How much tax do you pay when buying property in Andalucía?

For resale properties, you pay ITP at 7% of the purchase price. For new builds, you pay IVA at 10% plus AJD at 1.2%. Budget an additional 2 to 3% for notary, land registry and legal fees, making a total of approximately 10 to 13% on top of the purchase price.

Taxes When Buying Property in Andalucía

Budget 10 to 13 per cent of the purchase price on top of the agreed price. That is the realistic total you need to set aside for taxes, fees and legal costs when buying property in Andalucía.

7%ITP — resale

Transfer tax on all resale properties in Andalucía. Applied to the declared purchase price at the notary.

10% + 1.2%IVA + AJD — new build

VAT plus stamp duty on new-build properties. These replace ITP and are paid at completion.

2–3%Notary, registry & legal

Fixed additional costs on every purchase. Budget this on top of the relevant tax.

ITP: Transfer tax on resale properties

The ITP (Impuesto de Transmisiones Patrimoniales) is the main purchase tax for resale properties in Andalucía. The rate is 7% of the declared purchase price, payable within 30 working days of signing the notarial deed.

The Spanish tax authority can challenge valuations considered too low. If challenged and upheld, additional tax and penalties follow. Your lawyer will advise on the correct approach based on the current reference value (valor de referencia) published by the Catastro.

Reduced ITP rates: Andalucía offers a reduced rate of 3.5% for buyers under 35, buyers with a recognised disability of 33% or more, and for properties designated as habitual residence below a certain value threshold. Confirm eligibility with your lawyer.

IVA and AJD: Taxes on new-build properties

New-build properties are not subject to ITP. Instead, you pay IVA (Spanish VAT) at 10% of the purchase price, plus AJD (stamp duty) at 1.2% in Andalucía. Both are paid at completion. For social housing (VPO), a reduced IVA rate of 4% applies.

What counts as new build: A property is classified as new build only if sold for the first time by the developer. A property resold by an individual owner after initial purchase reverts to the resale ITP regime, even if recently completed.

Notary, land registry and legal fees

Cost	Typical amount	Notes
Notary fees	0.2–0.5%	Set by government tariff on a sliding scale.
Land registry fees	0.1–0.25%	Registration of new title deed.
Legal fees	~1%	Independent lawyer. Strongly recommended.
Gestor fees	€300–600	Administrative agent for tax payments and registry.

Ongoing costs after purchase

IBI — Annual property taxCharged by the local municipality. Typically €500 to €3,000+ per year depending on property and location.
IRNR — Non-resident income taxNon-residents pay an imputed income tax even if the property is not rented. Currently 1.1% of the rateable value per year for EU residents. Filed annually via Modelo 210.
Community feesIf part of an urbanisation or apartment complex. Ranges from €50 to €500+ per month depending on facilities.

Example: €1,000,000 resale villa

Item	Amount
Purchase price	€1,000,000
ITP at 7%	€70,000
Notary, registry, legal (~1.5%)	€15,000
Total additional costs	€85,000
Total budget required	€1,085,000

Questions about costs and taxes?

Every purchase is different. Book a free call and we will walk you through the exact costs for the property you are considering.

Book a free call