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In short: As a rule of thumb, budget an extra 10 %–12 % of the price for a resale home and 12 %–15 % for a new-build, plus the 20 % down payment if you buy with a mortgage. The main difference is the tax: ITP on resale (set by your region), 10 % VAT plus stamp duty on new-builds. This is educational information, not tax, legal or financial advice; before signing, consult a professional and verify the current rates with the official source.

Property & Housing in Spain

Buying a home in Spain is never just the listing price. On top of it come taxes and fees that typically add 10 %–15 %, depending on whether the property is resale or new-build and on the region (comunidad autónoma). This chapter walks through the main pieces —the mortgage, the purchase taxes, notary and registry fees, and the taxes you pay each year or when you sell— so you reach the signing without surprises. All figures are guidance based on 2026 data; rates are set by the regions and town halls, so always confirm with the official source.

  • Work out the real savings you need: the down payment (banks usually finance up to 80 % of the lower of appraisal value and price, so you need 20 % upfront) plus 10 %–15 % for taxes and fees.
  • Identify the purchase tax: on a resale home you pay ITP (transfer tax, roughly 4 %–10 % depending on the region, with discounts for young buyers and first homes); on a new-build you pay 10 % VAT plus stamp duty AJD (about 0.5 %–2 %).
  • Add the closing costs: notary (about 600–1,200 €), property registry (about 400–600 €), gestoría/paperwork agent (about 300 €) and, if you take a mortgage, the appraisal (about 250–700 €, paid by you).
  • Plan for the recurring and exit costs: the annual IBI (municipal property tax on the cadastral value) and, when you sell, the plusvalía municipal.

What matters

In Spain it helps to separate three pots of money. First, the upfront purchase costs: the transfer tax and the formalisation fees. If the home is resale, the key tax is ITP (transfer tax), which is devolved to the regions, so the rate ranges from roughly 4 % to 10 % depending on where you buy, with frequent reduced rates for buyers under 35, first main homes or large families. If it is a new-build (first transfer), you pay 10 % VAT plus AJD (stamp duty), also set regionally and typically between 0.5 % and 2 %. On top come notary (guidance 600–1,200 €), property registry (400–600 €) and gestoría (about 300 €). Second, the mortgage. Most banks finance at most 80 % of the lower of the appraisal value and the purchase price, so the buyer contributes at least the remaining 20 % plus the fees. Since Law 5/2019 the split is clear: the bank pays notary, registry, gestoría and the mortgage’s stamp duty, and the client only pays the appraisal (guidance 250–700 €). Third, the recurring and exit costs. Each year you pay IBI (property tax), which the town hall calculates by applying its rate (between 0.4 % and 1.10 % for urban property) to the cadastral value. And when you sell, you face the plusvalía municipal (IIVTNU), a tax on the increase in urban land value, paid by the seller.

ExampleA resale home of 200,000 € in a region with 7 % ITP. ITP: 14,000 €. Notary, registry and gestoría: about 1,500 €. Mortgage appraisal: about 400 €. Total fees: about 15,900 € (≈ 8 %). If you finance 80 % (160,000 €), you need 40,000 € as a down payment plus that ~15,900 €, i.e. roughly 56,000 € in savings. Rounded figures, as of 2026.
Estimate the monthly payment and the savings you need with Kontoo’s mortgage calculator. For the exact ITP, AJD and IBI rates, check your region’s website and the Spanish Tax Agency (Agencia Tributaria).

In depth

ITP vs. VAT + stamp duty

Resale homes are taxed with ITP (devolved to the regions, ≈4 %–10 %, with discounts for age or first home). New-builds are taxed with 10 % VAT plus AJD stamp duty (≈0.5 %–2 %). That is why buying new tends to be a little more expensive in tax terms. Confirm the exact rate on your region’s website; as of 2026.

IBI and plusvalía municipal

IBI is annual: the town hall applies its rate (urban ≈0.4 %–1.10 %) to the cadastral value. The plusvalía municipal (IIVTNU) is paid on sale and taxes the increase in land value; since 2021 you can choose between the objective and the real method, and if you sold without a gain you may owe nothing. The seller declares and pays it within 30 business days.

Important note

This chapter is educational and does not constitute tax, legal or financial advice. Rates are set by regions and town halls and change over time; before signing, verify the figures at the official source and, if needed, consult an adviser.

Checklist

  • I have distinguished whether the home is resale (ITP) or new-build (VAT + AJD)
  • I have checked my region’s ITP or AJD rate at the official source
  • I have set aside savings for the down payment (≈20 %) plus the fees (10 %–15 %)
  • I know that after buying I will pay IBI every year and plusvalía municipal when I sell

Common myths

Myth: “I only need to save the 20 % down payment.”

Reality: False. On top of the down payment you need 10 %–15 % for taxes and fees. Saving only the 20 % leaves you short of closing the deal.

Myth: “The buyer pays the mortgage costs.”

Reality: Since Law 5/2019 the bank covers the notary, registry, gestoría and mortgage stamp duty; the client only pays the appraisal. The purchase tax (ITP or VAT) is a separate matter and is paid by the buyer.

Frequently asked questions

How much do I need saved to buy?

With a mortgage, usually 20 % as a down payment (banks finance up to 80 % of the lower of appraisal and price) plus 10 %–15 % for taxes and fees. For a 200,000 € home that is roughly 60,000–70,000 € of upfront savings. As of 2026; if in doubt, check the official source.

Do I pay ITP or VAT?

It depends on the property type: resale homes are taxed with ITP (roughly 4 %–10 % depending on the region); new-builds with 10 % VAT plus stamp duty AJD (about 0.5 %–2 %, also regional). You never pay both on the same purchase.

Who pays the mortgage costs?

Since Law 5/2019, the bank covers the notary, registry, gestoría and mortgage stamp duty; the buyer only pays the appraisal. Note that this is separate from the purchase taxes (ITP or VAT), which are the buyer’s responsibility.

All lessons · Glossary · Editorial · Kontoo does the math and explains – this is general education, not tax, legal or financial advice.

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