Costa del Sol property taxes (Andalucía): new build vs resale
What you actually pay in Andalucía: VAT or ITP depending on the purchase type, AJD, plus realistic notary and land registry fees.
Fiscal and legal matters are often the most complicated parts of a purchase, sale or lease. When buying in the Costa del Sol (Andalucía), the first step is to define the nature of the purchase: new build or resale. Taxes change depending on that choice.
VAT (IVA) and ITP
New build (obra nueva): VAT generally applies at 10% of the purchase price for standard residential property. If you buy land/plot (not a completed home), VAT may be 21% depending on the specific transaction and the seller status.
Resale property (segunda mano): ITP (Property Transfer Tax) applies. In Andalucía, the general rate is 7% of the declared purchase price, with reduced rates potentially available in specific cases.
AJD (Stamp Duty)
AJD applies to certain notarised public deeds. In Andalucía, it generally applies to new builds (and to certain mortgage-related deeds depending on the case). The general rate is 1.2%.
Notary fees
Notary fees are regulated and depend mainly on the price and the complexity of the deed. As a realistic guide, they are usually a few hundred euros up to around a couple of thousand euros for standard residential transactions.
Land Registry fees
Registering the property is strongly recommended to protect ownership and avoid future issues. Registry fees are also regulated and typically range from a few hundred euros up to around €1,500 depending on the property price and the deed.
Important note
- Online fixed percentages are estimates: the final total depends on taxable bases and the specific transaction.
- If there is a mortgage, additional costs may apply (e.g., valuation and, in some cases, administrative handling).
- Reduced rates or special rules may apply depending on the buyer profile and the deal structure.
Blancareal provides administrative, legal and tax support throughout the process. Contact us and we will calculate the exact costs for your specific purchase in Andalucía before you sign.
