My client purchased a property in Spain for Euro 98,565 about 15 years ago. He paid 7% in addition to the purchase price which I assume is ITP as referred in your article. He is not resident in Spain. A friend of his told him he could have claimed back the ITP which amounts to Euro 6,899 after purchasing it, but not being a Spanish Tax expert I have no idea. I am assuming this not to be the case but would welcome your reply.