Buying property in Spain costs about 8% to 15% on top of the price. A resale home pays the regional transfer tax (ITP), from 4% for dwellings in the Basque provinces and 6% in Madrid and Navarra to 13% at the top of the Catalan and Balearic scales, while a new build pays 10% IVA plus usually 0.5% to 2% AJD stamp duty, before notary, registry and legal fees (regional tax laws in their BOE consolidated texts, checked 18 October 2026).
ITP (Impuesto sobre Transmisiones Patrimoniales) is the regional transfer tax a buyer pays on a resale property in Spain; a first sale of a new build pays IVA, or IGIC in the Canary Islands, plus AJD stamp duty instead.
Whether you're purchasing a beachfront apartment on the Costa del Sol, a renovated townhouse in Barcelona, or a rural finca in Andalucía, understanding these costs upfront prevents nasty surprises at closing. This guide breaks down every expense you'll face when buying property in Spain, with real calculations for properties at €200,000, €500,000, and €1,000,000.
Quick Summary: Total Buying Costs in Spain
- New Build: IVA 10% + AJD 0.5-2% + other fees = 11.5-15% total
- Resale: ITP 6-10% in most regions, up to 13% on expensive homes in Catalonia and the Balearics, + other fees = about 8-14% total
- Notary Fees: 0.1-0.5%
- Land Registry: 0.1-0.3%
- Legal Fees: 1-2%
Purchase Taxes: The Biggest Expense
Property purchase taxes in Spain vary based on two factors: whether the property is new-build or resale, and which autonomous community (region) it's located in.
New-Build Properties: IVA + AJD
When buying directly from a developer (first transfer), you pay:
IVA (Value Added Tax): 10% of the purchase price for residential properties. Commercial properties attract 21% IVA.
AJD (Stamp Duty / Actos Jurídicos Documentados): An additional 0.5% to 2% depending on the region. This tax covers the registration of legal documents.
For a €300,000 new apartment in Madrid, that's €30,000 in IVA plus approximately €2,250 in AJD (0.75%)—a total of €32,250 in purchase taxes alone.
Some regions apply reduced AJD rates, for example Madrid's 0.4% and 0.5% bands for individual buyers of homes up to €180,000, Valencia's 0.1% on the deed for a habitual home, and 1% for qualifying habitual homes in Cantabria and Galicia. Check the regional table below and your region's conditions before you sign.
Resale Properties: ITP (Transfer Tax)
Second-hand properties attract ITP (Impuesto de Transmisiones Patrimoniales) instead of IVA. This is where regional variations create significant differences in total costs.
Standard resale ITP rates in 2026 run from 6% (Madrid, Navarra; 4% for dwellings in the Basque provinces) to 10% at the top of most progressive scales, with higher top bands in Catalonia (13% above €1.5 million) and the Balearic Islands (13% above €2 million). Valencia cut its rate to 9% (11% above €1 million) from 1 June 2026 and Murcia to 7.75% from 25 July 2025 (regional laws on BOE, checked 18 October 2026).
Some regions use flat rates regardless of property value, while others have progressive scales. When you pay ITP on a resale property, you don't pay separate AJD—it's included.
Buying from a non-resident seller: the 3% withholding and plusvalía
If the seller is not resident in Spain, you as buyer must withhold 3% of the price and pay it to the tax agency on Modelo 211 within one month (TRLIRNR art. 25.2, checked 18 October 2026). The municipal plusvalía (IIVTNU) on the land's gain is normally the seller's tax, at up to 30% (TRLRHL arts. 106-108), but when the seller is a non-resident individual the buyer becomes the substitute taxpayer, so agree in the contract how it is paid.
Regional Tax Variations: Where You Buy Matters
Spain's autonomous communities set their own resale ITP and new-build AJD rates, so the same property price can produce very different buyer costs. Use the table below for standard planning assumptions, then verify reduced rates and reliefs with the regional tax authority or your lawyer.
| Region | Resale ITP | New-build tax | Official source |
|---|---|---|---|
| Andalucía | 7% | 10% IVA + 1.2% AJD | Junta de Andalucía |
| Aragón | 8-10%. Progressive resale scale; reduced rates can apply to protected or primary homes. | 10% IVA + 1.5% AJD | Aragón tax law, DLeg 1/2005 (BOE) |
| Asturias | 8-10%. Progressive resale scale. | 10% IVA + 1.2% AJD | Tributas Asturias |
| Balearic Islands | 8% up to €400,000, rising to 13% above €2 million; 4% (2% for some buyers, such as first-time buyers under 36) on a habitual home up to €270,151.20. | 10% IVA + 1.5% AJD (2% from €1 million) | Balearic tax law, DLeg 1/2014 (BOE) |
| Basque Country | 4% for dwellings in Álava, Bizkaia and Gipuzkoa (2.5% for qualifying homes of 120 m² or less, or for large families; 6% if the buyer holds more than 5 dwellings). Rules are provincial. | 10% IVA + 0.5% AJD | Gipuzkoa tax office rates |
| Canary Islands | 6.5% (5% for a habitual home up to €200,000 under conditions). New-build homes pay IGIC instead of mainland IVA. | 7% IGIC (reduced for some habitual homes) + 1% AJD | Agencia Tributaria Canaria |
| Cantabria | 9% (habitual home: 7% up to €300,000 since 1 May 2026) | 10% IVA + 1.5% AJD | Cantabria tax law, DLeg 62/2008 (BOE) |
| Castile and León | 8% up to €250,000, 10% on the excess | 10% IVA + 1.5% AJD | Junta de Castilla y León |
| Castile-La Mancha | 9% | 10% IVA + 1.5% AJD | Junta de Comunidades de Castilla-La Mancha |
| Catalonia | 10% up to €600,000, 11% to €900,000, 12% to €1.5 million, 13% above (since 27 June 2025); 20% for large holders. | 10% IVA + 1.5% AJD | Agència Tributària de Catalunya |
| Extremadura | 8-11%. Progressive resale scale. | 10% IVA + 1.5% AJD | Junta de Extremadura |
| Galicia | 8% (7% for a habitual home under price and wealth limits) | 10% IVA + 1.5% AJD | Galicia tax law, DLeg 1/2011 (BOE) |
| La Rioja | 7% | 10% IVA + 1% AJD | La Rioja tax law, Ley 10/2017 (BOE) |
| Madrid | 6% (10% rebate on a habitual home up to €250,000) | 10% IVA + 0.75% AJD (0.4%-0.5% for individual buyers up to €180,000) | Comunidad de Madrid |
| Murcia | 7.75% (since 25 July 2025) | 10% IVA + 1.5% AJD | Agencia Tributaria Region de Murcia |
| Navarra | 6%. Foral rules can differ from common-regime regions. | 10% IVA + 0.5% AJD | Hacienda Foral de Navarra |
| Valencian Community | 9%, or 11% on the whole value above €1 million (from 1 June 2026) | 10% IVA + 1.4% AJD (0.1% on a habitual-home deed since 11 August 2026) | Valencia tax law, Ley 13/1997 (BOE) |
Use the Spain property buying cost calculator to model these rates with notary, registry, lawyer, gestor, and mortgage valuation estimates.
Notary Fees
Spanish law requires a notary public to authenticate the sale contract (escritura pública) and issue the public deed. Notary fees are regulated by government tariffs, though some variation exists.
Typical notary costs: €300-€1,500, set by the notarial tariff in Royal Decree 1426/1989 and depending on:
- Property purchase price
- Number of pages in the contract
- Whether there's a mortgage involved
- Complexity of the transaction
As a percentage: Generally 0.1-0.5% of the purchase price.
For a €400,000 property, expect notary fees around €600-€800: the value scale alone is about €530 including VAT, and pages and copies add the rest. Properties with mortgages involve additional notarial work and higher fees.
Important: As the buyer, you have the right to choose the notary. Shop around—some offer lower rates than others for equivalent service.
Land Registry Fees
After signing the deed, you must register the property with the Registro de la Propiedad (Land Registry) in your name. This provides legal protection and proof of ownership.
Registration costs follow the registry tariff in Royal Decree 1427/1989: a sliding scale on the price with a 5% reduction, capped at €2,181.67 before VAT. By our calculation the scale itself comes to roughly €200 to €450 including VAT for a €200,000 to €1,000,000 home; extra entries, such as cancelling the seller's mortgage, add to it.
A €500,000 property generally incurs around €300-€400 in land registry fees for the purchase entry.
Additional registry costs:
- Nota simple (property search/status report): €10-€50
- Certification of charges: €30-€50
Never skip registration. Unregistered properties create serious legal vulnerabilities and complications for future sales or mortgages.
Legal Fees (Abogado)
While not legally mandatory, hiring an independent property lawyer is essential—especially for foreign buyers unfamiliar with Spanish property law.
What a property lawyer does:
- Reviews all contracts before signing
- Conducts due diligence on the property
- Verifies there are no outstanding debts or charges
- Checks planning permissions and building licenses
- Confirms the seller's legal right to sell
- Attends the notary signing on your behalf if needed
- Handles post-purchase formalities
Legal fees: 1-2% of the purchase price (plus 21% IVA on the fee), or a fixed fee of €1,500-€3,500 for straightforward transactions.
For a €400,000 property, expect legal costs of €4,000-€8,000 including IVA.
Red flag: Never use a lawyer recommended by the seller, developer, or estate agent. "Independent" means representing only your interests—no conflicts.
When appointing a lawyer for a property purchase, confirm that the agreed scope covers the transaction and property due diligence.
Gestoría Fees
A gestoría is a licensed administrative agent who handles bureaucratic paperwork with Spanish authorities. While optional, many buyers use one to manage:
- Tax filings related to the purchase
- Registration submissions
- Utility transfers
- Post-completion paperwork
Gestoría fees: €300-€600 for standard services.
If your lawyer offers gestoría services included in their fee, you may not need a separate gestor. Ask what's covered before hiring additional professionals.
Mortgage Costs (If Applicable)
If you're financing your purchase with a Spanish mortgage, additional costs apply.
Upfront Mortgage Costs
Property valuation (tasación): €250-€600, paid by the buyer. The bank requires an independent appraisal to determine lending value.
Arrangement fee (comisión de apertura): 0-1% of the loan amount, though many banks have eliminated this.
Good news: since November 2018 the lender pays AJD on the mortgage deed (TRLITPAJD art. 29), and under Law 5/2019 art. 14.1.e the lender also pays the notary fee for the loan deed, its registration and the gestoría; you pay the valuation. The property deed's costs are still yours.
Ongoing Mortgage Costs
Interest rates: Variable mortgages are typically Euribor + 0.8% to 1.5%. Fixed rates run 2.5-4% depending on term and profile.
Mortgage insurance: Banks often require life insurance and home insurance. Shop separately rather than accepting the bank's bundled offer.
Early repayment fees: on a variable-rate loan, capped at 0.25% in the first 3 years or 0.15% in the first 5 years (the contract picks one); on a fixed-rate loan, 2% in the first 10 years and 1.5% after that, and never more than the lender's financial loss (Law 5/2019 art. 23, BOE, checked 18 October 2026).
For a €300,000 mortgage, budget €500-€1,500 in upfront mortgage-specific costs (valuation and any arrangement fees).
Total Cost Breakdown: Real Examples
Let's calculate costs for three price points, assuming resale properties in different regions. Tax uses the 2026 regional rates (checked 18 October 2026); notary, registry, legal and gestoría lines are planning estimates.
Example 1: €200,000 Apartment (Madrid – Resale)
- Purchase Price: €200,000
- ITP (6%): €12,000
- Notary Fees (~0.3%): €600
- Land Registry (~0.12%): €250
- Legal Fees (~1.5%): €3,000
- Gestoría: €400
- Total Additional Costs: €16,250
- Grand Total: €216,250 (8.1% extra)
Example 2: €500,000 Villa (Costa del Sol, Andalucía – Resale)
- Purchase Price: €500,000
- ITP (7%): €35,000
- Notary Fees (~0.2%): €1,000
- Land Registry (~0.07%): €350
- Legal Fees (~1.5%): €7,500
- Gestoría: €500
- Total Additional Costs: €44,350
- Grand Total: €544,350 (8.9% extra)
Example 3: €1,000,000 Property (Barcelona – Resale)
- Purchase Price: €1,000,000
- ITP (10% to €600,000, then 11% and 12%): €105,000
- Notary Fees (~0.15%): €1,500
- Land Registry (~0.05%): €500
- Legal Fees (~1%): €10,000
- Gestoría: €500
- Total Additional Costs: €117,500
- Grand Total: €1,117,500 (11.75% extra)
Property purchase and Spanish residency
Buying property in Spain no longer creates a current real-estate Golden Visa path for new applicants. Spain's 2025 efficiency law left the former investor-visa provisions without content, and the change entered into force on 3 April 2025. Transitional rules may still matter for applications filed before that date and for valid existing authorizations.
Treat residence planning separately from the purchase budget. A property can support accommodation evidence or lifestyle planning, but it does not by itself give a non-EU buyer Spanish residence rights under the former Golden Visa property route.
If you need a Spanish tax ID for a purchase, see our Spain NIE number guide.
Ongoing Property Costs After Purchase
Buying costs aren't the end of expenses. Budget for these recurring charges.
IBI (Impuesto sobre Bienes Inmuebles)
Spain's annual property tax, similar to UK council tax or US property tax.
Rate: 0.4-1.1% of the cadastral value (valor catastral), which is typically lower than market value.
Typical annual IBI:
- Small apartment: €300-€600
- Medium house/villa: €600-€1,500
- Luxury property: €1,500-€5,000+
IBI is a municipal tax, so rates vary by town. Urban properties generally pay more than rural ones.
Community Fees (Gastos de Comunidad)
If your property is part of a development with shared facilities (gardens, pool, lift, security), you'll pay monthly community fees.
Typical costs:
- Basic urbanization: €30-€80/month
- Resort with pools/gardens: €100-€300/month
- Luxury developments: €300-€600+/month
These fees cover maintenance, repairs, insurance, and improvements to common areas. Check the community's financial health before buying—poorly managed communities with unpaid fees can levy special assessments.
Home Insurance (Seguro del Hogar)
Not legally required unless you have a mortgage, but essential protection.
Annual cost: €200-€800 depending on property value, contents, and coverage level.
Policies typically cover building structure, contents, liability, and some legal assistance. Compare quotes from multiple insurers.
Basura (Rubbish Collection)
A small annual municipal charge for waste collection.
Typical cost: €50-€150/year
Non-Resident Income Tax (IRNR)
Even if you don't rent out your Spanish property, non-residents must pay an imputed income tax based on the cadastral value.
Rate for non-EU residents: 24% on 2% of the cadastral value, or on 1.1% where the municipality's cadastral values were revised in a general valuation that took effect in the tax year or the previous ten (LIRPF art. 85 and TRLIRNR art. 25, BOE, checked 18 October 2026).
Rate for EU and EEA residents: 19% on the same base. A decree-law of 6 October 2026 (RDL 29/2026) would replace the 2% and 1.1% with a 1.1% to 3% scale from 1 January 2027, but it still needs Congress's approval.
For a property with a cadastral value of €200,000, a non-EU resident would pay approximately €960 annually (24% x 2% x €200,000), even without renting it.
If you do rent out the property, you'll pay 24% tax on gross rental income (non-EU residents) or 19% on net income after deductible expenses (EU residents).
How to Reduce Buying Costs
Choose Your Region Wisely
Madrid's 6% ITP versus Catalonia's 10% means a €20,000 difference on a €500,000 property. If location flexibility exists, regional tax rates are worth considering.
Consider New-Build vs. Resale
New builds attract 10% IVA plus AJD (about 11% to 12% in total), while resales attract ITP of 6% to 13%. On expensive homes in Catalonia, where resale ITP reaches 11% to 13% above €600,000, a new build can cost about the same in tax.
Negotiate Fees
Legal fees, gestoría fees, and estate agent commissions (if you're paying) are negotiable. Get multiple quotes.
Don't Under-Declare
Some sellers suggest declaring a lower price on the deed to reduce taxes. This is tax fraud, creates legal risks, and the Spanish tax authority (Agencia Tributaria) actively investigates discrepancies between declared values and market prices. They can demand additional tax plus penalties if they determine the property was undervalued.
Get Your NIE Early
Delays in obtaining your NIE number can hold up the entire purchase. Apply well in advance.
Timeline and Payment Schedule
Understanding when costs are due helps with cash flow planning.
At reservation (reserva): €3,000-€10,000 deposit to take property off market. Often non-refundable.
At private contract (contrato de arras): 10% of purchase price, minus the reservation deposit.
At completion (escritura): Remaining balance, all taxes, and professional fees.
After completion: you self-assess ITP, or AJD on a new build, within the regional deadline: 30 working days in Madrid (the state rule), one month in Catalonia, Valencia, the Balearics and the Canary Islands, and two months in Andalucía. IVA is paid to the developer with the price.
After completion: Land registry fees, utility transfers.
Next Steps
Understanding property costs is just one part of buying successfully in Spain. For comprehensive guidance:
- Moving to Spain: complete guide– Visas, taxes and settling in
- Spain NIE Number– Essential ID number for property transactions
- Cost of Living in Spain– Budget for life after your purchase
- Taxes in Spain– Complete tax overview
Movingto is an immigration firm that puts a named, Bar-registered lawyer from its in-house legal team on your case and publishes its fees.
Buying as part of a move to Spain? We map your residence route and prepare the visa file with you: see our Spain services or contact us before you sign the reservation or arras contract. If you will own Spanish property as a non-resident, our Spain tax return filing service covers the non-resident return (Modelo 210) and the 3% withholding on a sale, with the filing handled by licensed tax specialists.