Updated in September 2026 — data verified on that date.

Property purchase costs in Spain: ITP, VAT, notary fees — the full breakdown

Property purchase costs in Spain are the first item that our French and Belgian clients tend to underestimate. A French person thinks in terms of ‘notary fees’ (7–8 per cent for second-hand properties), whilst a Belgian thinks in terms of registration duties (12.5 per cent in Brussels and Wallonia). In Andalusia, the system is different: a main tax, which varies depending on whether the property is existing or new-build, plus four additional charges, none of which are optional if you wish to buy with confidence. This page breaks down each item at 2026 rates, with a comprehensive table for a purchase of €300,000.

It complements our guide to budgeting and financing a property purchase in Spain. At NOMA, where our buyer’s agents work exclusively on behalf of the buyer, this calculation is carried out from the very first appointment: it is the agent who sets the maximum price you can realistically offer.

Purchase costs in Spain: an overview (9–14 per cent)

Purchase costs in Spain consist of a main tax (ITP on second-hand properties, or VAT + AJD on new-builds) and four additional charges: notary, land registry, independent solicitor and gestoría. Taxation is devolved to the autonomous communities, which set the rates. The total ranges from 9 to 10 per cent of the price for second-hand properties and 13 to 14 per cent for new-builds.

ITP (Impuesto de Transmisiones Patrimoniales): the tax on second-hand properties

The ITP is the tax levied on the purchase of second-hand property between private individuals; in Andalusia, the standard rate has been 7 per cent of the taxable base since 1 January 2022. The relevant legislation is Law 5/2021 on Assigned Taxes of the Autonomous Community of Andalusia, the explanatory memorandum of which states that the legislator ‘reduces the general tax rate applicable to the transfer of property […] from rates of 8%, 9 per cent and 10 per cent to a single general rate of 7 per cent’’. A reduced rate of 6 per cent applies to a principal residence valued at up to €150,000, and 3.5 per cent for certain groups (young people, large families, people with disabilities): a non-resident buyer purchasing a second home is not eligible for these rates.

Two practical details. The taxable base is not always the purchase price: since 2022, the tax authorities have been using the higher of the two values: the price stated in the deed or the ‘valor de referencia’ from the Catastro, which can be viewed online. And the ITP must be declared using Form 600 within one month of signing the deed.

VAT (IVA) + AJD: taxes on new-build properties

A new-build property purchased from a developer is not subject to the ITP but to VAT (IVA) at 10 per cent, to which is added the AJD (Actos Jurídicos Documentados), a stamp duty on the notarial deed, the standard rate of which in Andalusia is 1.2 per cent: new-build properties are therefore subject to 11.2 per cent in taxes, which is 4.2 percentage points more than for second-hand properties. The same Law 5/2021 reduced the AJD ‘from 1.5 per cent to 1.2 per cent’.

There are two specific pitfalls with off-plan properties. The 10 per cent VAT rate applies only to the property itself and, at most, two parking spaces sold under the same deed; a commercial premises or a third garage is taxed at 21 per cent. And VAT is payable as instalments are paid to the developer, not upon completion, as detailed on our page on financing an off-plan purchase in Spain.

Notary fees and registration fees with the Registro de la Propiedad

Spanish notary fees follow a national sliding-scale system set out in Royal Decree 1426/1989: 0.3‰ of the value between €150,253 and €601,012, 0.2‰ above that amount, plus charges for copies, folios and electronic verifications. In practice, the deed of sale for a property valued between €200,000 and €500,000 costs between €700 and €1,200 (including VAT), and registration with the Registro de la Propiedad, governed by a similar scale (Royal Decree 1427/1989), costs between €450 and €800. Both charges are non-negotiable and invoiced to the buyer.

What this €1,200 to €2,000 does not provide is protection. The Spanish notary authenticates the deed but does not check for compliance with town planning regulations, outstanding service charges or the first-occupancy licence; this is the responsibility of the solicitor.

Property solicitor’s fees and gestoría charges

An independent solicitor (abogado) generally charges 1 per cent of the purchase price plus 21 per cent VAT, with a minimum of €1,500 to €2,500: for a property worth €300,000, expect to pay €3,630 including VAT. Their fees cover due diligence (nota simple, debts, town planning, co-ownership), the preliminary contract, the power of attorney for the deed, and post-purchase tax returns. NOMA always recommends a solicitor who is independent of both the seller and the estate agent: this is the only item in the budget that protects your money, as explained on our page on property due diligence in Spain.

The gestoría handles the tax payments (Form 600), registers the deed and transfers the water and electricity contracts: €300 to €500. If you take out a mortgage, the bank will appoint its own gestoría, at its own expense since 2019; if you do not take out a mortgage, your solicitor will often handle this themselves.

Mortgage-related costs (if financing is involved)

Since the enactment of Law 5/2019 on property credit agreements (Article 14), the borrower is now only responsible for the valuation (bank valuation, €300 to €600) ; the notary, land registry, administrative agency and stamp duty for the mortgage are paid by the bank. The only remaining cost is the arrangement fee, which ranges from 0 to 1 per cent of the loan principal. For a loan of €210,000, you should allow for €1,000 to €2,500 in bank charges; the specific conditions for foreign buyers are set out on our page on Spanish mortgages for non-residents.

Summary table for a €300,000 purchase in Andalusia

For a €300,000 purchase in Andalusia in 2026, the costs amount to approximately €26,400 (8.8 per cent) for an older property paid for in cash, €27,600 (9.2 per cent) for the same property financed at 70 per cent, and €39,000 (13 per cent) for a new-build property. Notary, land registry and administrative agency fees are rounded averages based on observed figures.

Based on property prices on the Costa del Sol in August 2026, €300,000 buys 70 m² in Fuengirola or 95 m² in Manilva.

Andalusia, other regions, France and Belgium: a comparison

Andalusia is, along with Madrid (6 per cent), one of the Spanish regions where the property transfer tax (ITP) is lowest: Catalonia and the Valencian Community apply a rate of 10 per cent, whilst the Balearic Islands apply rates ranging from 8 to 13 per cent. For a French or Belgian national, a useful comparison is that of a second home.

For a Belgian, a second home in Andalusia therefore incurs lower transfer duties than a second home on the French Riviera; for a French national, the total is comparable once the solicitor’s fees are included. These initial costs are in addition to the annual taxes described on our page on taxation for non-residents in Spain (IBI, IRNR).

How to legally minimise purchase costs

Taxes are non-negotiable, but there are three ways to effectively reduce the bill. Furniture: in older properties, an inventory of furniture sold under a separate contract, at its actual and justifiable value, is excluded from the ITP tax base. Choosing older property over new: at the same price, an older property saves 4.2 tax points, or €12,600 on €300,000, which must be weighed against the cost of renovation work. Finally, solicitors’ and administrative agents’ fees are negotiable, particularly for properties valued at over €500,000.

Property purchase costs in Spain: your questions

What is the ITP rate in Andalusia in 2026?

The standard ITP rate in Andalusia is 7 per cent of the purchase price (or the ‘valor de referencia’ if higher) for a second-hand property, under Law 5/2021, which has been in force since 2022. This is one of the lowest rates in Spain, compared to 10 per cent in Catalonia. The reduced rates of 6 per cent and 3.5 per cent do not apply to second homes owned by non-residents.

Is buying a new-build more expensive in terms of fees than buying an older property?

Yes: new-build properties are subject to 10 per cent VAT plus 1.2 per cent stamp duty (AJD), totalling 11.2 per cent in taxes, compared with 7 per cent property transfer tax (ITP) for second-hand properties. On a property worth €300,000, the difference amounts to €12,600, with associated costs being the same. In return, a new-build offers a ten-year warranty, a bank guarantee on instalments and no need for renovation work.

Are the purchase costs negotiable?

Taxes (ITP, VAT, AJD) and notary and land registry fees, which are set according to a fixed scale, are not negotiable. Solicitors’ fees (1% + VAT) and administrative agency fees (€300 to €500) are negotiable, particularly for properties valued at over €500,000, as is the mortgage arrangement fee (0 to 1 per cent).