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Property purchase taxes in Andalusia: ITP, VAT, AJD and plusvalía
Budget for more than the price. Here are the purchase taxes a foreign buyer pays, and when each one applies.
Resale: Transfer Tax (ITP)
When you buy a resale property from a private seller, you pay Transfer Tax (Impuesto sobre Transmisiones Patrimoniales). In Andalusia this is currently a flat regional rate applied to the higher of the price or the reference value. Because rates and the reference-value system change, the exact figure should always be confirmed at the time of purchase.
New build: VAT + Stamp Duty (AJD)
When you buy a new build from a developer, you pay VAT (IVA) instead of ITP, plus Stamp Duty (Actos Jurídicos Documentados, AJD) on the deed. Garages and storerooms bought with the home usually follow the same treatment.
Plusvalía municipal
This is a municipal tax on the increase in the land value since the seller acquired it. By law the seller normally pays it, but contracts sometimes try to shift it to the buyer — another reason the private contract wording matters.
The costs around the tax
On top of tax you should budget for notary fees, Land Registry fees, and your lawyer's fee. The exact total depends on the property, the price and the current tax rates — so rather than quote a closed figure, we give you a full written breakdown of taxes and costs for your specific purchase before you commit.
After you buy
Ownership brings annual obligations: the local IBI rate, community fees, and — for non-residents — the annual Modelo 210. And when you later sell, remember the 3% retention. We set out a full cost breakdown in writing before you commit, so nothing is a surprise on completion day.
Tax rates and the reference-value regime change — always confirm the current figures for your purchase.
This guide is general information, not legal advice for your specific case, and tax and planning rules in Spain change frequently. For advice on a particular property, get in touch for a free consultation.
