Nationality-specific: Military Permit, Visa & Taxes by Country of Origin
*Some rules apply only to certain nationalities — the military purchase permit for non-EU citizens, the consequences of Brexit, the end of the Golden Visa and the tax chain in the home country.*
Military Permit (Autorización militar) — Ley 8/1975 ✅#
For the acquisition of rural land (suelo rústico) by non-EU/non-EEA citizens in "zonas de acceso restringido a la propiedad," a permit from the Ministry of Defence is required. Legal basis: Ley 8/1975 + Reglamento RD 689/1978. The islands count as such a zone.
- Affected: among others US citizens, Britons (since Brexit), and other third-country nationals.
- Procedure: application before closing; processing ~4–6 months (often longer) → otherwise it blocks
the notary appointment.
- Urban properties (apartments/villas on
suelo urbano) are generally exempt. - 🔎 Important asymmetry: Switzerland is EXEMPT from the Military Permit (Ley 31/1990 puts
CH/Norway/Iceland on an equal footing) — even though it counts as non-EU for tax purposes (24 % IRNR).
Learning: US/UK/third-country buyers of a finca must apply for the permit early and anchor the deadline in the arras contract as a withdrawal/extension clause.
Visa & Residence#
- Golden Visa: abolished as of 3 April 2025 — buying property no longer leads to a
residence permit.
- Brexit/UK: Britons are third-country nationals → 90/180-day Schengen rule; buying gives no
right of residence; NIE still required; Military Permit for fincas.
- Residence options for non-EU citizens: Non-Lucrative Visa (passive income, ~€2,400/month =
400 % IPREM) and Digital Nomad Visa (~€2,760–2,850/month); full insurance without copago required (→ Ch. 19).
- Beckham Law for newcomers (24 % flat rate) → Ch. 18.
The key tax difference: 19 % vs. 24 % IRNR ✅#
✅ quadruply confirmed — The IRNR rate on rental/deemed income depends on the country of residence:
| Status | IRNR rate | Cost deduction |
|---|---|---|
| EU/EEA resident (DE, AT, NL, SE, FR …) | 19 % | yes (net) |
| Non-EU resident (UK, USA, Switzerland) | 24 % | historically no (gross) |
🟡 Developing: Spanish court rulings in 2025 (Audiencia Nacional, 28.07.2025) could open up the cost deduction for non-EU residents — but the 24 % rate stays. Capital gain: 19 % for all non-residents.
Tax chain by country of origin (brief overview)#
| Country | EU? | IRNR rent | Home method / particularity | Military Permit |
|---|---|---|---|---|
| DE 🇩🇪 | yes | 19 % | DBA 2011: credit method (§34c EStG); no inheritance-tax treaty → §21 ErbStG | no |
| UK 🇬🇧 | no | 24 % | treaty still applies; SA106; post-Brexit 24 % | yes |
| USA 🇺🇸 | no | 24 % | worldwide income; FBAR (>$10k), FATCA Form 8938; FTC Form 1116; Estate: Form 706-CE | yes |
| NL 🇳🇱 | yes | 19 % | exemption with progression; Box 3 interaction | no |
| SE 🇸🇪 | yes | 19 % | credit method; no Swedish wealth tax | no |
| FR 🇫🇷 | yes | 19 % | treaty 1995; IFI from €1.3 million worldwide | no |
| CH 🇨🇭 | no (tax) | 24 % | treaty 1966; CH exempts the property | no (exception!) |
- Gift/inheritance: No inheritance-tax treaty DE↔ES or USA↔ES → risk of double taxation,
mitigated via §21 ErbStG (DE) or the Foreign Death Tax Credit (US). → Ch. 08.
- Modelo 720 (foreign assets) concerns only Spanish residents, not
non-resident owners.
In depth#
Military Permit — procedure & myths#
- Competent authority: up to 2,000 m² possibly the regional military authority (
Subdelegación de Defensa),
above that the Ministerio de Defensa. Application with passport, criminal-record certificate, site plan (≥ 1/500) showing distance from the coast. Duration in practice ~6–8 months. 🔴 The specific fee is undocumented.
- 15 % rule (Art. 18 Ley 8/1975): ✅ It is not about a "max. 15 % of foreigners per person,"
but about the total area in foreign hands not exceeding 15 % of the zone's area.
- An SL does NOT circumvent the permit ✅ (myth): a Spanish SL with > 50 % non-EU control
is subject to the permit requirement (look-through).
- Nullity is not automatic (DGSJFP 15.12.2023): the permit can be obtained afterwards; the
nulidad only follows from failure to register within 18 months. 🟡
- urbano exemption: applies if the plot was classified as
urbanobefore 14.04.1978
or the plan was reviewed by the Ministry of Defence. 🟡
Visa details#
- Non-Lucrative Visa: income of 400 % IPREM ≈ €2,400/month (+ 100 % per dependent);
renewal under RD 1155/2024 (since 20.05.2025) is again tied to > 183 days of residence → de facto forcing tax residency. Application only from the home country.
- Digital Nomad Visa: income of 200 % SMI (🟡 ~€2,646/month in 2025, since 5.12.2025
~€2,763/month); max. 20 % from Spanish sources; Beckham option (24 %).
- Golden Visa: abolished by Ley Orgánica 1/2025 (effective 3.4.2025); existing visas
remain valid until expiry, renewal under the old law.
- Permanent residence after 5 years of legal residence; arraigo (RD 1155/2024) rather for those already
resident.
❓ FAQ#
As a US citizen, do I need a military permit to buy in Mallorca? For rural land (suelo rústico) yes (Ley 8/1975); for urban apartments generally not. The procedure takes several months — apply early.
How much tax do non-EU citizens (UK/US/Switzerland) pay on rental income? 24 % IRNR (instead of 19 % for EU citizens), historically without cost deduction; the capital gain is 19 %.
Sources (selection)#
- Ley 8/1975 + RD 689/1978 · Ley 31/1990 (Switzerland exception) · DBA DE-ES (2011), §21/§34c (DE)
- IRS (FBAR/FATCA/706-CE) · IRNR rates (AEAT) → status ✅ / 🟡 (cost deduction developing)