Purchase taxes
Resale homes. Transfer tax (ITP) in Andalucía is 7%. Where a cadastral reference value (valor de referencia) exists, ITP is charged on the highest of that value, the declared value and the agreed price; if no reference value exists or can be certified, the base is the highest of the declared value, the price and the market value (Ley del ITP y AJD (opens in a new tab), article 10). The reference value is different from the cadastral value on the IBI bill. A reduced rate of 6% applies to a main residence worth up to €150,000, and 3.5% to specific categories of buyer, such as buyers under 35 within the same limit, or people with disabilities and large families up to €250,000, subject to the conditions in the law. (Source: Ley 5/2021, consolidated text, January 2026 (opens in a new tab), articles 41–43.)
New homes from a developer. For a standard first sale of a new home by the developer: VAT (IVA) at 10% plus stamp duty (AJD) in Andalucía at 1.2%.
No surcharge for non-residents. A buyer living in Berlin, Dublin or Tallinn pays the same standard purchase tax as a buyer living in Seville. The reduced rates for a main residence are a separate matter and depend on their own conditions. Since May 2026 that is no longer true across the border — see Ayamonte and the eastern Algarve.
Fees
Notary and Land Registry charges follow statutory tariffs set by royal decree (notary (opens in a new tab), registry (opens in a new tab)), with legal reductions and additional items such as copies, entries and VAT. Notaries may apply a discount of up to 10% on their tariff. Ask for an itemised estimate before signing.
Agree your lawyer’s fee separately and in writing, including VAT and the work it covers.
If you take a mortgage covered by Spain’s residential mortgage law, the bank pays the notary, registration, administration and stamp duty costs of the mortgage deed; you normally pay the valuation and any copies you request (Banco de España (opens in a new tab)).
Ask your lawyer for a written estimate before signing anything: the final notary and registry invoice depends on the deed, the copies and entries and whether there is a mortgage.
What to plan for
| Cost | Resale | New build |
|---|---|---|
| Purchase tax | 7% ITP | 10% IVA + 1.2% AJD |
| Notary, registry, lawyer | statutory tariffs plus legal fees | same |
| Planning allowance | around 10% on top of the price | around 13-14% on top of the price |
The planning allowances assume the standard tax rates and no reductions; they are a budgeting rule of thumb, not a quote. Assuming the purchase price is the taxable base and no reduced rate applies, the tax alone on a €300,000 home is €21,000 on a resale against €33,600 on a new build.
General information, not advice. Confirm your position with a Spanish lawyer or tax adviser.
