The purchasing party, whether foreign or non-resident Spanish, will be required to obtain the NIE (it will be obtained at the general immigration office), or consular offices in the applicant's country of residence.
It will be advisable to open a bank checking account in Spain.
In addition to the non-resident income tax, there are 2 taxes that tax the home:
new housing: 10% VAT
used housing: ITP, ranges from 5% to 10% definitely written.
When it is a non-resident who sells his property, the buyer, has a fiscal residence or must not retain an amount equivalent to 3% of the purchase price set in the notarial deed and enter it directly in the AEAT, on account of the future tax that the Non-resident must declare.
The buyer will present the declaration and payment of the mentioned 3% by means of the model 211 within a month from the date of the sale.
The non-resident seller will receive a copy of this income for the subsequent declaration of their gain or loss in the sale of the property.