Buying costs and transfer tax

Spain has no stamp duty as you know it

British buyers arrive looking for stamp duty and find two different taxes, depending on what they are buying. A resale pays ITP, transfer tax, which in Andalucía is a flat 7% of the price — reduced to 6% where the property will be your home and costs €150,000 or less. A new build bought from the developer pays no ITP at all: it pays IVA (VAT) at 10%, plus AJD at 1.2%. AJD is the tax literally called stamp duty, and it is the small one.

You never pay both ITP and IVA on the same purchase, and the choice is not yours — it follows from whether the property has been sold before.

These rates are Andalucía's

Transfer tax and stamp duty are set by each autonomous community, not nationally, so the figures here apply to the Costa del Sol and not to Valencia, Murcia or the Balearics. Andalucía set its 7% and 1.2% rates in April 2021 and they still stand as of September 2026.

The fees around the tax

Notary and land registry charges are set per deed and flatten out on larger purchases — they are not a percentage. Conveyancing is customarily around 1% plus IVA, with a minimum. If you are buying with a mortgage you will pay for the bank's valuation and often an arrangement fee; since the 2018 mortgage law the bank pays the stamp duty on the mortgage deed, along with its own notary and registry costs. Older calculators still add that to the buyer's column, which overstates the total by thousands.

Once you know the total, the mortgage calculator covers the monthly payment.

Tax rates are as legislated in Andalucía; the fees are estimates and a quotation will differ. This is not tax or legal advice — appoint a Spanish lawyer before you commit to a purchase.