What it costs to buy a property in Spain
Purchase costs in Spain usually come to between 10 and 12% of the price. Most of that is a single tax set by the region you buy in, which is why the same property costs different amounts in different parts of the country. This page sets out every cost and who pays it, and the calculator gives you the total for your region.
- Transfer tax, or VAT and stamp duty
- Notary, on the official scale
- Land Registry, on the official scale
- Gestoria
- Your lawyer
- Valuation and bank fee, with a mortgage
- Stamp duty on the mortgage deed
- Plusvalia municipal
- Estate agent commission
Purchase costs in Spain are driven mainly by two things: where you buy, and whether the property is a resale or a new build. The notary, the Land Registry and the gestoria are broadly the same across the country.
The two things that decide your total
Our guide figure is 10 to 12% of the price. Where you land inside that range, or outside it, comes down to two things.
Where you buy
Transfer tax on a resale is set by the region and runs from 4% in the Basque Country to 13% at the top of the Catalan scale. On a one million euro purchase that is a ninety thousand euro difference for exactly the same property.
Resale or new build
A resale attracts transfer tax. A new build attracts 10% VAT plus regional stamp duty of 0.5 to 1.5%. In Andalusia that is 11.2% on a new build against 7% on a resale.
What a mortgage adds
A valuation, and sometimes an arrangement fee. Since the 2019 mortgage law the lender pays the stamp duty on the mortgage deed, along with the notary copy, the registry fee and the gestoria for the mortgage.
Transfer tax on a resale, region by region
Transfer tax (ITP) is the largest cost after the price, and it is set by the region rather than nationally. General rates, September 2026.
| Region | General rate on a resale |
|---|---|
| Basque Country | 4%, or 2.5% on a main home |
| Madrid | 6% |
| Navarre | 6% |
| Ceuta and Melilla | 6% |
| Canary Islands | 6.5% |
| Andalusia | 7% |
| La Rioja | 7% |
| Aragon | 8% and up |
| Asturias | 8% and up |
| Castile and Leon | 8% |
| Extremadura | 8% |
| Galicia | 8% |
| Murcia | 8% |
| Balearic Islands | 8% to 13%, banded |
| Cantabria | 9% |
| Castile-La Mancha | 9% |
| Valencian Community | 9%, 11% above €1m |
| Catalonia | 10% to 13%, banded |
Several regions are progressive, not flat
Catalonia charges 10% to 600,000, then 11%, 12% and 13% on the slices above. The Balearics run 8%, 9%, 10%, 12% and 13%. Most online calculators apply the entry rate to the whole price and understate the bill. On a one million euro purchase in Mallorca the difference is ten thousand euros. The calculator on this page uses the bands.
Most regions cut the rate for some buyers
Under 35s or under 36s, people buying a main home, large families, single parent households and buyers with a disability often pay significantly less. Castile-La Mancha drops to 3% for an under 36 buying a first home. Catalonia has a 5% rate for qualifying young buyers. The Balearics can reach zero for an under 30 meeting the conditions. Nearly all of these reductions require the property to be your main home, the one you actually live in, so they rarely apply to a holiday home or a rental.
New build: VAT and stamp duty
Buy from a developer and it works differently. You pay VAT at 10% on the price, or 4% on protected housing, and in the Canary Islands IGIC at 7% instead. On top of that comes AJD, the stamp duty on the deed, at the regional rate.
| Region | AJD on a new build |
|---|---|
| Basque Country, Navarre, Ceuta, Melilla | 0.5% |
| Madrid | 0.75% |
| Canary Islands, La Rioja | 1.0% |
| Andalusia, Asturias | 1.2% |
| Valencian Community | 1.4%, 0.1% on a main home |
| Everywhere else | 1.5% |
Notary and Land Registry
Both are set by national law and both are regressive, so the percentage falls as the price rises. The notary charges for the deed under a scale set in 1989 and still in force, plus copies. The Land Registry charges under its own scale to register you as the owner, and its total is capped at around 2,200 euros however expensive the property.
| Purchase price | Notary | Registry |
|---|---|---|
| €200,000 | about €717 | about €372 |
| €450,000 | about €967 | about €522 |
| €1,000,000 | about €1,357 | about €773 |
Legal fees and the gestoria
A lawyer is not compulsory in Spain. Almost every foreign buyer uses one. The market rate is about 1% of the price plus 21% IVA, with most firms applying a minimum of around 2,500 euros plus IVA. For that you should get searches at the Land Registry and the Cadastre, confirmation that the seller owns what they are selling and that it is free of debt, checks on planning and licences, review of the private contract, a power of attorney if you are not in Spain for completion, and representation at the notary. On a rural or off plan purchase the legal work is more involved than on a city flat.
A gestoria handles the paperwork after completion: paying the tax, lodging the deed at the registry, transferring the utilities and the local rates. Budget 300 to 500 euros plus IVA. Where there is a mortgage the lender normally appoints and pays for it.
Three costs that are not yours to pay
These three are often included in cost estimates for Spain. None of them is the buyer's to pay.
- Stamp duty on the mortgage deed. Since 2019 the lender pays the AJD on the mortgage, plus the notary copy, the registry fee and the gestoria relating to it. You pay the valuation, that is all. A calculator that adds 1.5% of your loan here is using pre 2019 rules and overstating your costs by thousands.
- Plusvalia municipal. The local tax on the increase in land value since the seller bought. The seller pays it. It can be shifted by agreement, so have your lawyer confirm who is paying before you sign the private contract.
- Estate agent commission. Paid by the seller in Spain, normally 3 to 5%, and already inside the asking price.
The 3% retention, if the seller is not resident
This is the seller's tax, but the obligation to withhold it and pay it over sits with you as the buyer. If the seller is not tax resident in Spain, you must withhold 3% of the purchase price at completion and pay it to the Spanish tax office on form 211 within a month. It counts towards the seller's capital gains tax.
It is not an extra cost to you. The money comes out of the price you were paying the seller. It does have to be handled correctly, and your lawyer or the gestoria will do it. If it is not paid, the liability falls on you and on the property.
When you actually pay
| Stage | What you pay |
|---|---|
| Reservation | €3,000 to €10,000 to take the property off the market |
| Private purchase contract | Usually 10% of the price less the reservation, two to four weeks later. Walking away after this costs you the deposit |
| Completion at the notary | The balance of the price, the notary and the registry. The mortgage draws down the same day |
| Within 30 days | Transfer tax or AJD, and the 3% retention if it applies |
| After completion | Registry entry, utilities transfer, and your first IBI bill, usually apportioned with the seller |
Three worked examples
Same method as the calculator above. Legal fees at 1% plus IVA with a 2,500 minimum, gestoria at 400, arrangement fee assumed at 0.5% where there is a mortgage.
€200,000 resale
| ITP at 7% | 14,000 |
| Notary | 717 |
| Registry | 372 |
| Gestoria | 400 |
| Legal inc IVA | 3,025 |
| Total costs | 18,514 |
| Of the price | 9.3% |
€450,000 new build
| VAT 10% + AJD 1.2% | 50,400 |
| Notary | 967 |
| Registry | 522 |
| Gestoria | 400 |
| Legal inc IVA | 5,445 |
| Valuation, arrangement | 2,120 |
| Total costs | 59,854 |
| Of the price | 13.3% |
€1,000,000 resale
| ITP, banded | 90,000 |
| Notary | 1,357 |
| Registry | 773 |
| Gestoria | 400 |
| Legal inc IVA | 12,100 |
| Valuation, arrangement | 4,045 |
| Total costs | 108,675 |
| Of the price | 10.9% |
In the middle example, the same 450,000 bought as a resale in Andalusia would carry 31,500 of transfer tax rather than 50,400 of VAT and stamp duty.
In the Mallorca example the banded tax comes to 90,000. A flat 8% would give 80,000.
How much deposit do you need on top?
If you are not tax resident in Spain, our lenders will typically go to 70% of the purchase price, so you need 30% as a deposit. Residents can usually reach 80%.
So a non-resident buyer needs the 30% deposit plus 10 to 12% in costs, which is between 40 and 42% of the price in cash. On a 400,000 euro property that is roughly 160,000 to 168,000. Lenders assess against the lower of the price and the valuation, so if the property values below what you agreed, the shortfall comes out of your pocket on top.
Frequently asked questions
Are purchase costs the same everywhere in Spain?
No. Transfer tax on a resale runs from 4% in the Basque Country to 13% at the top of the Catalan scale. The notary, the registry and the gestoria are broadly the same across the country.
Do I pay VAT or transfer tax?
Transfer tax (ITP) on a resale from a private seller. VAT plus AJD on a new build bought from a developer. You never pay both.
Can I add the purchase costs to my mortgage?
No. Spanish lenders lend against the purchase price, up to 70% for non-residents and 80% for residents, and the costs sit outside that. They have to be paid in cash.
Do I pay stamp duty on my mortgage?
No. The lender has paid the AJD on the mortgage deed since the 2019 mortgage law. You pay the valuation and, if there is one, the arrangement fee.
Who pays the estate agent?
The seller.
What is the 3% retention?
If the seller is not tax resident in Spain, you as the buyer must withhold 3% of the price and pay it to the tax office against the seller's capital gains. It comes out of the price rather than being an extra cost, but it is your legal obligation to do it.
Do I need a Spanish bank account?
Yes, in practice, for the mortgage and for the utilities.
Is it cheaper to buy a new build?
Usually not, on tax. In Andalusia a new build carries 11.2% in tax against 7% for a resale.
Now find out what you can borrow
The other half of the sum is the mortgage. Our pre-qualification tool gives you an indication of what you can borrow, and a cost breakdown for your region, in about a minute.
Foxes is a credit intermediary registered with the Bank of Spain (D470), not a lender. The figures on this page are estimates based on general regional rates and typical market fees, they are not tax advice, and they do not account for every regional reduction or surcharge. Rates reviewed September 2026. Confirm your position with your lawyer or tax adviser before you commit.