Buying costs in Andalucía explained
A full breakdown of every line item in the calculator — what it is, who charges it, and how much to budget in 2026.
Marbella is one of Europe's most established luxury property markets, but the total cost of buying goes well beyond the sticker price. Between regional taxes, national VAT rules, professional fees and mortgage setup, international buyers should budget an additional 10–13% on top of the purchase price. This guide walks through every line item you'll see in the calculator above, using current 2026 Andalucían rates.
Transfer Tax (ITP) in Andalucía
The Impuesto sobre Transmisiones Patrimoniales is the tax you pay when buying a resale property from a private seller. Andalucía moved to a flat rate of 7% in April 2021, replacing the previous tiered scheme that ran from 8% to 10%. That flat 7% remains in force in 2026 and applies whether you're buying a €400,000 apartment in San Pedro or a €15 million villa in La Zagaleta.
ITP is paid to the Junta de Andalucía within 30 business days of signing at notary. Your lawyer will normally organise the payment through their gestoría alongside registering the new title.
VAT vs Transfer Tax — how to know which applies
The rule is simple: ITP applies to resale property (any second or subsequent sale), and VAT + AJD applies to new developments sold for the first time by a developer. You never pay both.
- Resale — 7% ITP, no VAT.
- New development — 10% IVA (Spanish VAT) + 1.2% AJD (stamp duty).
New developments therefore carry a higher tax burden — around 11.2% versus 7% — which is worth remembering when comparing a new-build off-plan opportunity against a comparable resale property.
Buying a resale property
Most Marbella transactions are resales. Alongside the 7% ITP you'll pay legal, notary and land registry fees, plus mortgage setup if you're financing. Total closing costs typically land at 10–11% of the price. The calculator itemises each fee so you can see exactly where the money goes.
Buying a new development
New developments are usually bought directly from the developer, often off-plan with staged payments during construction. Beyond the 10% IVA and 1.2% AJD you'll want a lawyer to review the developer's bank guarantees, the private purchase contract, and the eventual escritura pública. Read our full step-by-step buying guide for how the process runs end to end.
Legal fees
An independent lawyer is essential — do not rely on the seller's or developer's lawyer, even when they offer to handle everything. Marbella lawyers typically charge 1% of the purchase price plus IVA, with a minimum fee for smaller transactions. That covers due diligence (title, planning, community debt, utilities, embargoes), reviewing and negotiating the private contract, drafting the escritura, and representing you at notary via power of attorney if you can't attend in person.
Notary fees
Spanish notaries follow an official state tariff (arancel notarial) tied to the price of the property. For a typical Marbella transaction, expect notary fees of around 0.1–0.3% of the price. The calculator uses 0.2% as a reasonable planning figure.
Land Registry (Registro de la Propiedad)
After signing at notary, your title must be registered at the local Land Registry. This is what proves your ownership to third parties and to future buyers. Land registry fees also follow a state tariff — again roughly 0.1–0.3% of the price, and the calculator uses 0.2%.
Mortgage setup costs
If you're financing the purchase with a Spanish mortgage, the bank will require a valuation (tasación) from an approved appraiser, will charge an arrangement fee (comisión de apertura), and will use a gestoría to handle the paperwork. Under Spain's 2019 mortgage law the bank pays the AJD stamp duty on the mortgage deed itself, but the ancillary costs still fall to the buyer. Plan on around 1% of the loan amount.
Non-resident buyers typically finance 60–70% of the price, so a 30–40% down payment is normal. Rates in 2026 sit around 3–4% and terms of 20–30 years are standard.
Additional costs to plan for
- Gestoría — administrative agent, often bundled inside legal or mortgage fees.
- NIE number — essential foreign tax ID, small government fee.
- Bank transfer fees — non-trivial on multi-million-euro transfers.
- Currency exchange — using a specialist FX broker versus a high-street bank can save 1–3% on GBP or USD purchases.
- IBI, basura and community fees — recurring after completion.
Cash purchase vs mortgage
A cash purchase is faster, gives you more negotiating leverage, and removes ~1% in mortgage setup costs. But a Spanish mortgage can also make sense for tax planning, currency hedging or simply for keeping capital deployed elsewhere. The calculator lets you toggle between the two so you can compare total cash required side by side.
Next steps
When you're ready to see what your budget buys, browse our portfolio of Marbella properties for sale, explore individual Marbella area guides, or read the full step-by-step buying guide for how a Marbella purchase runs from first viewing to notary completion.
Frequently asked questions
How much tax do you pay when buying property in Marbella?
For resale property in Andalucía you pay a flat 7% Transfer Tax (ITP) on the purchase price. For a new development bought directly from the developer you instead pay 10% VAT (IVA) plus 1.2% Stamp Duty (AJD) — a combined 11.2%. You never pay both ITP and VAT on the same transaction.
What are the legal fees when buying property in Spain?
An independent Marbella lawyer typically charges 1% of the purchase price (plus IVA) to run full due diligence, review contracts, and complete the transaction at notary. Never rely on the seller's or developer's lawyer — you want your own representation.
Do I pay VAT or Transfer Tax?
Transfer Tax (ITP, 7%) applies whenever you buy a resale property — any second or subsequent sale — from a private seller. VAT (IVA, 10%) plus AJD (1.2%) applies only to first-transfer new developments sold by the developer.
How much deposit do I need to buy in Marbella?
Spanish banks typically finance 60–70% of the purchase price for non-residents, which means a 30–40% down payment. On top of the deposit you should budget an additional 10–13% for taxes and fees, so plan on around 40–50% of the price in liquid cash at completion.
Can foreigners get a mortgage in Spain?
Yes. Both EU and non-EU buyers can obtain Spanish mortgages, typically at 60–70% loan-to-value for non-residents. In 2026 rates sit around 3–4% for 20–30 year terms. You will need an NIE number, proof of income, and Spanish bank account.
What is AJD?
AJD — Actos Jurídicos Documentados — is Spanish Stamp Duty, charged on documented legal acts including the deed of a new-build property purchase. In Andalucía the rate is 1.2% of the purchase price on new developments. It does not apply to resale transactions.
What are the notary fees?
Notary fees in Spain follow an official state tariff (arancel notarial) linked to the purchase price. For a typical Marbella transaction expect roughly 0.1–0.3% of the price. The calculator uses 0.2% as a reasonable planning figure.
How much does the Land Registry cost?
Land Registry (Registro de la Propiedad) fees also follow a state tariff based on the purchase price — roughly 0.1–0.3% for typical Marbella transactions. Registration is what proves your ownership against third parties and to any future buyer.
Are there any hidden buying costs?
Beyond the headline taxes and fees, budget for: NIE application, gestoría fees, bank transfer and currency-exchange costs, and — after completion — annual IBI (council tax), rubbish tax, community fees, home insurance, and (for non-residents) non-resident income tax (IRNR).
Is this calculator accurate?
The calculator uses current 2026 Andalucían tax rates and typical professional-fee benchmarks for Marbella. Final costs can vary based on the specific property, mortgage terms, and buyer circumstances. Treat the output as a well-grounded planning estimate — not tax or legal advice.
Figures shown are estimates only and may vary depending on financing, buyer circumstances, tax regulations and the final purchase agreement. This tool does not constitute tax, legal or financial advice.