{"id":28388,"date":"2026-10-30T09:00:00","date_gmt":"2026-10-30T08:00:00","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=28388"},"modified":"2026-10-27T14:05:46","modified_gmt":"2026-10-27T13:05:46","slug":"buying-off-plan-spain","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/buying-off-plan-spain\/","title":{"rendered":"Buying off-plan in Spain: guarantees, taxes and delays"},"content":{"rendered":"<div style=\"background-color:#f5f5f5;padding:24px;margin:0 0 32px 0;border-radius:6px\">\n<h2 style=\"margin-top:0\">Buying off-plan in Spain: what protects your money in 2026<\/h2>\n<ul>\n<li>When <strong>buying off-plan in Spain<\/strong>, every amount you pay before completion must be guaranteed by an insurance policy or a bank guarantee covering the money, taxes and legal interest [1][2].<\/li>\n<li>Payments must go into a special account at a credit institution, kept separate from the developer&#8217;s other funds [1].<\/li>\n<li>If the works never start or the home is not delivered on time, you can terminate and recover your money with legal interest, or agree an extension [1].<\/li>\n<li>A new home bought from the developer pays 10% VAT, plus stamp duty (AJD) on the deed, which in the Valencian Community is 0.1% for a main home and 1.4% otherwise [4][6][7].<\/li>\n<li>Developers and builders answer for structural defects for 10 years, habitability defects for 3 years and finishing defects for 1 year [1].<\/li>\n<li>In the Valencian Community, first occupation of a new building is authorised through a responsible declaration filed with the town hall [8].<\/li>\n<\/ul>\n<\/div>\n\n<h2>Why off-plan purchases need a different approach<\/h2>\n<p><strong>Buying off-plan in Spain<\/strong> means signing for a home that does not yet exist, often paying part of the price years before the keys are handed over.<\/p>\n<p>That gap between paying and receiving is why Spanish law imposes specific protections on developers that do not apply when you buy a resale home.<\/p>\n<p>This guide sets out the position at 7 October 2026, with particular attention to new developments in Valencia, Alicante and Castell\u00f3n.<\/p>\n<p>For the general steps of any purchase, from the NIE to the notary, see our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/buying-property-spain\/\">buying property in Spain<\/a>.<\/p>\n\n<h2>How the law protects amounts paid on account<\/h2>\n<p>The central safeguard for anyone <strong>buying off-plan in Spain<\/strong> is the first additional provision of Law 38\/1999 on building (the LOE), which governs money paid to a developer during construction [1].<\/p>\n<p>Its current wording was introduced by the third final provision of Law 20\/2015, which replaced the older regime of Law 57\/1968 [1][2].<\/p>\n<p>It applies to anyone promoting the construction of homes of any kind, including developments run as cooperatives or owners&#8217; communities [1].<\/p>\n<h3>Guarantee from the building licence<\/h3>\n<p>From the moment the building licence is obtained, the developer must guarantee the return of the amounts received plus legal interest [1].<\/p>\n<p>The guarantee can be a surety insurance contract with an insurer authorised in Spain, or a joint and several bank guarantee (aval) from an authorised credit institution [1].<\/p>\n<p>It covers the case where construction does not start or is not completed within the agreed delivery period [1].<\/p>\n<h3>What the guarantee covers<\/h3>\n<p>The guarantee extends to the amounts paid by the buyer, including applicable taxes such as the VAT charged on each instalment, plus legal interest [1].<\/p>\n<p>Interest runs from the actual date of each payment until the date set for delivery of the home [1].<\/p>\n<p>Where insurance is used, there must be an individual policy for each buyer that identifies the property, with the developer paying the premium and the buyer as the insured party [1].<\/p>\n\n<blockquote style=\"border-left:4px solid #2e7d32;background:#f9f9f9;padding:15px 20px;margin:24px 0\">\n<p>The guarantee must cover <strong>every amount paid on account, plus taxes and legal interest<\/strong>, from the date of each payment until the agreed delivery date [1].<\/p>\n<\/blockquote>\n\n<h3>The special account<\/h3>\n<p>The developer must receive advance payments through a credit institution, into a special account separate from any other funds [1].<\/p>\n<p>The developer may only use that money for the construction of the homes, and the bank must require the guarantee before opening the account [1].<\/p>\n<p>Developers who fail to put the guarantee in place commit a consumer infringement, punishable with a fine of up to 25% of the amounts that should have been guaranteed [1].<\/p>\n\n<h2>What the developer must tell you<\/h2>\n<p>Royal Decree 515\/1989 requires developers selling homes to consumers to hold specific information available to the public [3].<\/p>\n<p>For homes under construction, this includes the plans, the building licence, a description of materials, the delivery date and the current stage of the works [3].<\/p>\n<p>Details given in advertising about construction, location, services, payment and use can be enforced even when they are not repeated in the contract [3].<\/p>\n<h3>What the contract must state<\/h3>\n<p>The LOE requires every off-plan contract with advance payments to state expressly that the developer will refund the amounts, taxes and legal interest if the works do not start or finish on time, or if the occupation licence or equivalent is not obtained [1].<\/p>\n<p>It must also name the insurer or guarantor and identify the bank and the special account into which you must pay [1].<\/p>\n<p>When the purchase contract is signed, the developer must hand you the document proving the guarantee, individualised to the amounts you will pay [1].<\/p>\n\n<div style=\"border-left:4px solid #2e7d32;background:#f1f8f1;padding:16px 20px;margin:24px 0\">\n<p>A lawyer&#8217;s review of the private contract is where most off-plan risks are caught, and our page on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/conveyancing-spain\/\">conveyancing in Spain<\/a> explains how that review fits into the whole transaction.<\/p>\n<\/div>\n\n<h2>Taxes when buying a new build<\/h2>\n<p>The tax position is one of the clearest differences when <strong>buying off-plan in Spain<\/strong> rather than buying a resale home.<\/p>\n<h3>VAT at 10%<\/h3>\n<p>The first delivery of a new home by the developer is subject to VAT, because only second and later deliveries are exempt under Article 20.One.22 of the VAT Law [4].<\/p>\n<p>Article 91 of the VAT Law applies the reduced 10% rate to buildings suitable for use as homes, including up to two garage spaces and annexes sold together [4].<\/p>\n<p>Officially protected homes of the special regime can qualify for 4% [4].<\/p>\n<p>Under Article 75.Two of the VAT Law, VAT falls due on each advance payment as it is made, so every instalment carries its own VAT [4].<\/p>\n\n<blockquote style=\"border-left:4px solid #2e7d32;background:#f9f9f9;padding:15px 20px;margin:24px 0\">\n<p>A new home bought from the developer pays <strong>10% VAT<\/strong>, charged on each payment on account as well as on the balance at completion [4].<\/p>\n<\/blockquote>\n\n<h3>Stamp duty (AJD) on the deed<\/h3>\n<p>Because the sale is subject to VAT, transfer tax does not apply, but the first copy of the notarial deed pays the documented legal acts tax (AJD) [5].<\/p>\n<p>The buyer is the taxpayer, except in a mortgage deed, where the lender pays [5].<\/p>\n<p>In the Valencian Community, Article 14 of Law 13\/1997 sets the AJD rate at 0.1% for deeds documenting the purchase of the buyer&#8217;s main home (vivienda habitual) [6].<\/p>\n<p>In other cases the rate is 1.4% for taxable events from 1 June 2026 under Valencian Law 5\/2025 [6][7].<\/p>\n<p>The concept of main home follows the state personal income tax rules, so a holiday home or an investment purchase pays 1.4% [6].<\/p>\n<p>For a comparison with other regions, see our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-regional-property-taxes\/\">regional property taxes in Spain<\/a>.<\/p>\n\n<blockquote style=\"border-left:4px solid #2e7d32;background:#f9f9f9;padding:15px 20px;margin:24px 0\">\n<p>In the Valencian Community, stamp duty on a new-build deed is <strong>0.1% for a main home<\/strong> and <strong>1.4%<\/strong> in other cases from 1 June 2026 [6][7].<\/p>\n<\/blockquote>\n\n<h2>Off-plan or resale: how the two compare<\/h2>\n<p>The table below compares <strong>buying off-plan in Spain<\/strong> from a developer with buying a resale home from a private owner in the Valencian Community.<\/p>\n<table style=\"width:100%;border-collapse:collapse;margin:20px 0\">\n<thead><tr>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Feature<\/th>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Off-plan from the developer<\/th>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Resale home<\/th>\n<\/tr><\/thead>\n<tbody>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">Main tax<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">10% VAT on each payment and on the balance<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Transfer tax (ITP) at 9%, or 11% above 1 million euros<\/td><\/tr>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">Stamp duty (AJD)<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">0.1% for a main home, 1.4% otherwise<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Not charged on the purchase deed<\/td><\/tr>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">Protection of money paid<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Compulsory insurance or bank guarantee and special account<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">No statutory guarantee; depends on the contract and any deposit terms<\/td><\/tr>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">Defects<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">LOE liability: 10, 3 and 1 years from acceptance of the works<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Seller&#8217;s liability for hidden defects under the Civil Code; LOE periods only if still running<\/td><\/tr>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">Main risk<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Delays, changes to the project, developer insolvency<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Debts, charges or irregular works on the existing property<\/td><\/tr>\n<tr><td style=\"padding:10px\">What you can inspect<\/td><td style=\"padding:10px\">Plans, specifications and licences only<\/td><td style=\"padding:10px\">The finished property itself<\/td><\/tr>\n<\/tbody>\n<\/table>\n<p>Sources: LOE, first additional provision and Article 17 [1]; VAT Law, Articles 20 and 91 [4]; Law 13\/1997, Articles 13 and 14 [6]; Civil Code [9].<\/p>\n\n<h2>Payment stages and the reservation contract<\/h2>\n<p>An off-plan purchase usually moves through a reservation agreement, a private purchase contract, staged payments during construction and the public deed at completion.<\/p>\n<p>The number and size of instalments when <strong>buying off-plan in Spain<\/strong> are set by the contract, not by law, so read the payment schedule carefully.<\/p>\n<p>The duty to guarantee advance payments starts once the building licence is obtained, so ask whether the licence has been granted before you pay a reservation fee [1].<\/p>\n<p>Check whether the reservation money is paid into the special account and treated as a payment on account of the price.<\/p>\n<p>If the contract describes a payment as arras, Article 1454 of the Civil Code lets the buyer withdraw and lose it, or the seller withdraw and return it doubled [9].<\/p>\n<p>Under Article 1279 of the Civil Code, either party can require the other to execute the public deed once the private contract is valid [9].<\/p>\n<p>Non-resident buyers will need an NIE before completion, and our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/why-and-how-to-obtain-an-nie-in-spain\/\">why and how to obtain an NIE in Spain<\/a> explains the process.<\/p>\n\n<h2>What happens if the works are delayed<\/h2>\n<p>Delay is the most common problem when <strong>buying off-plan in Spain<\/strong>, and the law gives you a choice.<\/p>\n<p>If construction has not started or the home has not been delivered within the agreed period, you may terminate the contract and recover the amounts paid, taxes included, plus legal interest [1].<\/p>\n<p>Alternatively, you may grant the developer an extension, recorded in an additional clause stating the new completion and delivery date [1].<\/p>\n<h3>How to claim under the guarantee<\/h3>\n<p>You must first make a formal, verifiable demand (requerimiento fehaciente) to the developer for repayment [1].<\/p>\n<p>If the developer does not repay within 30 days, you can claim from the insurer or the guarantor bank, and you may claim directly where a prior claim on the developer is not possible [1].<\/p>\n<p>An insurer must pay within 30 days of your claim [1].<\/p>\n<p>A bank guarantee lapses if two years pass from the developer&#8217;s breach without the buyer requiring termination and repayment, so do not wait [1].<\/p>\n<p>Outside the guarantee, Article 1124 of the Civil Code lets the injured party in a reciprocal contract choose between performance and termination, with damages and interest in both cases [9].<\/p>\n\n<div style=\"border-left:4px solid #2e7d32;background:#f1f8f1;padding:16px 20px;margin:24px 0\">\n<p>If you are financing the balance, have the loan offer checked before completion; our <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-mortgage-review\/\">Spanish mortgage review<\/a> service looks at the terms before you sign.<\/p>\n<\/div>\n\n<h2>Completion, first occupation and defects<\/h2>\n<p>The guarantee is cancelled once the occupation licence or equivalent document has been issued and the developer has proved delivery of the home [1].<\/p>\n<p>In the Valencian Community, Article 233 of the consolidated Land, Urban Planning and Landscape Law (TRLOTUP) makes the first occupation of completed buildings subject to a responsible declaration rather than a licence [8].<\/p>\n<p>Once filed with the town hall with the required documents, the declaration has the effects of a municipal licence, subject to later municipal checks [8].<\/p>\n<p>Utility companies must not connect water, electricity or gas unless the corresponding planning authorisation is shown, so this step matters in practice [8].<\/p>\n<h3>Liability periods under the LOE<\/h3>\n<p>Defects are the other major risk of <strong>buying off-plan in Spain<\/strong>, since nobody can inspect the finished home before signing.<\/p>\n<p>Under Article 17 of the LOE, the agents in the building process answer for material damage for 10 years where defects affect foundations, beams, load-bearing walls or other structural elements [1].<\/p>\n<p>They answer for 3 years for defects in building elements or installations that breach habitability requirements, and the builder answers for 1 year for finishing defects [1].<\/p>\n<p>These periods run from the acceptance of the works, and the developer is jointly liable to buyers for construction defects [1].<\/p>\n<p>Claims must be brought within two years of the damage appearing, under Article 18 of the LOE [1].<\/p>\n<p>Homes must carry ten-year structural damage insurance, and notaries and registrars cannot record the new-build declaration without proof of it [1].<\/p>\n<p>At delivery you should also receive the Building Book (Libro del Edificio), with the acceptance record, the agents involved and use and maintenance instructions [1].<\/p>\n<p>Once the building is handed over, the owners&#8217; community takes over common areas, as our guide to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/community-of-owners-spain\/\">community of owners in Spain<\/a> explains.<\/p>\n\n<h2>Checklist before you sign<\/h2>\n<p>These checks apply to <strong>buying off-plan in Spain<\/strong> in the Valencian Community under the rules in force at 7 October 2026.<\/p>\n<table style=\"width:100%;border-collapse:collapse;margin:20px 0\">\n<thead><tr>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Step<\/th>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Action<\/th>\n<\/tr><\/thead>\n<tbody>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">1<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Check the developer&#8217;s identity and the Land Registry entry for the plot<\/td><\/tr>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">2<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Confirm that the building licence has been granted<\/td><\/tr>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">3<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Obtain the individual insurance policy or bank guarantee in your name<\/td><\/tr>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">4<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Pay only into the special account named in the contract<\/td><\/tr>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">5<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Check the delivery date, the payment schedule and the specifications attached<\/td><\/tr>\n<tr><td style=\"padding:10px;border-bottom:1px solid #ddd\">6<\/td><td style=\"padding:10px;border-bottom:1px solid #ddd\">Review clauses on price changes, delays, termination and who pays which costs<\/td><\/tr>\n<tr><td style=\"padding:10px\">7<\/td><td style=\"padding:10px\">Before completion, confirm the first occupation declaration and the ten-year insurance<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n<h3>Common mistakes with off-plan purchases<\/h3>\n<ul>\n<li>Paying a reservation fee before the building licence exists and without a guarantee.<\/li>\n<li>Accepting a general guarantee instead of an individual certificate in your name.<\/li>\n<li>Paying into an account other than the special account named in the contract.<\/li>\n<li>Letting the delivery date pass for years without a formal demand on the developer.<\/li>\n<li>Agreeing to pay costs, such as the new-build declaration, that the law places on the developer in a first sale to consumers [3].<\/li>\n<li>Assuming the 0.1% stamp duty rate applies to a holiday home.<\/li>\n<\/ul>\n<p>Buyers who live abroad face extra practical steps, set out in our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/buy-house-valencia-non-resident\/\">buying a house in Valencia as a non-resident<\/a>.<\/p>\n<p>An estimate of professional costs is in our overview of <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-fees-buying-spanish-property\/\">legal fees when buying Spanish property<\/a>.<\/p>\n\n<h2>How Delagu\u00eda y Luz\u00f3n can help<\/h2>\n<p>Our <a href=\"https:\/\/delaguialuzon.com\/en\/property-law\/\">property law team<\/a> in Valencia has advised buyers, sellers and investors since 1960.<\/p>\n<p>When you are <strong>buying off-plan in Spain<\/strong>, we review the reservation and private contracts, check the guarantee and the special account, attend completion and claim refunds from developers, insurers and banks when a project is delayed or abandoned.<\/p>\n\n<div style=\"background-color:#f5f5f5;padding:24px;margin:32px 0;border-radius:6px\">\n<h2 style=\"margin-top:0\">Speak to our property team about your off-plan purchase<\/h2>\n<p>Contact our legal team for personalised guidance on your case.<\/p>\n<p>We work in English, French, Spanish and Russian from our office in Valencia.<\/p>\n<p><strong>Email:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><br>\n<strong>Phone:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><br>\n<strong>Office:<\/strong> Avinguda Regne de Val\u00e8ncia, 6, 1\u00ba-2\u00ba, 46005 Valencia<\/p>\n<\/div>\n\n<h2>Frequently asked questions about buying off-plan in Spain<\/h2>\n<h3>Is my deposit protected if the developer goes bankrupt?<\/h3>\n<p>Amounts paid on account must be covered by an insurance policy or bank guarantee.<\/p>\n<p>The guarantee covers the money, taxes and legal interest if the home is not built or delivered on time.<\/p>\n<h3>When must the developer provide the guarantee?<\/h3>\n<p>From the moment it obtains the building licence.<\/p>\n<p>You should receive the guarantee document, individualised to your payments, when you sign the purchase contract.<\/p>\n<h3>Does the guarantee include the VAT I paid?<\/h3>\n<p>Yes.<\/p>\n<p>It covers the amounts paid, including applicable taxes, plus legal interest.<\/p>\n<h3>How do I claim my money back if the works are delayed?<\/h3>\n<p>Send the developer a formal, verifiable demand for repayment.<\/p>\n<p>If it does not pay within 30 days, claim from the insurer or the guarantor bank.<\/p>\n<h3>Can I give the developer more time instead?<\/h3>\n<p>Yes.<\/p>\n<p>The extension must be recorded in an additional clause with the new delivery date.<\/p>\n<h3>What VAT rate applies to a new home?<\/h3>\n<p>The reduced rate of 10%, including up to two garage spaces sold with it.<\/p>\n<p>Officially protected homes of the special regime can qualify for 4%.<\/p>\n<h3>How much stamp duty do I pay in the Valencian Community?<\/h3>\n<p>0.1% if the home will be your main home.<\/p>\n<p>Otherwise 1.4% for deeds from 1 June 2026.<\/p>\n<h3>How long is the developer liable for defects?<\/h3>\n<p>Ten years for structural defects, three years for habitability defects and one year for finishing defects.<\/p>\n<p>The periods run from acceptance of the works, and claims must be brought within two years of the damage appearing.<\/p>\n<h3>Do I need a first occupation licence in Valencia?<\/h3>\n<p>In the Valencian Community, first occupation is authorised through a responsible declaration filed with the town hall.<\/p>\n<p>Check that it has been filed before completion, as utilities depend on it.<\/p>\n<h3>Can I pull out of a reservation agreement?<\/h3>\n<p>That depends on how the payment is described in the contract.<\/p>\n<p>If it is arras, you can withdraw but lose the amount paid.<\/p>\n\n<h2>References<\/h2>\n<ol>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1999-21567\" target=\"_blank\" rel=\"dofollow noopener\">Law 38\/1999 on building (LOE), Articles 3, 7, 17 to 20 and first and second additional provisions, consolidated text (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-7897\" target=\"_blank\" rel=\"dofollow noopener\">Law 20\/2015 on insurance undertakings, third final provision (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1989-11181\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree 515\/1989 on consumer information in the sale and letting of homes (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28740\" target=\"_blank\" rel=\"dofollow noopener\">Law 37\/1992 on VAT, Articles 20, 75 and 91 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1993-25359\" target=\"_blank\" rel=\"dofollow noopener\">Royal Legislative Decree 1\/1993 on transfer tax and stamp duty, Articles 29 and 31 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1998-8202\" target=\"_blank\" rel=\"dofollow noopener\">Valencian Law 13\/1997 on the regional section of income tax and ceded taxes, Articles 13 and 14 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2025-11959\" target=\"_blank\" rel=\"dofollow noopener\">Valencian Law 5\/2025, of 30 May, on fiscal measures, Article 34 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=DOGV-r-2021-90283\" target=\"_blank\" rel=\"dofollow noopener\">Legislative Decree 1\/2021 approving the consolidated Land, Urban Planning and Landscape Law of the Valencian Community, Articles 233, 241 and 245 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1889-4763\" target=\"_blank\" rel=\"dofollow noopener\">Civil Code, Articles 1124, 1279, 1454 and 1484 (BOE)<\/a><\/li>\n<\/ol><style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp 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.lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                max-width: initial;\r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n    \r\n        <div class=\"lwrp-list-container\">\r\n                                <div class=\"lwrp-list lwrp-list-row-container lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/international-inheritances-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/elderly-couple-signing-last-will-and-testament.webp\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"inheritance tax in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/elderly-couple-signing-last-will-and-testament.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/elderly-couple-signing-last-will-and-testament-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/elderly-couple-signing-last-will-and-testament-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/elderly-couple-signing-last-will-and-testament-768x432.webp 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Inheritance tax in Spain: Regulations on international succession<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/renting-property-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/renting-in-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"renting in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/renting-in-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/renting-in-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/renting-in-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Top 10 tips for renting out your property in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/long-term-residence-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/long-term-residence-in-Spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"long-term residence in Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/long-term-residence-in-Spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/long-term-residence-in-Spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/long-term-residence-in-Spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Long-term residence in Spain and the route to citizenship<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/cultural-differences-living-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/cultural-differences-living-in-Spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"cultural differences living in Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/cultural-differences-living-in-Spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/cultural-differences-living-in-Spain-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/cultural-differences-living-in-Spain-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Cultural differences living in Spain: An honest guide for British and American expats<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/establish-holding-company-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"321\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/establish-holding-company-spain-1.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Establish holding company Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/establish-holding-company-spain-1.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/establish-holding-company-spain-1-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/establish-holding-company-spain-1-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Establishing a holding company in Spain: Tax optimisation or risk of scrutiny?<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/valencia-tourist-accommodation\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"235\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/Tourist-Accommodation-e1778249481896.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Tourist Accommodation\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/Tourist-Accommodation-e1778249481896.jpg 1216w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/Tourist-Accommodation-e1778249481896-300x147.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/Tourist-Accommodation-e1778249481896-1024x501.jpg 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/Tourist-Accommodation-e1778249481896-768x376.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Valencia&#8217;s new tourist accommodation rules (2026): what property owners must know<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Buying off-plan in Spain means paying for a home before it is built. This guide explains the compulsory insurance or bank guarantee for amounts paid on account, what the contract must state, 10% VAT and Valencian stamp duty, delay claims, defect periods and first occupation, with a checklist before you sign. Contact our property law team in Valencia.<\/p>\n","protected":false},"author":5,"featured_media":28622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[53],"tags":[],"class_list":["post-28388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-housing-and-urban-planning"],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=28388"}],"version-history":[{"count":1,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28388\/revisions"}],"predecessor-version":[{"id":28401,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28388\/revisions\/28401"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/28622"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=28388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=28388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=28388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}