A useful tax-rate page should tell you what a percentage applies to, where it applies and what still needs checking. This reference records selected figures used in our Costa del Sol guides and calculators. It is deliberately scoped, rather than pretending to calculate every Spanish property-tax outcome.
The sources below were checked on 27 October 2026. Your transaction date, residence position, taxable base and eligibility for relief can change the result. Use this page to identify the right questions and official sources, then obtain a calculation for your own circumstances before committing money.
Selected figures at a glance
| Item | Figure described here | Scope | Important limit |
|---|---|---|---|
| Transfer tax, TPO/ITP | General rate 7% | Andalusia | Confirm the taxable base, category and any relief |
| AJD | General rate 1.2% | Andalusia | Confirm whether the document and transaction attract it |
| VAT on qualifying first supplies of ordinary homes | General rate 10% | Relevant Spanish VAT framework | Not every property called new is a qualifying first supply |
| Non-resident seller withholding | Generally 3% of relevant consideration | Spanish sale-withholding framework | Payment on account, not automatically the final tax |
| Other gains from asset transfers under the stated non-resident regime | 19% | Relevant IRNR provisions | Confirm taxpayer, gain, adjustments and applicable treatment |
These figures are not a combined universal charge. Different rows concern different events and bases. In particular, do not add ordinary resale transfer tax to a standard illustration already using qualifying new-home VAT and AJD without a transaction-specific reason.
Andalusian transfer tax
The Junta's general-rate explanation describes the 7% general TPO rate and the legislative background from 2021. That is the starting rate used in our ordinary resale calculator illustration.
The amount payable still depends on identifying the correct taxable base and transaction. The agreed price is not automatically the only figure to consider. Ask your adviser about the relevant reference-value rules and any circumstance affecting the assessment.
Reduced rates have conditions. Check the regional transfer-tax information and establish eligibility from your circumstances. Do not reduce a budget simply because one advertised category sounds close to your situation.
Andalusian AJD
The same general-rate source records 1.2% for AJD under the framework described. It is not an extra percentage to attach indiscriminately to every property payment or every document signed in a purchase.
Ask whether AJD applies to the relevant act, which base is used and whether a reduced rate or other treatment is available. Mortgage-related expenses and purchase-related expenses should be assessed separately rather than counted twice.
For a simplified qualifying purchase with a €300,000 base, 1.2% is €3,600. That arithmetic does not establish that your document attracts the tax or that the entered base is correct. The buying costs guide explains how to integrate a confirmed figure into the wider budget.
VAT and the meaning of a first supply
The Tax Agency's housing explanation gives a 10% general rate for qualifying home sales and describes the first-supply distinction. It also identifies specific protected-housing treatment and relevant conditions.
Do not assume every recently completed, renovated or developer-marketed home has identical treatment. The prior use, transaction and property category may matter. Garages, annexes, commercial elements and separate components require appropriate classification.
Our standard new-home illustration uses 10% VAT and 1.2% AJD on the entered base. It is intentionally simplified. The tool cannot decide whether the whole transaction fits those assumptions or whether different bases need to be considered.
Non-resident sale withholding
The official withholding guidance explains the buyer's general 3% payment-on-account obligation when acquiring from a non-resident seller. Confirm how ownership and residence circumstances affect the actual transaction.
On an illustrative €300,000 consideration wholly within that assumption, the withholding would be €9,000. It affects completion-day cash even if the final assessed tax differs. Record the withholding and final liability separately.
Read the capital-gains guide before treating the amount retained as a complete tax assessment. Ask who will supply evidence, file the relevant return and deal with any further payment or refund procedure.
Capital gains require a taxpayer-specific calculation
The Tax Agency's non-resident rates page lists 19% for other gains arising on transfers of assets under the regime described. The taxable gain is a different base from the sale price used in the withholding illustration.
Spanish residents can follow a different, potentially graduated savings-income framework. Companies and unusual cases also need their own assessment. This page does not provide a universal rate for every owner, nationality or residence situation.
Establish the recognised acquisition and disposal figures, adjustments and possible reliefs before applying a percentage. A precisely calculated percentage of the wrong base is still the wrong estimate. The outstanding mortgage is not a substitute for that work.
Municipal taxes are not covered by one coast-wide rate
IBI and plusvalía municipal involve local rules and property-specific inputs. Do not use a figure from one municipality as though it applies throughout the Costa del Sol. Check the exact authority and ordinance for the relevant period.
The plusvalía guide explains the separate local transfer assessment. The ownership planner accepts annual local charges you enter; it does not derive them from a universal percentage.
Obtain current bills or a suitable estimate and keep the source with your budget. Where the amount depends on an administrative calculation, ask what evidence and deadlines apply rather than assuming the notarial signing completes the process.
Do not borrow a deadline from a different income type
A tax form can cover more than one kind of income, with different timetables. The Tax Agency's Modelo 210 information distinguishes property transfers, imputed income and rental income. It also identifies changes relevant to 2026 income.
Have your adviser record the applicable dates for your activity and period. Do not copy a quarterly or annual timetable from an older rental article into a sale file. Keep evidence of submission and payment alongside the assessment.
If an estimate assumes a future relief, refund or administrative decision, keep that assumption visible. Cash needed now and money that may become available later should not be treated as interchangeable.
Keep this reference in perspective
The selected figures are a dated research snapshot, not a permanent statement that rates can never change. Follow the original authority and seek advice whenever the transaction, law or your circumstances change. No independent professional review is claimed for this website.
Use the buying calculator and seller-proceeds calculator to organise confirmed assumptions, not to create them. A reliable budget should show both the arithmetic and the evidence behind it.
Before signing, ask for a short written tax schedule: tax name, jurisdiction, base, rate, relief, due date and responsible person. That turns a collection of headline percentages into a practical plan for the actual property decision.
How should you save a rate assumption?
Keep the source URL, access date, tax name and the specific point supported. Record the relevant transaction date separately from the date on which you read the page. A screenshot without context may not explain which version of a rule you used or whether it applied to your circumstances.
When a professional supplies a calculation, keep their explanation beside the source rather than replacing it with this reference page. The adviser may have considered a different base, relief or classification. If the numbers differ, ask why before choosing whichever result is lower.
For jointly owned property, make clear whether a figure describes the whole transaction or one owner's position. Different residence circumstances can require different assessments within the same sale. A single combined percentage can conceal those distinctions, so ask for the individual reconciliation where appropriate.
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Prepared by Costa del Sol Property Guide · Sources researched · Updated
Prepared with AI assistance and source research. No independent legal, tax or surveying review. Read the standards · Report a possible correction
