When buying an apartment, you will have to sign the contract with a Spanish notary. Only after signing of the contract and the registration of your property with the Town Registry , you become the legal owner of your apartment. When signing you will have to pay the outstanding amount to the seller and the notary fees + (depending on what you have agreed). This notary represents both buyer and seller and sees on the signing of all documents.
He will ask the parties whether all payments have been made and whether the parties agree to the contents of the contract. If you have a Spanish notary and do not understand the Spanish language feat you can decide to bring an official translator. The primary role of the notary is primarily is witness to the signing of the contracts. The reading of the Act does not mean that the notary is responsible for the accuracy of the contractual terms, this is for your lawyer to check before.
Also the mortgage (if applicable) will be signed in the presence of the notary.
After signing the keys of the apartment are handed over.
The original of the notarial deed (primera copia) should immediately after signing registered with the local Town Registry (Registro de la Propiedad). This is usually the job of your lawyer, but you can also do it yourself.
The registration in the registry may take some months, it becomes a public document (escritura pública) when registered officially at the Town Registry. The notary keeps the original and provide certified copies to the buyer.
To bridge the time between signing the notary and registration, you can request a copy of the signed deed, called “nota simple” .
The VAT of a new apartment in Spain is 10% since January 1, 2013



