What Does it Cost to Buy a Property in Marbella? Taxes and Fees In 2026
Every tax and fee on top of the purchase price — resale and new build — with worked examples, so there are no surprises at the notary.
- Resale homes in Andalucía: 7% transfer tax (ITP) — about 8–10% in total with fees.
- New builds: 10% IVA plus 1.2% stamp duty (AJD) — about 12–13% in total.
- Notary and registry fees are on a sliding scale, so they fall as a percentage on higher prices.
- Transfer tax is charged on the higher of the price and the official reference value.
- Budget for annual running costs too: IBI, community fees and, for non-residents, IRNR.
In this guide
The single most common surprise for international buyers in Spain is the size of the costs on top of the price. They're predictable, though, and the rules in Andalucía are among the simplest in the country. Here's what you'll pay in Marbella, Estepona, Benahavís and the rest of the region in 2026.
Resale Homes: Transfer Tax (ITP)
When you buy from a private owner — anything that isn't a developer's first sale — you pay Impuesto sobre Transmisiones Patrimoniales (ITP). In Andalucía the general rate is a flat 7%.
It's calculated on the higher of the price in the deed and the property's official reference value (valor de referencia) set by the Catastro. If the reference value is above your price, you pay on the reference value — which is one reason why understating a price never makes sense.
Reduced rates apply only to main homes at lower price points — for example 6% up to €150,000, or 3.5% up to €150,000 for buyers under 35 — so they rarely apply to homes in Marbella.
New Builds: IVA and Stamp Duty (AJD)
When you buy a new home directly from the developer, there's no ITP. Instead you pay:
- IVA (VAT) at 10% of the price for a home. Garages or storage units bought separately are charged at 21%.
- Actos Jurídicos Documentados (AJD) — stamp duty on the deed — at 1.2% in Andalucía.
On off-plan purchases IVA is paid with each stage payment, so the 10% is spread through the build rather than paid at the end. We compare the two routes in new build or resale?
Notary, Land Registry and Legal Fees
- Notary — fixed by an official scale that falls as a percentage as the price rises. On most Marbella purchases it's a small fraction of 1%.
- Land Registry — also on an official scale, to register the deed in your name.
- Lawyer — freely agreed; many charge around 1% plus IVA, some a fixed fee. Agree it in writing.
- Gestoría / admin — sometimes a few hundred euros if an agency files the taxes and registration.
Together, notary and registry typically add around 0.5–1% on lower-priced homes and less than that on higher prices.
Worked Examples
| Item | Approximate cost |
|---|---|
| Transfer tax (ITP) 7% | €70,000 |
| Notary and Land Registry | €2,500 – €5,000 |
| Lawyer (1% + 21% IVA) | €12,100 |
| Total on top of the price | ≈ €85,000 – €87,000 (about 8.5–8.7%) |
| Item | Approximate cost |
|---|---|
| IVA 10% | €100,000 |
| Stamp duty (AJD) 1.2% | €12,000 |
| Notary and Land Registry | €2,500 – €5,000 |
| Lawyer (1% + 21% IVA) | €12,100 |
| Total on top of the price | ≈ €127,000 – €129,000 (about 12.7–12.9%) |
The Running Costs Once you Own
| Cost | What it is |
|---|---|
| IBI | Annual council property tax, based on the cadastral value. |
| Community fees | Gardens, pools, security and maintenance on urbanisations and apartment buildings. |
| Basura | Annual rubbish-collection charge. |
| Insurance and utilities | Home insurance, electricity, water, internet — and pool and garden maintenance for villas. |
| Non-resident income tax (IRNR) | If you're not tax-resident in Spain: 19% (EU/EEA) or 24% (others) on an imputed income of 1.1% or 2% of the cadastral value, filed yearly on form 210. |
Rent it out and the IRNR is charged on the rental income instead — EU/EEA residents can deduct expenses, others are currently taxed on the gross rent. See holiday rental licences in Marbella before you plan on letting.
Questions – Answered
Short answers to the questions we're asked most on this topic. If yours isn't here, ask us.
Resale homes in Marbella and the rest of Andalucía pay transfer tax (ITP) at a general rate of 7%, calculated on the higher of the price and the official reference value.
In Andalucía, allow about 8–10% on top of the price for a resale home and about 12–13% for a new build, including taxes, notary, Land Registry and legal fees.
10% IVA (VAT) on the price, plus stamp duty (AJD), which is 1.2% in Andalucía. There's no transfer tax on a developer's first sale.
IBI (council property tax), community fees where applicable, the rubbish charge, insurance and utilities — plus, for non-residents, an annual non-resident income tax (IRNR).
Speak to the PACE team directly
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