Buying as a foreigner
Spain doesn't restrict purchases by foreigners: anyone can buy with an NIE, a Spanish account and notarial patience. What changes is financing and taxation.
The NIE and the account
The foreigner identity number is processed at the consulate or by appointment at the police station — the step that sets the calendar — and the Spanish bank account opens upon presenting it. No NIE, no notary.
Taxes and costs
On top of price: transfer tax on resale, plus notary, registry and agency. Non-residents declare in Spain for Spanish assets and income — the international tax adviser pays for itself.
Financing
Banks lend to non-residents at a lower percentage and slightly higher rate: cash purchase simplifies everything. Valuation and home insurance are mandatory with a mortgage — ask for the APR in writing.