Budget a realistic 10–13% on top of the purchase price. The biggest single item is the transfer tax: on a resale you pay ITP at 7% in Andalusia; on a new-build you pay 10% VAT (IVA) plus 1.2% stamp duty (AJD) instead. On top of that: notary fees of roughly 0.2–0.5%, land-registry fees, a lawyer at around 1% plus VAT, and an NIE (foreigner's tax number) costing about 10 euros per person. Municipal plusvalía is in principle the seller's charge, but it is contractually negotiable — a point to watch. Every rate must be confirmed with a Spanish lawyer or tax adviser for your case.
Resale vs new-build: two different tax regimes
Which transfer tax applies depends on whether the property is a resale or a brand-new (first-transfer) home. A resale attracts ITP (Impuesto de Transmisiones Patrimoniales), levied by the Junta de Andalucía at 7%. A new-build from the developer instead attracts national IVA (VAT) at 10%, plus AJD (Actos Jurídicos Documentados, stamp duty) at 1.2% in Andalusia. You never pay both regimes on the same purchase.
| Cost item | Resale | New-build |
|---|---|---|
| Transfer tax | ITP 7% (Junta de Andalucía) | — |
| VAT (IVA) + stamp duty (AJD) | — | 10% + 1.2% |
| Notary | ~0.2–0.5% | ~0.2–0.5% |
| Land registry | modest fixed scale | modest fixed scale |
| Lawyer (recommended) | ~1% + VAT | ~1% + VAT |
| NIE (per person) | ~EUR 10 | ~EUR 10 |
| Realistic all-in add-on | ~10–13% | ~13–14% |
Rates are the current Andalusian and national figures but should be confirmed with a Spanish lawyer or asesor fiscal for your specific property and date — regional taxes change.
The plusvalía trap and the NIE
Plusvalía municipal (a local tax on the increase in land value) is by law the seller's charge on a sale — but the point of vigilance is that contracts sometimes shift it onto the buyer, so read the private-purchase contract carefully. Separately, every foreign buyer needs an NIE (Número de Identidad de Extranjero): it costs only around 10 euros per person but is a hard prerequisite — you cannot complete, open a Spanish bank account or pay the taxes without it, so obtain it early.
The practical takeaway: model the 10–13% (resale) or ~13–14% (new-build) as real, non-optional cost, not an afterthought, and have your lawyer confirm who bears plusvalía in the specific contract before you sign.
Sources
Primary and expert sources behind this answer:
- Junta de Andalucía — Regional taxes (ITP, Patrimonio bonification, tourist-rental VUT/NRUA) ↗
- Agencia Tributaria — Spanish tax authority (IRNR, imputed income, Modelo 210/211, ISGF) ↗
This page is general information, not legal or tax advice. Spanish property tax, residency and letting rules are complex, regional and change frequently; every figure and rule here must be confirmed with a Spanish abogado (lawyer), a fiscal adviser (asesor fiscal) or a notary for your specific situation before you act.
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