Indicative estimate using the rate of the selected autonomous community (ITP on resale; VAT 10% + AJD on new build). Some regions apply higher brackets for high-value homes. This is not tax advice.
Purchase taxes in Marbella and the Costa del Sol
In Andalusia, resale homes pay Transfer Tax (ITP) and new builds pay VAT plus Stamp Duty (AJD). These are the standard rates and what they amount to at typical Marbella prices.
| Property type | Tax | Rate |
|---|---|---|
| Resale | ITP | 7% |
| New build | IVA + AJD | 10% + 1.2% = 11.2% |
| Property price (€) | Resale (ITP 7%) | New build (IVA 10% + AJD 1.2%) |
|---|---|---|
| €500,000 | €35,000 | €56,000 |
| €1,000,000 | €70,000 | €112,000 |
| €2,000,000 | €140,000 | €224,000 |
| €5,000,000 | €350,000 | €560,000 |
Source: Andalusian Law 5/2021 on Ceded Taxes (ITP 7%, AJD 1.2%) and Spanish VAT Law 37/1992, art. 91 (10% on new homes). Standard rates: some buyers qualify for reduced rates. Indicative estimate, not tax advice.
How much tax do you pay when buying a resale property in Marbella?
7% of the purchase price as Transfer Tax (ITP), the standard rate in Andalusia. On a €1,000,000 home that is €70,000, plus notary, land registry and lawyer fees.
Which taxes apply to a new-build property?
10% VAT plus 1.2% Stamp Duty (AJD) in Andalusia, 11.2% in total. On a €1,000,000 new home that is €112,000.
Who pays the Transfer Tax, the buyer or the seller?
The buyer. The seller pays, where applicable, the municipal capital gains tax (plusvalía) and tax on the gain made.
What other costs are there besides taxes?
Notary, land registry and usually a lawyer; with a mortgage, also a valuation. The calculator estimates them with an editable percentage (2.5% by default) that you should adjust to each purchase.