Guide
Property Taxes When Buying in Marbella
Purchase costs go beyond the price of the property. Understanding them early makes budgeting and negotiation far more straightforward.
Buying property in Marbella involves several taxes and costs beyond the purchase price itself — some paid at completion, others ongoing as part of owning the property.
Taxes and Costs at the Time of Purchase
- Transfer tax or VAT — resale properties are typically subject to a transfer tax, while new-build properties from a developer are typically subject to VAT plus a separate stamp duty; which applies depends on the type of purchase
- Notary fees — charged for formalising the deed of sale
- Land Registry fees — charged for registering the change of ownership
- Legal fees — the cost of independent legal representation, separate from the taxes above
Ongoing Costs of Ownership
- Annual property tax (IBI) — a municipal tax charged annually based on the property's cadastral value
- Non-resident income tax — may apply to non-resident owners even if the property isn't rented out
- Community fees — where the property is part of a community of owners, such as an apartment complex or gated development
Non-resident owners may also need to file Modelo 210 each year. See Non-Resident Income Tax in Spain for what this covers and when it applies.
Rates Change and Vary
Exact rates and thresholds depend on the type of property, its value, the municipality, and current regulations, and they change over time. This page is a general overview of the categories involved, not a calculation of what you would owe — a lawyer or tax advisor can confirm the figures that apply to your specific transaction.
Property Buying Cost Calculator
Estimate the taxes and costs involved in a Marbella property purchase. Figures are indicative — confirm exact amounts with a lawyer before budgeting for a transaction.
Cost calculator
Rates last verified: August 2026Typical range €100,000 – €15,000,000
Adjust to reflect actual quotes you receive.
This is an estimate for general guidance only, not a quote. Actual costs depend on your specific transaction and can change.
Transfer tax (ITP)
Resale purchase, Andalucía general rate
€52,500
Notary fees
Estimated — set by tariff and deed complexity
€1,399 – €2,544
Land Registry fees
Estimated — for registering the change of ownership
€1,399 – €2,544
Legal fees
Your assumption: 1% of the purchase price
€7,500
Total estimated costs
Approximately 8.4% – 8.7% of the purchase price
€62,798 – €65,087
Total including purchase price
€812,798 – €815,087
Confirm exact figures with a property lawyer
Reduced transfer tax rates exist in some cases, for example lower-value main residences. They rarely apply at Marbella price points and are not part of this calculation. Nothing here is a quote, legal advice, or a guaranteed figure, and no inputs are stored or sent anywhere — the calculation runs entirely in your browser.
New Builds and Off-Plan Purchases
New properties purchased directly from a developer are generally subject to value-added tax rather than transfer tax, with an additional stamp duty on the documented transaction. Off-plan purchases can involve staged payments, and the treatment may depend on the stage at which the property is bought. For more on that structure, see Buying Off-Plan Property in Marbella.
Taxes are one part of a wider set of costs to budget for alongside legal fees. See Property Lawyer Fees in Marbella for how legal costs are usually structured, or Buying Property in Marbella for the legal sequence of a purchase.
Reviewed by María Fernández López
Spanish Property Lawyer · 12+ Years Experience
Reviewed:
María Fernández López is a Spanish property lawyer with over 12 years of experience in real estate transactions on the Costa del Sol. She reviews guide content on this site for legal accuracy but does not represent Property Lawyer Marbella as a law firm and is not responsible for legal advice provided by independent law firms listed in the directory.
This page is general information about property law topics in Marbella. It is not legal advice, and Property Lawyer Marbella is not a law firm.