Spain · Buying costs and property tax
Buying a resale home in Spain costs the price plus a regional transfer tax (ITP), 6% to 10% in most regions and 7% in Andalucía, plus notary, Land Registry and legal fees. A new-build carries 10% IVA and a regional stamp duty (AJD) instead. Once you own it, the yearly bills are IBI (the town hall's property tax), a waste charge, community fees and, for UK residents, non-resident income tax.
Looking at a home in Spain? Four quick questions, then Rory tells you plainly what your budget reaches and whether the timing works.
See what fits →A second-hand home is exempt from IVA and pays ITP (impuesto sobre transmisiones patrimoniales) at the rate of the region where it stands. Since a 2021 change, the tax is charged on the higher of the price and the Catastro's reference value (valor de referencia) for the property, published through the Sede Electrónica del Catastro. Ask your lawyer to check it before you agree a price.
Rates do change: as of September 2026, Cataluña has used a banded scale since 27 June 2025, Murcia has charged 7.75% since 25 July 2025, and the Valencia region cut its rate from 10% to 9% on 1 June 2026. Almería is in Andalucía, so a resale home there pays 7% (see our Almería property guide).
| Region | Resale home: ITP | New-build: AJD (on top of IVA) |
|---|---|---|
| Andalucía | 7% | 1.2% |
| Comunitat Valenciana | 9%; 11% if the value exceeds €1m | 1.4% (1.5% until 31 May 2026) |
| Región de Murcia | 7.75% | 1.5% |
| Cataluña | 10% on the first €600,000, then 11%, 12% and 13% in bands | 1.5% |
| Illes Balears | 8% on the first €400,000, then 9% to 13% in bands | 1.5%; 2% from €1m |
| Canarias | 6.5% | 1%, with 7% IGIC instead of IVA |
| Comunidad de Madrid | 6% | 0.75%; 0.4% or 0.5% when an individual buys a home worth up to €180,000 |
Source: Ministerio de Hacienda, Tributación Autonómica. Medidas 2026 (updated 23 September 2026). General rates only; regions offer lower rates to some buyers of a main home, such as large families or young people.
Each region's tax rate as published (checked 2026-09-28), the notary and land-registry fees from the official scales, and a law firm's published range for the lawyer and the gestoría, labelled as such. Tax is worked out on the price you enter; Spain taxes the higher of the price and the Catastro's reference value, which the calculator cannot know. An estimate, not advice.
The developer's first sale of a new home carries IVA at 10% of the price, including up to two parking spaces and annexes in the building sold with it, and stage payments carry IVA as you make them. AJD, a stamp duty on the notarial deed, is added at the regional rate in the table.
A home no longer counts as new once the developer, or its tenant, has used it continuously for two years or more (unless you were the tenant); it then pays ITP. The Canary Islands sit outside the IVA area, so a new home there carries IGIC, the islands' sales tax, at its general 7% rate, plus AJD at 1%.
Notary and Land Registry fees follow national tariffs, whichever office you use: Real Decreto 1426/1989 for notaries and Real Decreto 1427/1989 for registrars. Both apply a sliding scale to the value in the deed, so the fee falls as a share of the price as the price rises. The registry scale is capped at €2,181.67, and a notary may discount the tariff by up to 10%.
By default the seller pays for the deed itself and the buyer for the first copy and everything after it, including registration (Código Civil, art. 1455), unless the contract says otherwise.
How the figures work: on a €200,000 home the value-based part of the scales is about €341 for the notary and €168 for the registry, after the reductions the rules require; page and copy charges and IVA at 21% come on top. Lawants, a Spanish law firm, puts typical bills at €600–1,200 and €400–700 respectively (2026 guide). The notary must itemise the tariff on the bill, so ask for it.
Lawyers' fees are not set by any tariff: professional bodies may not publish fee scales (Ley 2/1974, art. 14). The same firm quotes 1–2% of the price plus IVA; ask for a fixed written quote. A gestoría, an agency that files paperwork, sets its own fee too. Every tax here is filed under your NIE (how to get an NIE), and the steps of a purchase are in buying property in Spain.
Use the calculator below to estimate the one-off costs for your region.
If the seller is not resident in Spain, you as the buyer must:
Some debts follow the home whoever sells. Unpaid IBI stays attached to it, as do unpaid community fees for the current year and the three before. The seller must bring a community debt certificate to the signing unless you waive it, and the notary must check for IBI debts and warn you.
IBI (impuesto sobre bienes inmuebles) is charged on the home's cadastral value, an administrative figure set by the national Catastro rather than the price you paid, at the town hall's rate.
National law keeps that rate between 0.4% and 1.10% for urban property. A town hall may add small increments, up to 0.2 points in all, if it is a provincial or regional capital, runs public transport or provides more services than the law requires. On a cadastral value of €100,000, the basic range is €400 to €1,100 a year.
The owner on 1 January owes the whole year, so agree in the contract how the year of sale is shared. Empty-home surcharges only reach owners of four or more homes, and a second home is a justified reason for up to four years without occupation.
Waste charge (basura). A 2022 law gave town halls until April 2025 to set a specific waste charge covering the full cost of collection and treatment (Ley 7/2022, art. 11), so older figures may be out of date.
Community fees. Owners in a block or shared estate pay the community budget by the participation share in their title, and the reserve fund must equal at least 10% of the last ordinary budget. Ask the administrator for the current budget.
Non-resident income tax. Non-residents pay tax each year on a deemed income from a home they do not let; see our Modelo 210 page.
Insurance. Buildings cover is a legal condition of a Spanish mortgage (Ley 2/1981, art. 8). Without one the choice is yours, but in a block check what the community insures from its reserve fund.
| Cost | When | Who sets it | Basis |
|---|---|---|---|
| ITP (resale) | Purchase | Regional government | % of the price or the reference value, whichever is higher |
| IVA or IGIC (new-build) | Purchase | Spanish state; Canary Islands government for IGIC | 10% of the price (IGIC 7%) |
| AJD (new-build) | Purchase | Regional government | % of the value in the deed |
| Notary | Purchase | National tariff (RD 1426/1989) | Sliding scale on value, plus page charges and IVA |
| Land Registry | Purchase | National tariff (RD 1427/1989) | Sliding scale on value, capped at €2,181.67, plus IVA |
| Lawyer and gestoría | Purchase | Agreed with you | Percentage or fixed fee, plus IVA |
| IBI | Yearly | Town hall, within national limits | Cadastral value × 0.4%–1.10% (up to 1.30% in some towns) |
| Waste charge | Yearly | Town hall | Municipal bylaw |
| Community fees | Recurring | Owners' community | Your participation share of the budget |
| Non-resident income tax | Yearly | Spanish state | Deemed income from the home |
| Insurance | Yearly | Insurer | Premium; compulsory with a mortgage |
This page explains the rules, not your own case: confirm figures with an independent Spanish lawyer (abogado) or tax adviser. Regions are compared on property in Spain for British buyers.
Weighing up a home in Spain?
Rory speaks to every buyer before anyone is introduced: fifteen minutes, your budget and your timing, and a straight answer on whether it fits.
Talk to us about Spain →On a resale home the biggest extra is regional transfer tax: 6% to 10% of the price in most regions in 2026, and 7% in Andalucía. Notary and Land Registry charges come from national tariffs, while the lawyer's fee is agreed freely. A new-build carries 10% IVA plus a regional stamp duty of 1.5% or less for most homes. The calculator on this page adds it up by region.
IBI is the town hall's annual property tax: the home's cadastral value, set by the Catastro, multiplied by the town hall's rate. National law keeps that rate between 0.4% and 1.10% for urban property, with up to 0.2 points more in some towns. It is owed by whoever owns the home on 1 January of each year.
The owner on 1 January is liable for the whole year, so in the year of sale that is the seller. The contract can split that year's bill by the days each side owns the home. Unpaid IBI from earlier years stays attached to the property, which is why the notary must check for it before you sign.
On the developer's first sale you pay IVA at 10%, plus the regional stamp duty (AJD) on the deed. ITP applies instead on any resale, or once the developer or its tenant has used the home for two years or more. In the Canary Islands, IGIC at 7% for most buyers takes the place of IVA.
No: the general purchase rates are the same wherever you live. But reduced rates for a main home require you to live in it, and non-resident owners pay non-resident income tax every year. If you plan to move, see [retiring to Spain](/retire/spain/), and confirm your position with an independent Spanish lawyer or tax adviser.
Last checked 2026-09-28. Rules and rates change; this is general information, not legal, tax or financial advice. Confirm your own position with an independent Spanish lawyer or tax adviser before you act.