There are several ways to know if a property has just been built and is ready for immediate use or if the property is a refurbished property which had some superficial make over and just looks new. The easiest ways to find out are: 1. Look at the date of the First Occupation License. 2. Check whether the property would pay VAT or ITP (Transfer Tax), as only new homes pay VAT. 3. Ask for a Nota Simple (Official Report from the Spanish Land Registry Office) and look at the date of registration.