Tool · Andalusia 2026
What you pay on top of the price.
In Andalusia a resale home pays 7% transfer tax (ITP) and a new build pays 10% VAT plus 1.2% stamp duty (AJD). Notary and land registry fees come on top, set by an official scale. Enter the price and you get the breakdown.
Buying costs
€46,523
7.2% of the price, before gestoría.
HH LUXURY REAL ESTATE
Costa del Sol · Andalusia
- Transfer tax, ITP (7%)
- €45,500
- Notary, with VAT
- €659
- Land registry, with VAT
- €364
- Gestoría
- not regulated
Approximate figures in euros.
Notary folios and copies not included.
How it is worked out
- Resale: 7% ITP (art. 41 of Andalusian Law 5/2021). It is charged on the price or on the cadastral reference value, whichever is higher.
- New build: 10% VAT plus 1.2% AJD. The VAT is paid to the developer and covers up to two parking spaces and the storage rooms bought with the home. The 4% rate is only for special-regime social housing.
- Notary and registry: set by an official scale (Royal Decrees 1426/1989 and 1427/1989) with a general 5% reduction. The calculator adds the scale fee and 21% VAT; notary folios and copies are extra. By law, unless agreed otherwise, the seller pays for the deed and you pay for the first copy; here it is added in full, which is how it is usually agreed.
- Gestoría and valuation: not regulated, so prices vary. With a mortgage you pay the valuation, and the bank pays the notary for the loan deed, the mortgage registration and the gestoría (Law 5/2019).
The reduced rates almost never apply to a foreign buyer
Andalusia has 6% and 3.5% ITP rates, and a reduced AJD, for certain buyers. All of them require the home to be your main residence. A second home does not qualify, so in practice you pay 7%, or 10% plus 1.2%.
If the seller is not resident in Spain
When you pay, you withhold 3% of the price and pay it to the tax agency with form 211 within a month. It does not come out of your pocket, it comes out of what the seller receives, but if you skip it the property answers for that amount. You also answer for the municipal plusvalía of the seller if they are an individual. More in how to buy in Spain.
Frequently asked questions
- Does being a foreigner change the taxes I pay when buying?
- No. Neither Andalusian Law 5/2021 nor the Spanish tax agency sets different rates by nationality or residence.
- When is ITP due?
- You have two months from the day after the deed to file and pay form 600 with the Andalusian Tax Agency. Some old pages still say 30 working days: that deadline predates 2022.
- Who pays the municipal plusvalía?
- The seller. If the seller is a non-resident individual, the buyer pays it in their place. It has to be declared within 30 working days.
- Is a parking space taxed separately?
- On a new build, up to two parking spaces and the annexes bought with the home pay the same 10% VAT. On a resale, a parking space pays 7% ITP like any property.
Sources
- BOE: Andalusian Law 5/2021 on ceded taxes
- Junta de Andalucía: ITP and AJD rates
- Andalusian Tax Agency: cadastral reference value
- Spanish Tax Agency: VAT or ITP when buying a home?
- BOE: Royal Decree 1426/1989, notary fee scale
- BOE: Royal Decree 1427/1989, registry fee scale
- BOE: Law 5/2019 on mortgage credit
- Andalusian Tax Agency: filing and paying ITP
- Spanish Tax Agency: form 211, 3% withholding
- BOE: Local Finance Law (plusvalía and IBI)
Estimate based on the rates in force in Andalusia on 5 November 2026. If the cadastral reference value is higher than the price, ITP is charged on that value. It does not replace a quote from the notary or a review by a tax adviser.
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