the town hall. Under the Local Finance Act (art. 64 Ley Reguladora de las Haciendas Locales), the property remains liable for unpaid IBI after a change of owner. If enforcement against the seller fails, the town hall may claim the outstanding tax from the buyer – for all years that are not yet time-barred.
That is why you should ask the seller for recent IBI bills with proof of payment, or for a certificate from the town hall or the body that collects the tax on its behalf. The notary must inform the parties of any IBI arrears, but it is better to know the situation earlier – before you pay a deposit.
The IBI bill is also useful for checking the cadastral reference (referencia catastral) and the data held by the cadastre (Catastro). Compare them with the nota simple: differences in floor area or description are not always serious, but they need to be clarified before the purchase.
Many sellers on the Spanish coast are foreigners who are not tax resident in Spain. In that case, the Spanish Tax Agency (Agencia Tributaria) requires the buyer to withhold 3% of the agreed price and pay this amount to the tax office using form modelo 211 within one month of the purchase. It is an advance payment towards the seller's tax.
If the buyer fails to do so, they risk penalties and the tax office may claim the amount from them. In practice, the withholding is arranged at the notarial deed and the form is filed by the buyer's lawyer or tax adviser. Make sure this point is part of the transaction plan.
Debts are not the whole story. Before buying, also check that the property is legal and has the documents required for a sale:
Before the deed is signed, a Spanish notary checks the current position in the land registry. This does not, however, replace your own checks at an earlier stage – especially before you pay a deposit, which you may lose if you later withdraw from the purchase.
When buying from Poland, the hardest part is often not checking the documents but gathering them from the agent, the seller and the property manager – in Spanish and on time. As part of my personal support, I help you organise these steps, ask for any missing information and coordinate communication with the lawyer who carries out the legal due diligence. I do not replace a lawyer or a notary, but I make sure no important document slips through the net.
Information verified: 29 September 2026.
This article is for information only and does not replace individual legal or tax advice. Before buying, have the property checked by a Spanish lawyer (abogado).
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