Buy a property in front line, legal aspects

< h2 > Legal aspects at the time of buying a First Sea Line in Spain (2026) < / h2 > < p > < i > Complete guide for domestic and foreign buyers - Updated February 2026 < / i > < / p > < p > Buy a first-line apartment on the Spanish coast is certainly one of the most attractive real estate investments in the Mediterranean. But also one of the most complex legal issues. Behind those sea views that fall in love with you at first sight, there are multiple layers of state, autonomous and municipal legislation that can turn a dream into a nightmare if they are not rigorously addressed. < / p > < p > In this guide we explain to you all the legal aspects that you must know before signing anything, be it first or second residence, be it Spanish, European or outside the EU. < / p > < h2 > 1. The Costas Act: the great condition of any purchase in front line < / h2 > < p > Law 22 / 1988 of 28 July 1988 of Costas - as amended by Law 2 / 2013, on the protection and sustainable use of the coast - and its General Costas Regulation (Royal Decree 876 / 2014) constitute the fundamental legal framework that affects any coastal property in Spain. < / p > < h3 > The Maritime Public Domain - Terrestre (DPMT) < / h3 > p > The central concept is the < strong > Maritime Domain - a part of the Spanish Constitution, which is not subject to the definition of the Constitution, and is not subject to the Constitution. This includes the sea bank, beaches, cliffs, dunes, coastal wetlands and the territorial sea. < / p > < p > What this means in practice is direct: < strong > no one can own a land classified as DPMT < / strong >. If an estate is left in whole or in part within this area after a deslinde procedure, the owner loses his property right on that part without compensation (it is not considered expropriation), receiving in return an administrative concession of use for a maximum of 75 years. < / p > < h3 > The three stripes that you must know < / h3 > < p > The Costas Act establishes three stripes of land from the DPMT's deslinde line, each with progressively minor restrictions: < / p > < p > < strong > Transit seam (6 meters) / strong >. It is the immediate strip to the DPMT. It must remain permanently free for pedestrian transit and surveillance and rescue vehicles. No construction is allowed. < / p > < p > < strong > Protection service (100 meters). < / strong > It extends up to 100 meters inland from the line of deslinde. In this strip, the construction of new houses, the expansion of the volume, height or area of existing ones and numerous activities are prohibited. The land can be privately owned, but the use limitations are severe. In soils that were already classified as urban when the Costas Act came into force in 1988, this servitude is reduced to 20 meters. < / p > < p > < strong > Zone of influence (500 meters). < / strong > It does not directly affect private property, but municipal urban plans should take into account the protection of the coastal environment, avoid architectural screens and control the building density. < / p > < h3 > Administrative concessions: when the property becomes the right to use < / h3 > < p > If your first-line housing was built legally before 1988 but a new slide within the DPMT, it does not melt: you go on to have a < strong > administrative concession < / strong > that allows you to continue using it, with a maximum of 75 years and no obligation to pay canon. These concessions are transmissible both between living and by inheritance, but inter-living transmission requires the Administration to first recognize that the new holder meets the conditions of the concession. < / p > < p > It is essential to understand that buying a property with concession is not the same as buying a full property: you are acquiring a temporary right of use, not a permanent domain. < / p > < h2 > 2. The deslinde and the Property Registry: the necessary verification < / h2 > < h3 > The Costa certificate < / h3 > < p > The General Costa Regulation (Article 36) establishes a registration control mechanism that any buyer must know about. When an estate hangs or intersects with the DPMT area, the property registrar acts as follows: < / p > < p > > If the estate intersects with a disconnected and registered area, < strong > directly denies the registration < / strong > of the sale. < / p > < p > > If the estate hangs with the DPMT area but the deslinde is not registered, the registrar < strong > suspends the registration < / strong > and takes a pre-emptive notation for 90 days, notifying the Service Peripheral for a certificate of the < PMT is a maximum period of time in which it has not been used for the following: < PMT's certificate. This certificate takes about 30 days to be issued, so it should be requested in advance. < / p > < h3 > Public consultation tools < / h3 > < p > The Ministry for the Ecological Transition and the Demographic Challenge publishes the lines of deslinde across the Spanish coast through its mapping view of the DPMT. Although it is merely informative and must be contrasted with the Costas Peripheral Services, it is a useful starting point for verifying the situation of any coastal estate before starting negotiations. < / p > < p > In addition, it is appropriate to consult the Catastro and the municipal planning for a complete picture of the legal situation of the property. < / p > < h2 > 3. Due Dilience: the documents you must require < / h2 > < p > Any purchase of front-line housing requires a thorough verification that goes beyond the usual in an ordinary sale. These are the key documents and checks: < / p > < p > < strong > Single-Record Note updated. < / strong > This is the first document to be requested. It reveals the ownership of the property, its registration description (surface, lines, location), the charges and charges (mortgages, embargoes, usufructs, servumes), the preventive notes and, very important in the front line of the sea, any marginal note concerning the procedures of the DPMT. < / p > < p > < strong > Cadastral certificate and cadastral reference. < / strong > It allows to verify that the cadastral description coincides with the cadastral. The discrepancies between Registration and Catastro are common in coastal areas and must be corrected before sale. < / p > < p > < strong > Certificate of the Provincial Coast Service. < / strong > As explained, it shows that the estate does not invade the DPMT and its situation with respect to the protection and transit services. < / p > < p > < strong > Last receipt of the IBI and certificate of being up to date. < / strong > The Real Estate Tax is a tax on title and unpaid debts can be transferred to the new owner. < / p > < p > < strong > Certificate of the owner community. < / strong > It must prove the absence of debts to the community, as the unpaid fees of the current year and the previous one are payable to the new owner. < / p > < p > < strong > Inhabitability card or first occupation license. < / strong > Confirms that the property meets the minimum requirements of habitability according to the autonomous regulations. < / p > < p > < strong > Energy efficiency certificate. < / strong > Compulsory in all sales or rental since 2013. < / p > < strong > Urban verification. < / strong > Check that the housing is not declared out of urban planning and has open sanctioning files. In coastal areas, this is particularly relevant since many houses built prior to the current legislation can be found in an out-of-management situation. < / p > < h2 > 4. Taxation of purchase: taxes by type of housing and residence < / h2 > < h3 > Taxes at the time of purchase < / h3 > < p > < strong > Second-hand housing: < / strong > is paid the Tax on Patrimonial Transmissions (ITP), the rate of which varies between 6% and 13% of the purchase price according to the autonomous community. In Catalonia it is between 10% and 11%; in the Valencia Community between 10% and 11%; in Andalusia it is 7%; and in the Balearic Islands it is between 8% and 13% according to the value of the property. < / p > < p > < strong > New work housing: < / strong > 10% VAT is paid on the purchase price (4% if it is official housing), plus the Tax on Documented Legal Acts (AJD), which varies between 0.5% and 1.5% according to the autonomous community. < / p > < h3 > Additional formalization costs < / h3 > < p > To taxes should be added the costs of notary (between 800 and 1,500 €), the registration in the Property Register (between 500 and 1,000 €), and the fees of counsel if legal advice is contracted (usually about 1% of the purchase price plus VAT). In total, an overcost of 10% to 15% is to be expected on the purchase price. It is calculated on the cadastral value. < / p > < p > < strong > IRPF or IRNR. < / strong > If you are a public prosecutor in Spain, the rent income tax on the IRPF. If you are not a resident, the Non-Resident Income Tax (IRNR) applies to 19% for EU residents or 24% for non-EU residents. Even if you do not rent the housing, as a non-resident you must declare an imputed income calculated on the cadastral value (between 1.1% and 2%) through Model 210. < / p > < p > < strong > Important novelty 2025: < / strong > A July 2025 judgment clarified that non-EU owners are entitled to deduct the same rental costs as Community owners, which means significant tax equalization for non-EU investors. Foreign buyers: requirements and novelties in 2026 < / h2 > < h3 > Basic requirements for purchase < / h3 > < p > Any alien, whether resident in Spain or not, can buy a home in the country. The requirements are: < / p > < p > < strong > NIE (Foreign Identification Number). < / strong > It is essential for any legal or economic transaction in Spain. EU citizens request a temporary NIE; non-Community NIE, a non-resident NIE. < / p > < p > < strong > Bank account in Spain. < / strong > Although not strictly mandatory, it is practically essential to pay taxes, receive transfers, house the IBI and community fees. < / p > < p > < strong > Current passport. < / strong > Basic identification document. < / p > < p > < strong > Accreditation of source of funds. < / strong > In compliance with the rules on the prevention of money-laundering. < / p > < h3 > Military authorization in strategic areas < / h3 > < p > Non-EU foreigners seeking to buy property in certain areas of Spain - Menorca, parts of Galicia, some areas of Andalusia - need prior authorization from the Ministry of Defence. It is a procedure that can delay the operation if not anticipated in advance. < / p > < h3 > The end of the Golden Visa (April 2025) < / h3 > < p > Spain eliminated the Golden Visa on April 3, 2025. Until then, foreigners who invested at least €500,000 in real estate could obtain a residence permit. This route is no longer available, but there are alternatives to legally reside in Spain: < / p > < p > < strong > Digital nomad visa. < / strong > For remote workers with demonstrable income of at least €2,762 per month. < / p > < p > < strong > Beckham Law (Impatriate regime). < / strong > It allows to tax as a non-resident for six years, with a fixed rate of 24% on the first 600,000 €of income. It requires a job transfer to Spain and has not been a tax resident in the previous five years. < / p > < p > < strong > Visited on a personal or own basis. < / strong > By employment contract or business activity in Spain. It offers Spanish nationality to descendants of exiled Spaniards, although it has limited time. < / p > < h3 > Proposal to double taxes on foreigners: without materializing < / h3 > < p > In January 2025, President Sánchez suggested the possibility of double purchasing taxes for non-EU nationals. This proposal generated international alarm but, as of February 2026, it has not materialized legislatively. The purchase taxes remain identical for nationals and foreigners. However, this issue should be monitored as housing has become the main social concern in Spain and legislative proposals can arise quickly. < / p > < h2 > 6. The Housing and Tensioned Areas Act: implications for those who buy to rent < / h2 > < p > Law 12 / 2023 of 24 May, for the right to housing, introduced the concept of < strong > tensioned residential market areas < / strong >, where rental price limitations are applied. If you intend to buy a first line of sea as an investment to rent, you must know this legal framework. < / p > < h3 > What is a tensioned area < / h3 > < p > An area is declared tensioned when the cost of rent plus basic supplies exceeds 30% of the average household income, or when the rental price has increased more than 3% over the last five years. < / p > < p > In mid-2025, new tensioned areas were added including municipalities of Navarra, Basque Country and Galicia. Catalonia and Barcelona have been applying these restrictions since before, and other communities could join. < / p > < h3 > Practical implications < / h3 > < p > In strained areas, small owners must maintain the price of the previous contract when signing a new rental, except for justified reforms. Large forks (more than 10 housing units, or more than 5 in strained areas) must apply the official benchmark, which may be below the market price. The penalties for non-compliance can range from 3,000 to 90,000 euros. < / p > < p > Many coastal localities with high tourist demand - especially in the Balearic Islands, Costa del Sol, Costa Brava and Costa Blanca - could be affected in the coming years if the autonomous communities decide to apply for a tensioned area declaration. < / p > < h2 > 7. Tourist rental: the new regulation of 2025-2026 < / h2 > < p > If your investment plan includes housing for holiday rent, the regulation has given a significant turn. < / p > < h3 > Organic Law 1 / 2025 and Horizontal Property Law < / h3 > < p > Since 3 April 2025, Organic Law 1 / 2025 has amended the Horizontal Property Law to require the express approval of the owner community < / strong > before a housing for tourist rental. This authorisation requires a favourable vote of three fifths of the owners representing at least three fifths of the participation quotas. < / p > < p > In addition, the community can establish an increase of up to 20% in the common costs for the houses dedicated to the tourist rental, as compensation for the more intensive use of the common areas. The penalties for non-compliance can reach up to 600,000 euros. < / p > < h3 > Regulation of temporary rentals and rooms < / h3 > < p > A bill to regulate temporary and room rental contracts was processed at the end of 2025 with the aim of closing the "legal vacuum" that allowed to circumvent the price limitations of the Housing Act through seasonal contracts. Its final approval could take place in 2026 and would have a direct impact on rental strategies in coastal areas. < / p > < h3 > Autonomous and municipal tourism leave < / h3 > < p > Regardless of state regulations, each autonomous community and many municipalities have their own regulations on tourism housing: licensing requirements, registration in autonomous tourism registers, area limitations, moratorium on new licences in certain municipalities, etc. Before buying with the intention to rent turistically, it is essential to verify the rules applicable in the specific municipality. < / p > < h2 > 8. Climate change and coastal erosion: an emerging legal factor < / h2 > < p > An aspect with increasing legal weight is the impact of climate change on coastal properties. The Costas Act already states that the concessions are conditional on the evolution of the coast, extinguishing if the land is reached by the sea. The projects of works in the coastal area must incorporate an assessment of the effects of climate change. < / p > < p > The coastal line is not fixed. The sea tends to gain ground, which means that the DPMT gradually moves inland. A new deslinde can incorporate land that was previously private. This risk is particularly relevant in areas with high erosion rates, such as sections of the Valencian, Bat or Gaditan coastline. < / p > < p > For the buyer, this means that the privileged location in front of the sea can become, over the decades, a depreciation factor if the property is affected by new landslides or by the physical consequences of sea level rise. < / p > < h2 > 9. Legal checklist before you buy your first line of sea < / h2 > < p > To close this guide, here you have the list of essential verifications before you commit yourself to a first line purchase: < / p > < ol > < li > < strong > Request a simple updated Note < / strong > from the Property Register and check title, loads, embargoes and marginal notes related to the coastal slit. < / li > < li > < strong > Demands the certificate of the Provincial Coste Service < / strong > that the estate does not invade the PMT. It provides for 30 days to obtain it. < / li > < li > < strong > See the DPMT < / strong > viewer of the Ministry for the Ecological Transition as the first approach to the situation of the estate. < / li > < strong > Verifies the agreement between Register and Catastro. < / strong > The differences in the area, lines or description are common in coastal areas. < / li > < li > < strong > Check the urban situation < / strong > to the city hall: if the housing is out of order, if there are open penalty files, if there are plans for the development of the land. < / li > < strong > Ask for the certificate of debts of the community of owners < / strong > and the last receipt of the paid IBI. < / li > < strong > If you are a non-Community foreign < / strong >, check if you need the Ministry of the purchase and / strong > to have the price of the NID + strong >. It provides for 10-15% of the purchase price. < / li > < li > < strong > If you plan to rent < / strong >, check whether the area is or can be declared tensioned, whether the community of owners allows the tourist rental, and what autonomous and municipal licenses are needed. < / li > < strong > See the coastal erosion situation < / strong > of the area and the Ministry's action plans. It is public information and can be decisive in the long term. < / li > < / ol > < h2 > Conclusion < / h2 > < p > Buying a front-line housing in Spain remains an extraordinary investment, but requires a much more rigorous due diligence than any conventional real estate purchase. The intersection between the Costas Act, urban regulations, variable taxation by autonomous communities, new rental regulation and the increasing incidence of climate change creates a complex scenario that requires specialized legal advice. < / p > < p > In Addurno.com we are specialists in frontline properties in the Mediterranean. Each building we publish incorporates verified information about its legal status with respect to the DPMT, the coastal servumes and the applicable urban regulations, so that you can make your purchase decision with full legal certainty. See our catalog at < / i > < a href = "https: / / www.addurno.com /" > < i > Addurno.com < / i > > < i > or contact our equipment for a personalized analysis. < / i > < / p > < p > < strong > Main legal references: < / strong > < < / p > < ul > < li > Law 22 / 1988, of 28 July, of Costas < / li > > Law 2 / 2013, of 29 May, on the protection and sustainable use of the coastline < 1 / 12 / October, in the Official Journal of the European Union, < 1 / 12 / 10, The regulations may vary according to the autonomous community and municipality. < / i > < / p >