Moving from Sweden to Spain and buying a home: taxes and residence in 2026

Swedes are one of the most visible European communities in Spain: 25,567 people on 1 January 2025, 7% more than two years earlier. Most of them move together with buying a home on the Costa del Sol or the Costa Blanca. For a Swedish citizen the paperwork is the easy part: a passport and a registration are enough. The hard part is tax on both sides: how to sell your Swedish home and defer the tax, when Sweden stops treating you as resident, what buying costs in a given region, and what changes once you become resident in Spain.

Status: a Swedish citizen needs no visa

A Swedish citizen enters with a passport or ID card and, within three months, applies in person to register at the immigration office or the police. The EU citizen certificate with an NIE number is issued on the spot (RD 240/2007, art. 7). If you do not work in Spain, you need sufficient means and comprehensive health insurance. The law sets no fixed amount. A spouse with a third-country passport gets a separate EU family member card, also within three months. What the document looks like is covered in our article on the NIE verde.

If you live in Sweden on a Swedish residence permit and your passport is not Swedish, the Swedish permit gives you no right to live in Spain. You need a Spanish permit. For people moving with capital, one of two routes usually fits.

Buying a home no longer gives residence. The golden visa for property from €500,000 was abolished from 3 April 2025 (Law 14/2013, art. 63). What is left for investors is covered in our article on residence by investment.

Selling your Swedish home and deferring the tax

The gain on selling a Swedish flat or house is taxed at 30% on 22/30 of the gain, so 22% in effect (Skatteverket). The tax can be deferred (uppskov) if you buy a new permanent home, and that home can be anywhere in the EEA, Spain included (Skatteverket: homes abroad). The common belief that deferral was abolished in 2021 is wrong. Only the yearly charge on it, about 0.5% of the deferred amount, was abolished.

• Amount. From SEK 50,000 to SEK 3,000,000 of gain per home sold (Skatteverket: uppskov).
• Deadlines. The Spanish home must be bought no earlier than 1 January of the year before the sale and no later than 31 December of the year after it, and you must move in by 2 May of the second year after the sale.
• Yearly report to Skatteverket on the home abroad: form K2 in your return, or a separate form SU2 if you no longer file a return. The deadline is 2 May.
• Selling the Spanish home brings the tax back. If you sell it without buying a new home in the EEA, the deferred amount is taxed in Sweden. The same applies to gifts, inheritance and division of property.

Example. The gain on selling a villa near Stockholm is SEK 5,000,000. The tax is SEK 1,100,000. If you buy a house in Marbella, you can defer the tax on SEK 3,000,000, that is SEK 660,000, and SEK 440,000 must be paid now. The deferral lasts as long as you own the Spanish house.

When Sweden stops treating you as resident

Deregistering from the Swedish population register does not by itself end your tax liability. For five years after leaving, a Swedish citizen or anyone who lived in Sweden for at least ten years is presumed to have an essential connection with Sweden (väsentlig anknytning) unless they prove otherwise (Income Tax Act, ch. 3, s. 7). Skatteverket looks at all the circumstances together, and one can be enough (Skatteverket). The ties that most often keep people resident are:

• a home in Sweden fit for year-round living, even if it stands empty;
• family that stayed in Sweden;
• a stake in a Swedish company giving significant influence over the business, or your own business in Sweden.

Even if the connection survives under Swedish law, the treaty may still treat you as resident only in Spain: first by permanent home, then by centre of vital interests (treaty, art. IV). That is why selling or letting your Swedish home before leaving is often the key step. The Spanish rules are covered in our article on Spanish tax residency.

The Spain-Sweden treaty is in force, and that helps

You will sometimes read that Sweden terminated its tax treaty with Spain. It did not: the 1976 treaty is in force and there is no new text (BOE-A-1977-1910; AEAT). Sweden terminated its treaty with Portugal (prop. 2020/21:138), which is where the confusion comes from. If the Spanish treaty is ever terminated, there will be at least six months’ notice: the note must be given by 30 June and the treaty stops applying from 1 January of the following year. For a Spanish resident it works like this:

• Shares. Gains are taxed only in the country where you live (art. XIII.4). The Swedish ten-year rule (tioårsregeln), under which Sweden taxes former residents on selling shares (Income Tax Act, ch. 3, s. 19), does not reach an ordinary portfolio of a Spanish resident. The exception is shares in a company whose main asset is real estate: if you are a Swedish citizen, lived in Sweden in the last five years and controlled the company, Sweden may tax the gain (art. XIII.5), and Spain credits that tax.
• Dividends. Sweden withholds no more than 15%, and the rest is taxed in Spain with a credit for the withholding (arts. X and XXIV).
• Real estate. Income, gains and wealth tax on a property belong to the country where it is. A Swedish summer house is taxed in Sweden, a Spanish villa in Spain.

Without a treaty, Spain would relieve double tax under its general rule: you deduct the lower of the foreign tax paid and the Spanish tax on the same income at your average rate (Personal Income Tax Law, art. 80).

Buying in Spain: taxes by region

Transfer tax on a resale home (ITP) is set by the region. On expensive properties the gap between regions runs to tens of thousands of euros. Example: a villa for €1,500,000.

A new-build pays 10% VAT instead of ITP (VAT Law, art. 91), plus stamp duty on the notarial deed (AJD): 0.75% in Madrid, 1.2% in Andalusia, 1.4% in Valencia, 1.5% in Catalonia and Murcia. In the Canary Islands the local IGIC replaces VAT, with 1% AJD. The same villa as a new-build for €1,500,000 costs €161,250 in taxes in Madrid and €171,000 in Valencia. Notary and land registry fees come on top at state tariffs.

If the seller is a non-resident, which on the Costa del Sol and in Torrevieja is often another Swede, the buyer must withhold 3% of the price and pay it to the tax office on form 211 within a month (AEAT). On €1,500,000 that is €45,000, deducted from what the seller receives. How to choose a property and an area is covered in our articles on buying a house and luxury property, and financing in our article on mortgages in Spain. Our property search service finds a property that fits and checks it legally.

Owning: non-resident or resident

Every owner pays the municipal IBI: from 0.4% to 1.1% of the cadastral value, with the rate set by the town hall (TRLRHL, art. 72). Everything else depends on where you are tax resident.

• Non-resident, home for own use. Tax on deemed income: 1.1% of the cadastral value if it was revised in the last ten years, otherwise 2%. The rate for EU residents is 19%, filed on form 210 (AEAT). With a cadastral value of €400,000 that is €836 a year, or €1,520 at the 2% rate.
• Non-resident, letting. 19% of the income. As an EU resident, a Swedish resident deducts expenses by attaching a tax residence certificate from Skatteverket (AEAT). If you remain resident in Sweden, Sweden taxes the rent too, with a credit for the Spanish tax.
• Spanish resident. No form 210. Your main home has no deemed income, a second home does, but it goes into your general return.

Selling a Spanish home. An EU non-resident pays 19% on the gain, and the buyer withholds 3% of the price. A resident pays on the savings scale: 19, 21, 23, 27 and 30% (Personal Income Tax Law, art. 76). On a gain of €400,000 a resident pays €101,880 and a non-resident €76,000. But residents have reliefs: the gain on a main home is exempt if the whole amount goes into a new main home, and fully exempt after 65. More in our articles on property taxes and non-resident tax.

Wealth tax, form 720 and the Beckham regime

Sweden has no wealth tax, Spain does. A resident pays it on worldwide assets (Law 19/1991, art. 5). If the region has not set its own allowance, the base is reduced by €700,000, and the main home is exempt up to €300,000. On net wealth over €3,000,000 the large fortunes tax also applies: 1.7%, 2.1% and 3.5%, extended with no end date (Law 38/2022).

• Madrid and Andalusia. Their 100% wealth tax relief is suspended while the large fortunes tax applies (Comunidad de Madrid). Below €3,000,000 of net wealth there is in practice no tax, above it the region takes about as much as the large fortunes tax would.
• Valencia. From 2026 the tax-free allowance is €2,000,000 (GVA).
• Form 720. Swedish accounts, securities, ISK investment accounts, KF insurance and property over €50,000 in any group must be reported by 31 March of the following year (AEAT). How Spain taxes ISK and KF is worth working out before the move. More in our article on forms 720 and 721.

The Beckham regime is for people who move with a job, remote work included, or as a company director, and have not been Spanish resident for five years. Salary and business income are taxed at 24% up to €600,000, foreign investment income is not taxed, and wealth tax applies only to Spanish assets (Personal Income Tax Law, art. 93). Pensioners cannot use it. The conditions are in our article on the Beckham law.

Swedish pensions: citizenship changes the tax

The 1976 treaty draws a line that matters for Swedish residents without a Swedish passport (art. XVIII):

• Swedish citizen. Sweden may tax the state pension (allmän pension) and pensions from pension insurance with the non-resident tax SINK: 22.5% in 2026 and 20% from 2027. The first SEK 3,799 a month of state pension is tax-free (Skatteverket: SINK). Spain taxes the same pension and credits the Swedish tax. Instead of SINK you can opt for ordinary Swedish taxation with allowances if at least 90% of your earned income is taxed in Sweden.
• Another passport. The same pensions are taxed only in Spain. Ask Skatteverket before the first payment how to stop the Swedish withholding.
• Occupational pensions (tjänstepension) are treated differently depending on whether they are paid as insurance or directly by the employer. This is checked contract by contract.

Healthcare. A recipient of the Swedish state pension gets form S1 from Försäkringskassan and registers it with the provincial INSS office. They are then treated in the Spanish public system at Sweden’s expense (Försäkringskassan; Seguridad Social). An occupational pension alone gives no right to S1. S1 is issued only after you leave, so you need private cover for the first weeks. Policy requirements are in our article on health insurance, and the Spanish pension in our article on pensions in Spain.

Where Swedes live in Spain

According to INE, there were 25,567 Swedish citizens in Spain on 1 January 2025, up from 23,818 on 1 January 2023 (INE). The latest figures by province come from the population register on 1 January 2022: of 21,527 Swedes, 7,454 lived in the province of Málaga and 4,158 in the province of Alicante, about 54% together (INE, Padrón). Many live in Spain for part of the year without registering, so the real community is larger. The main areas are covered in our articles on moving to Málaga, moving to Alicante and Torrevieja.

Passports are issued by the Swedish embassy in Madrid. Honorary consulates work in Barcelona, Bilbao, Cartagena, Jerez de la Frontera, A Coruña, Las Palmas, Málaga, Palma, Seville, Torrevieja and Valencia. Temporary passports are issued in Barcelona, Las Palmas, Málaga, Palma and Torrevieja (Sweden Abroad).

A plan for moving and buying

1. 12 months ahead. Decide what to do with your Swedish home: sell with deferral, let or keep it. Work out the tax on company stakes and your portfolio, choose a Spanish region with ITP and wealth tax in mind, and check the Beckham regime if you move with a job.
2. 3-6 months ahead. Get an NIE, choose the property and have it checked legally. If the seller is a non-resident, withhold 3%. If you are not an EU citizen, apply for a Spanish permit.
3. When leaving. Deregister with Skatteverket, sell or let your Swedish home, and get S1 if you are a pensioner. Claim uppskov in your Swedish return for the year of the sale.
4. First year in Spain. The EU citizen certificate within three months, your first income tax return, and form 720 by 31 March of the following year. Every year by 2 May, report the Spanish home to Skatteverket.

All residence routes are in our article on the Spanish residence permit, moving with children in our article on family reunification, and the Spanish side of inheritance in our article on inheritance tax. A similar guide for those leaving Germany is in our article on moving from Germany to Spain.

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Frequently asked questions

Does a Swedish citizen need a visa to move to Spain?

No. A Swedish citizen enters with a passport or ID card and obtains the EU citizen certificate within three months. Those who do not work need sufficient means and health insurance.

Is the Spain-Sweden double taxation treaty in force?

Yes. The 1976 treaty is in force and there is no new one. Sweden terminated its treaty with Portugal, not with Spain.

Can I defer Swedish tax on selling my flat if I buy a home in Spain?

Yes. The replacement home can be anywhere in the EEA. The deferral covers up to SEK 3,000,000 of gain. You must buy by the end of the year after the sale and move in by 2 May of the second year, and report to Skatteverket every year.

How much tax do you pay when buying a home in Spain?

On a resale home, ITP from 6% in Madrid to 13% in the top band in the Balearic Islands and Catalonia. On a new-build, 10% VAT plus stamp duty of 0.75% to 1.5%. Notary and registry fees come on top.

Does buying property in Spain give residence?

No. The golden visa for property was abolished from 3 April 2025. A Swedish citizen does not need a permit anyway, and a Swedish resident without an EU passport can use the non-lucrative permit or the digital nomad permit.

Where is tax on a Swedish pension paid?

It depends on citizenship. Sweden withholds SINK on a Swedish citizen’s state pension: 22.5% in 2026. Spain taxes the pension too and credits the Swedish tax. If your passport is not Swedish, these pensions are taxed only in Spain.

Does Spain have a wealth tax?

Yes, unlike Sweden. A resident pays it on worldwide assets, usually after a €700,000 allowance and up to €300,000 for the main home. Above €3,000,000 the large fortunes tax also applies.

Sources

• Spain-Sweden double taxation treaty, BOE-A-1977-1910; AEAT: treaties with Sweden; prop. 2020/21:138
• Income Tax Act, ch. 3, ss. 7 and 19; Skatteverket: leaving Sweden; Skatteverket: SINK on pensions; Skatteverket: tax on selling a home; Skatteverket: uppskov; Skatteverket: homes abroad
• RD 240/2007; RD 1155/2024; Law 14/2013; Personal Income Tax Law, arts. 76, 80 and 93; Law 19/1991; Law 38/2022; Law 37/1992; RDLeg 2/2004
• Andalusia; Valencia; Catalonia; Madrid; Balearic Islands; Canary Islands; Murcia; Madrid: wealth tax
• AEAT: 3% withholding; AEAT: deemed income; AEAT: rental income; AEAT: form 720
• Försäkringskassan: moving abroad; Seguridad Social: registering S1; INE: population by nationality; INE: register by province; Sweden Abroad