On buying
For a resale home you pay transfer tax (ITP); for a new build, VAT (IVA) and stamp duty (AJD). The rates differ by region. The calculator below shows them as they apply now.
Buying costs calculator
| Item | Rate | Amount |
|---|---|---|
| Transfer tax (ITP) | 7% | €28,000 |
| Notaryestimate | 0.2% | €800 |
| Land registryestimate | 0.1% | €400 |
| Lawyer, incl. 21% VATestimate | 1% | €4,840 |
| On top of the price | 8.5% | €34,040 |
| All in | €434,040 |
Examples on top of the price
| Purchase price | Andalusia, resale | Andalusia, new build | Costa Blanca, resale | Costa Blanca, new build | Murcia, resale | Murcia, new build |
|---|---|---|---|---|---|---|
| €250,000 | €21,275 8.5% | €31,775 12.7% | €26,275 10.5% | €32,275 12.9% | €23,150 9.3% | €32,525 13% |
| €400,000 | €34,040 8.5% | €50,840 12.7% | €42,040 10.5% | €51,640 12.9% | €37,040 9.3% | €52,040 13% |
| €750,000 | €63,825 8.5% | €95,325 12.7% | €78,825 10.5% | €96,825 12.9% | €69,450 9.3% | €97,575 13% |
| €1,500,000 | €127,650 8.5% | €190,650 12.7% | €187,650 12.5% | €193,650 12.9% | €138,900 9.3% | €195,150 13% |
Rates checked on 21 October 2026. Notary, land registry and lawyer are estimates. With a mortgage, add the valuation.
Every year: IBI and the waste charge
Impuesto sobre Bienes Inmuebles (IBI) is the municipal property tax, charged on the cadastral value (valor catastral). That value is usually well below the market value. The town hall sets the rate. Towns also charge for waste collection (basura).
Ask the seller for the latest IBI bill. It shows the cadastral value, and you can see whether the tax has been paid.
Every year: non-resident income tax
If you do not live in Spain, you pay Impuesto sobre la Renta de no Residentes (IRNR), filed on form modelo 210. If you do not let the home, you are taxed on an imputed income: 1.1% of the cadastral value if it has been revised in recent years, otherwise 2%. Residents of the EU or EEA pay 19% on that; residents of other countries, including the UK since Brexit, pay 24%.
If you do let the home, you pay tax on the rental income. Residents of the EU or EEA can deduct expenses; for others the rules are stricter, so check with a tax adviser. Returns are filed quarterly.
Double tax treaties and your home country
Spain may tax a home that is located in Spain. Spain has a double tax treaty with the UK and with most European countries. Your home country may also take the property or its income into account, but such a treaty is meant to stop you paying twice on the same thing.
How it works out for you depends on your situation. Have it checked by a tax adviser who knows both countries.
On selling
The plusvalía municipal is a municipal tax on the increase in the value of the land, and it is the seller’s to pay. You also pay tax on your gain. If you do not live in Spain, the buyer withholds 3% of the price as an advance on that tax.
This guide is general information, not legal or tax advice. Have your own situation checked by a lawyer or tax adviser.
Frequently asked questions
How much IBI tax do you pay in Spain?
It differs by town and by property, because it is charged on the cadastral value. The seller’s latest IBI bill shows the amount.
Do I pay tax if I do not let my holiday home?
Yes, if you do not live in Spain. You pay IRNR on an imputed income of 1.1% or 2% of the cadastral value: 19% for EU/EEA residents, 24% for others.
What is the plusvalía tax in Spain?
A municipal tax on the increase in the value of the land between purchase and sale. It is the seller’s to pay.
Do I also pay tax at home on my Spanish property?
Possibly. Spain has a double tax treaty with the UK and most European countries, which is meant to prevent double taxation. Have your own case checked by an adviser.
Who files the modelo 210 return?
You can do it yourself, but most owners leave it to a gestor or tax adviser in Spain.