Foreign Investment Registry Declaration: A Guide for Non-Residents Buying or Selling Property in Spain
Buying or selling a property on the Costa del Sol as a non-tax resident involves complying with several essential legal and tax procedures: obtaining a NIE, paying local taxes (ITP transfer tax, VAT, or municipal plusvalía), and signing the public deed of sale before a notary. However, an administrative obligation often goes unnoticed and is vital to understand to avoid penalties: the declaration before the Foreign Investment Registry (Registro de Inversiones Exteriores - RIE) of the Ministry of Economy, Trade and Enterprise.
Who is Required to File a Declaration?
Spanish legislation monitors cross-border capital flows strictly for statistical and administrative oversight purposes. This declaration is neither an additional tax nor a fee; it is a purely informational filing.
The obligation applies to non-tax resident buyers or sellers in Spain whenever the property transaction value exceeds €500,000.
Official Forms: D-2A and D-2B
The Foreign Investment Registry requires specific forms depending on the nature of the transaction:
· Form D-2A (Declaration of Foreign Investment in Real Estate): Completed and submitted by the non-resident buyer following the acquisition of the property.
Form D-2B (Declaration of Foreign Divestment/Liquidation in Real Estate): Submitted by the non-resident seller when transferring or selling the property.
Both forms require details regarding the non-resident owner, the physical and cadastral description of the property (cadastral reference, exact location), the deeded transaction amount, and the notarial details of the closing.
The AFORIX Application: What It Is and How It Works
Traditional paper forms are not used to draft these declarations. The Ministry of Economy provides an official software application known as AFORIX.
How AFORIX Works
Download and installation: Available as a free download from the official portal of the State Secretariat for Trade.
Guided completion: The program allows you to select the appropriate form (D-2A or D-2B) and features built-in validations to verify country codes, currencies, and registry details.
Document generation: Once the data is verified, AFORIX generates a digital file alongside a printable copy containing a barcode and electronic signature for official submission.
Steps of the Declaration Process
To complete the filing properly and remain fully compliant with Spanish law, the process follows four steps:
Signing the public deed: The filing is always carried out ex-post (after completion). Having the authorized copy (copia autorizada) or simple copy (copia simple) of the notarial deed is essential, as it contains the final price, execution date, and notary protocol number.
Completion in AFORIX: Enter the investor’s details (NIE/tax ID, overseas tax domicile), land registry data, and the financial breakdown of the transaction into the software.
Electronic submission: The generated document is submitted via the Ministry's electronic portal using a recognized digital certificate or through the General Electronic Registry of the Spanish Public Administration.
Filing deadline: The filing must be completed within a maximum period of one month from the date the public deed is executed.
Legal Certainty in Your Real Estate Transaction
Having expert guidance at every stage of the sale or purchase ensures that administrative formalities—such as Form D-2A/D-2B filings and AFORIX submissions—are managed smoothly and in full compliance with Spanish law.
If you are planning to purchase or sell a prime property in Marbella or across the Costa del Sol and would like professional guidance, please feel free to reach out directly:
Alexandre Strumeyer
Your Real Estate Agent in Marbella, Spain | EMBASSY COSTA DEL SOL
Phone: +34 622 22 70 78
