What is the NIE and how do I get one?

The NIE (Foreigner Identity Number) is a tax identifier required for any procedure in Spain. Apply at the police station or Spanish consulate in your country. You need a passport, EX-15 form, photos, and justification of purpose. Processing takes 1-3 weeks.

How much tax does a non-resident property owner pay in Spain?

Non-residents pay IRNR (19% on imputed income), annual IBI (0.4-1.1% of cadastral value), and waste tax. If renting out, declare 19% of net income. Galicia offers 99% reduction on inheritance tax for direct family members.

Do I need Spanish tax residency if I own property?

Not necessarily. Tax residency is determined by presence (over 183 days/year), center of economic interests, or family. As a non-resident, you pay IRNR instead of IRPF. You can own property without being a tax resident.

What taxes apply when inheriting property in Galicia?

Galicia applies a 99% reduction on inheritance tax for groups I and II. The effective rate can be as low as 0.2-1% of value. Municipal capital gains tax also applies. It is advisable to make a Spanish will.

Legal & Fiscal 1 April 2025 4 min 644

Energy Performance Certificate in Galicia: Requirements, Costs and How to Improve It

What is the energy performance certificate?

The Energy Performance Certificate (EPC) is an official document that reports on the energy consumption and CO₂ emissions of a building or dwelling. It assigns a rating on a scale from A (most efficient) to G (least efficient), similar to household appliances. In Spain, it has been mandatory since 2013 for all sales or rentals of properties, and must be issued by a competent technician (architect, engineer or qualified building surveyor).

The certificate is valid for 10 years and includes recommendations for improving the property's energy efficiency. It does not need to be updated unless renovation work affects the rating. In Galicia, most traditional stone houses receive E, F or G ratings due to their lack of modern insulation, while new constructions typically achieve B or C.

When is it mandatory

The energy certificate is mandatory in the following situations:

Property sale: The seller must have the certificate before signing the deposit agreement
Rental: The landlord must show the certificate to the tenant before signing the contract
New construction: Included in the building project
Major renovation: If it affects the building's thermal envelope
Public buildings: With more than 500 m² of useful floor space frequented by the public

Exempt: monuments, places of worship, temporary constructions, properties used for less than 4 months per year, and non-residential industrial buildings. Properties rented seasonally for less than 16 weeks per year are also exempt.

The penalty for not having the certificate when required ranges from €300 to €6,000, depending on the severity. In Galicia, the Industry Inspectorate of the Xunta conducts periodic checks.

Energy rating: what each letter means

Rating	Consumption kWh/m² year	Emissions kg CO₂/m²	Value impact
A (most efficient)	Less than 30	Less than 5	+15-20% price
B	30-50	5-10	+10-15% price
C	50-80	10-15	+5-10% price
D	80-120	15-25	Average price
E	120-180	25-40	-5% price
F	180-250	40-60	-10% price
G (least efficient)	More than 250	More than 60	-15% price

In Galicia, the average rating of existing housing is E-F, due to the prevalence of uninsulated stone constructions. New builds must comply with the Technical Building Code (CTE-HE) requiring a minimum of C or D rating.

Costs in Galicia

Property type	Average cost	Time needed
Apartment 60-80 m²	€80-150	1-2 hours visit
Detached house 100-150 m²	€120-250	2-3 hours visit
Stone rustic house 150-250 m²	€200-400	3-4 hours visit
Commercial premises	€100-200	1-2 hours visit
Complete building	€300-800	Depends on floors

Tip: Compare prices from at least 3 technicians. Registered architects at COAG (Official College of Architects of Galicia) usually offer competitive rates.

Who can issue it

Only competent and independent technicians can issue the energy certificate:

Registered architects (COAG in Galicia)
Building engineers
Building surveyors/aparejadores (CGATE)
Industrial engineers with specific qualification

The technician must be independent, meaning they cannot have a contractual relationship with the owner or construction company. They must be authorized by the autonomous community and registered in the IDAE energy labelling system.

How to improve your energy rating in Galicia

Wall insulation (SATE or interior lining): Cost: €40-80/m². Improvement: 1-2 grades. Most impactful for stone houses.
Double/triple glazed windows: Cost: €300-600/window. Improvement: 1 grade. Traditional single-pane wooden windows are major energy loss points.
Roof/loft insulation: Cost: €30-50/m². Improvement: 1 grade. Essential for houses with uninsulated attics.
Biomass boiler/heat pump: Cost: €3,000-8,000. Improvement: 1-2 grades. Eligible for Xunta PREE subsidies.
Solar thermal panels: Cost: €2,000-4,000. Improvement: 1 grade. Very effective with Galicia's summer sunshine hours.
Efficient exterior doors: Cost: €500-1,200/door. Improvement: 0.5 grades.

Grants and subsidies in Galicia

Program	Coverage	Requirements
PREE Program (Energy Rehabilitation)	Up to 40% of cost	Property built before 2007
EU Recovery Plan (Next Generation)	Up to 60% with bonus	Minimum 30% efficiency improvement
IDES (Efficiency Tax Deduction)	Tax deduction up to 20%	IRPF declaration
IBE (Galician Housing Institute)	Up to €12,000 per action	Income limit, primary residence

Practical cases on the Costa da Morte

Stone house in Corcubión (180 m², rating F→C): External SATE + double windows + heat pump. Investment: €28,000. Annual saving: €2,100. Payback in 13 years.
Apartment in Cee (75 m², rating E→C): PVC double-glazed windows + condensing boiler. Investment: €6,500. Annual saving: €650. Payback in 10 years.
New house in Fisterra (120 m², rating B): Built to current CTE-HE standards. Additional efficiency cost vs minimum: €8,000. Annual saving: €950. Payback in 8.5 years.